GST registration and filing checklist

GST trips up small businesses on three fronts: registering late, picking the wrong scheme, and not reconciling input credit. This checklist runs through registration triggers (turnover and the compulsory situations), the regular-versus-composition choice, and the filing and reconciliation routine, so you stay compliant without overthinking it.

Last reviewed: 29 May 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →

What it contains

A checklist covering when to register, the compulsory triggers, regular vs composition, the period-by-period filing routine, and input-credit reconciliation.

How to use it

Check the compulsory triggers first

Even below Rs 40 lakh, inter-state goods sales or selling online usually force registration, do not assume the threshold protects you.

Reconcile every period, not at year-end

Match your purchases against GSTR-2B each month so you catch a non-compliant supplier before your input credit is at risk.

Diarise 30 November

Input credit for a financial year must be claimed by 30 November of the following year, set a reminder so you do not lose it.

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GST - REGISTRATION & FILING CHECKLIST

  STEP 1 - Do I have to register?
  [ ] Turnover crossed Rs 40 lakh (goods) or Rs 20 lakh (services)? (Rs 10 lakh in special-category states) -> register
  [ ] COMPULSORY regardless of turnover (Section 24): inter-state supply of goods; selling through an e-commerce operator; liable under reverse charge
  [ ] Voluntary registration worth it? (exporter wanting input-credit refunds; business customers needing your GST invoice)

  STEP 2 - Which scheme?
  [ ] Regular scheme: charge GST at the rate, claim input credit, monthly/quarterly returns
  [ ] Composition (if eligible, <= Rs 1.5 crore goods / Rs 50 lakh services): low flat rate (1%/5%/6%), NO input credit, cannot charge GST to customers, NO inter-state or e-commerce sales
  [ ] Online seller? -> composition NOT available; must register; platform deducts 0.1% under 194O

  STEP 3 - File on the cadence:
  [ ] GSTR-1 (outward supplies) - 11th monthly, or quarterly under QRMP (<= Rs 5 crore)
  [ ] GSTR-3B (summary + pay) - 20th monthly, or quarterly under QRMP (pay monthly by challan)
  [ ] Annual GSTR-9 (and 9C self-certification > Rs 5 crore) by 31 December

  STEP 4 - Reconcile input credit:
  [ ] Match purchases against GSTR-2B every period (you only get credit if the supplier paid)
  [ ] Claim credit for the financial year by 30 November of the next year, or it lapses
  [ ] Confirm e-invoicing (if over the turnover threshold) and e-way bills (goods > Rs 50,000)