Practical GST Resource Centre

GST Resources

Useful material for accountants, businesses and tax professionals — designed to support day-to-day GST work without duplicating the learning articles or section-wise GST Act content.

Open GST Reconciliation Tool →

Compliance Calendars

Monthly GST Compliance Planner

A practical planning view of recurring GST work.

  • Sales and purchase data readiness
  • ITC reconciliation review
  • GSTR-1 preparation
  • GSTR-3B preparation
  • Payment and filing checks

Annual Compliance Planner

Use for planning annual return, reconciliation and year-end GST work.

  • Annual return preparation
  • Reconciliation working
  • Books-to-return checks
  • Audit and documentation readiness

GST Checklists

GSTR-1 Checklist

Pre-filing review points for outward supply data.

  • B2B/B2C classification
  • Credit/debit notes
  • Exports and amendments
  • Tax and place-of-supply checks

GSTR-3B Checklist

Review taxable supplies, tax liability and ITC workings before filing.

  • Outward tax reconciliation
  • ITC reconciliation
  • Reverse charge review
  • Reversal and blocked-credit checks

ITC Review Checklist

Practical review points before treating an amount as eligible credit.

  • Invoice and supplier details
  • Business-use assessment
  • Blocked credit review
  • Reversal/time-limit checks

GST Notice Checklist

Organize information before responding to a GST communication.

  • Identify tax period
  • Understand the issue raised
  • Collect books and return data
  • Prepare supporting reconciliation

GST Working Templates

ITC Reconciliation Working

Working-paper structure for Purchase Register versus portal data review.

Use Reconciliation Tool

GST Return Review Sheet

Suggested areas for reviewing return data before filing: outward supplies, amendments, credit/debit notes, RCM, ITC, reversals and tax payment.

Vendor GST Review

Useful points for maintaining vendor-level GST information and reconciliation follow-up.

Audit Documentation Index

A practical index for organizing GST reconciliations, returns, ledgers, invoices and supporting records.

Quick Reference

GST Forms & Returns

Quick explanations and links to relevant learning material on this website.

Explore GST Returns

GST Glossary

Common GST terms explained in simple language.

Open GST Knowledge

GST Tools

Use available browser-based tools for practical calculations and data review.

View GST Tools

GST Act Section Reference

For section-wise statutory learning and reference, use the separate GST Act area.

Open GST Act
Important: Resource material is for general knowledge and working support. Verify the law, rules, notifications, circulars, due dates and requirements applicable to the relevant tax period before taking action.