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Forbana have all types of Chartered accountants and GST consultants who provide GST filing services; businesses need to provide specific documents to ensure accurate and timely filing of their returns. Below is a detailed list of documents required for different aspects of GST filing services:1. Business Information and Legal Documents
•GST Registration Certificate: A copy of the GST registration certificate (GSTIN) issued by the government.
•PAN Card: The Permanent Account Number (PAN) of the business (or individual, in case of a sole proprietorship).
•Proof of Business Address: A utility bill, rent agreement, or any other document that proves the business location.
•Business Incorporation Documents:
For Companies: Certificate of Incorporation, Memorandum of Association (MOA), and Articles of Association (AOA).
For Partnerships: Partnership deed.
For Sole Proprietorship: Business identity proof (like Aadhar card or GST registration details).
2. Sales and Purchase Documents
•Sales Invoices: Details of all sales made during the period, including:
Invoice number, date, and details of the goods or services sold.
GST charged on the sale (CGST, SGST, or IGST).
•Purchase Invoices: All purchase invoices for goods and services received during the period, including:
Supplier details (name, GSTIN, etc.).
Invoice number, date, and GST paid on purchases.
Any reverse charge mechanism (RCM) purchases (if applicable).
•Credit and Debit Notes: Any credit or debit notes issued to or received from customers and suppliers.
•Export Invoices (if applicable): Invoices related to exports, including GST details.
•Returns: Details of any returns made by customers (sales return) and any purchase returns.
3. Input Tax Credit (ITC) Documentation
•Details of ITC Claimed: A record of all Input Tax Credit claimed on purchases and expenses during the period.
•Matching Purchase Invoices: Purchase invoices that match with the supplier’s GST filings to ensure eligibility for ITC.
•ITC Reconciliation with GSTR-2A: A copy of GSTR-2A (auto-generated summary of purchases) to cross-check with claimed ITC.4. Bank and Financial Documents
•Bank Statements: Bank statements for the period (usually monthly) to reconcile payments received and made during the period.
•Cash and Credit Ledger: Cash and credit ledger for tracking payments and receipts related to GST.
•GST Payment Challans: Receipts or proof of GST payments made during the filing period.
5. GST Return Filing and Tax Payments
•GST Return Filing Data: All data required for filing returns such as GSTR-1, GSTR-3B, or GSTR-9 (depending on the filing requirement).
•GST Payment Details: If any GST is due, the challan numbers and the GST payment receipts (for payments made during the period).
•Penalty/Interest Payments: If there are any penalties or interest payments on delayed GST filings, the details of such payments.
6. E-Way Bill Documents
•E-Way Bills: If your business involves the movement of goods worth more than Rs. 50,000, you must generate an e-way bill. The relevant e-way bill documents are needed if applicable.
•Transporter Details: Information about the transporter used for shipping goods (including vehicle details).7. Payroll and Employee Related Documents (if applicable)
•Employee Salary Details: If the business has employees, the salary details to calculate applicable TDS and GST on employee-related expenses.
•GST on Employee Expenses: Details of GST paid on expenses related to employees (e.g., employee transport, accommodation, etc.).8. GST Composition Scheme Documents (if applicable)
•Composition Scheme Eligibility: For businesses registered under the GST composition scheme, the turnover details and applicable returns need to be filed under GSTR-4.9. Miscellaneous Documents
•GST Audit Report: If the business is required to undergo a GST audit (for businesses exceeding a certain turnover), the audit report must be provided.
•GST Returns from Previous Periods: In the event of filing for past periods, the previous GST returns must be available for reconciliation.
•Inventory Records: If there has been a significant change in inventory during the period, inventory details might be needed for proper filing.
•Documents for Tax Disputes: If there are any disputes with the GST department (e.g., notices, audit reports, or assessments), the relevant documents may be required.
Common GST Return Forms
GSTR-1: Sales-related return (outward supplies).
GSTR-3B: Monthly return of summary of sales, purchases, and tax liability.
GSTR-9: Annual return to summarize the GST paid during the financial year.
GSTR-4: Return for businesses under the composition scheme.
GSTR-5: Return for non-resident taxable persons.
GSTR-6: Return for input service distributors (ISDs).
GSTR-7: TDS return for businesses that are required to deduct tax at source.Having all the necessary documents ready for GST filing will ensure that the process is smooth and error-free. These documents allow the GST filing service providers to accurately prepare and file returns, claim eligible input tax credit, and ensure compliance with the GST law.For any other services contact at – 9634073730