How to prepare a GST return review pack

A GST return review pack should let an authorised reviewer trace the proposed return totals back to invoices, credit or debit notes, books and portal data. It should separate prepared figures from approved filing instructions.

The GST Portal describes GSTR-1 as the statement of outward supplies and lists invoice-level and summary information that may need to be reported. Filing frequency, eligibility, due dates and portal behaviour must be checked for the taxpayer and period concerned. GST Portal — GSTR-1 FAQs

1. Fix the period and registration. Record the GSTIN, return period and filing frequency shown on the portal.
2. Reconcile outward supplies. Compare the sales register with invoice sequences, credit and debit notes, exports, advances where relevant and e-invoice data.
3. Explain differences. Keep a dated exception list for omissions, duplicates, amendments and timing differences.
4. Review liability and credits. Reconcile return workings to the books and applicable portal statements without assuming that auto-populated data is complete or correct.
5. Generate and retain the summary. The GST Portal filing guide instructs users to generate the summary and proceed to the filing view before filing. GST Portal — GSTR-1 filing guide
6. Obtain approval. Record who reviewed the workings, open exceptions and the final filing instruction.

• GSTIN, legal name, period and return type.
• Sales-register control total and invoice-sequence check.
• Credit/debit-note and amendment schedules.
• Reconciliation of books, portal data and proposed return totals.
• Exception log with owner and resolution date.
• Generated return summary and payment working where applicable.
• Evidence of authorised review before filing.

Do not share portal passwords, OTPs, digital-signature credentials or confidential records through a public website or ordinary enquiry form. Agree a secure sharing method and authority before records are exchanged.

General-information disclaimer: This checklist is educational and is not GST, legal or professional advice. Confirm the current law, notifications, portal instructions, due date and taxpayer-specific facts before filing.