Documents Required for GST Filing

For GST (Goods and Services Tax) filing in India, the documents required depend on the type of return being filed and the nature of your business (regular taxpayer, composition scheme, etc.). Below is a categorized list of commonly required documents for GST return filing:

🔹 For All Taxpayers (Regular GST Filers - GSTR-1, GSTR-3B, GSTR-9 etc.)
1. Basic Business Documents
GSTIN (GST Registration Certificate)

PAN of the business

Digital Signature Certificate (DSC) or EVC details

Login credentials for GST portal

2. Sales (Outward Supplies)
Invoice-wise details of B2B and B2C outward supplies

Debit notes and credit notes

Export invoices (if applicable)

Advance receipts for services

3. Purchases (Inward Supplies)
Purchase invoices from registered dealers

Import Bills of Entry (if applicable)

Debit and credit notes received

4. Input Tax Credit (ITC) Records
ITC as per purchase register

Reconciliation of ITC with GSTR-2B

Reversal of ITC (if any under Rule 42/43 or ineligible ITC)

5. Bank Details
Bank statements for reconciliation (optional but recommended)

6. Tax Payment Records
Details of challans (GST PMT-06) used to pay taxes

Cash ledger and credit ledger balances from the GST portal

🔹 For Composition Scheme Taxpayers (GSTR-4, CMP-08)
Summary of sales and purchases

Details of tax paid via challans

Stock details (if switching from composition to regular)

🔹 For Annual Return (GSTR-9 & 9C)
Audited financial statements (for GSTR-9C)

Reconciliation statement

Summary of GSTR-1 and GSTR-3B filed for the year

Details of adjustments, advances, credit/debit notes

Details of HSN-wise summary of goods and services

🔹 Optional but Useful
Trial balance / P&L account

E-way bills data (for large transporters)

Reconciliation report between books and GST returns