Single format · FV05-E2-1

Pre-filing checklist for Form GSTR-1 / IFF

A single format from the GSTR-1, the IFF and GSTR-1A pack. s.37 · Rule 59 · Rule 46.

Length
2 pages
Blanks to fill
47
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Pre-filing checklist for Form GSTR-1 / IFFs.37 · Rule 59 · Rule 4647 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — to be completed and signed before the statement is submitted on the portal

Name of the taxpayer: [____] · GSTIN: [Taxpayer's GSTIN] · Tax period: [MM-YYYY / Quarter] · Filing frequency: [Monthly / QRMP]

#

Check

Done

Remarks / exception

1

Sales register for the period reconciled to the books; books locked for the period and confirmed in writing by the client

[Y/N]

[____]

2

Invoice serial numbers continuous; every gap explained; cancelled invoices identified and listed

[Y/N]

[____]

3

Every invoice requiring an IRN carries one; e-invoice exception statement attached; no invoice older than 30 days unreported (turnover Rs 10 crore and above)

[Y/N]

[____]

4

Recipient GSTINs validated on the portal as active on the date of each invoice; list of cancelled or suspended GSTINs attached

[Y/N]

[____]

5

Place of supply tested for every inter-State invoice and every service invoice; CGST+SGST vs IGST correct

[Y/N]

[____]

6

B2CL test applied at Rs 1,00,000 invoice value for inter-State supplies to unregistered persons

[Y/N]

[____]

3 more paragraphs and tables follow in the full format.

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