Single format · FV05-E3-1

Pre-filing checklist for Form GSTR-3B

A single format from the GSTR-3B, Hard Locking and Table-wise Preparation pack. s.39 · Rule 61 · s.16 · Rule 42 · Rule 37 · s.50.

Length
2 pages
Blanks to fill
50
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Pre-filing checklist for Form GSTR-3Bs.39 · Rule 61 · s.16 · Rule 42 · Rule 37 · s.5050 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 return is submitted on the portal

Name of the taxpayer: [____] · GSTIN: [Taxpayer's GSTIN] · Tax period: [MM-YYYY / Quarter] · Due date: [Due date of GSTR-3B]

#

Check

Done

Remarks

1

GSTR-1 / IFF for the period filed — ARN [____] dated [DD.MM.YYYY]

[Y/N]

[____]

2

GSTR-1A considered; filed where required — ARN [____]. Once this return is filed the GSTR-1A window shuts

[Y/N/NA]

[____]

3

Auto-populated Tables 3.1 and 3.2 downloaded and agreed line by line to the client-signed turnover summary; differences: [Nil / list]

[Y/N]

[____]

4

Table 3.1(d): reverse-charge register complete for the period; self-invoices under s.31(3)(f) raised for every unregistered-supplier case; import of services, legal fees, GTA, sponsorship, director’s remuneration, commercial rent from an unregistered landlord and metal scrap all tested

[Y/N]

[____]

5

Table 3.1.1 checked where the client supplies through, or is, an e-commerce operator

[Y/N/NA]

[____]

6

IMS inbox fully worked before GSTR-2B generation; action log attached; pending items listed with reasons

[Y/N]

[____]

2 more paragraphs and tables follow in the full format.

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