GST monthly checklist for manufacturers

Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026

Manufacturing GST has more moving parts than most. Use this checklist at month-end to make sure nothing is missing before returns are prepared.

Inputs

Raw material, consumable and packaging bills.
Capital goods and machinery bills.
Import Bills of Entry.
Service bills — freight, repairs, job work charges.

Outputs

Sales invoices with IRN (if you e-invoice).
Export and SEZ invoices.
Scrap sales.
Credit and debit notes.

Movements

E-way bills for dispatches and stock transfers.
Job work challans sent and received.

Checks before filing

Purchases matched with GSTR-2B and IMS.
Blocked or exempt-use credit reversed.
Supplier bills older than 180 days and unpaid — credit reversed.
ITC-04 due? (half-yearly above ₹5 crore, yearly below).

Key takeaways

Cover inputs, outputs and movements.
Match imports and job work, not just purchases.
Check ITC-04 timing.

Common questions

Who should own this checklist?

Usually the accounts head, with stores and dispatch sharing challans and e-way bills.

Can this be automated?

Partly — exports from your ERP or Tally plus a monthly reconciliation cover most of it.

Need help with this every month?Tax Paramarsh can review your sales, purchases and GST records every month — and file on time.

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General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.

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