ADVISOR’S NOTETAX PARAMARSH DESK
What should a retailer send to the accountant every month for GST?
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
Most late or wrong GST returns start with incomplete data. If you run a shop, send these every month — ideally by the 5th — and your GSTR-1 and GSTR-3B can be prepared on time.
Sales
- Day-end sales summary from your billing / POS software, by tax rate.
- B2B invoices with buyers’ GSTINs.
- Credit notes for returns and exchanges.
- Marketplace sales and TCS statements, if you sell online.
Purchases
- All purchase and expense bills with supplier GSTINs.
- Purchase returns and credit notes received.
Money
- Bank statement and UPI / card settlement reports — to tie collections to sales.
Good habits
- Export data straight from your billing software rather than retyping.
- Update item tax rates whenever the law changes.
- Ask B2B customers for their GSTIN before billing.
Key takeaways
- Send sales, purchases and payment data by the 5th.
- Export from software — don’t retype.
- Collect B2B buyers’ GSTINs at billing.
Common questions
Is a photo of bills enough?
For purchases, clear photos or PDFs work. For sales, a software export by tax rate is far more reliable than photos.
Why the 5th?
It leaves time to reconcile and fix issues before GSTR-1 is due on the 11th.
Related
Need help with this every month?Tax Paramarsh can review your sales, purchases and GST records every month — and file on time.
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.