Financial Year End GST Compliance Checklist – March’2025
1. Application for Letter of Undertaking (LUT) for FY 2025-26.
2. Compliance with Input Service Distributor (ISD) Provisions.
3. Avail the benefit of GST Amnesty Scheme for Waiver of Interest & Penalty.
4. File GSTR-9C for FY 2017-18 to FY 2022-23 before 31st March’2025 to avail benefit of Late Fee waiver.
5. Compliance with Conditions of Rule 96A of CGST Rules’ 2017.
6. Application for GST Refund for period April 2023 and onwards.
7. Option for Composition Scheme:
8. Option for Quarterly return Monthly Payment Scheme (QRMP):
9. Introduction of New Invoice Series for FY 2025-26:
10. Ensure Compliance with requirement for E-Invoice.
11. Reversal of Common ITC in case of Exempt Supplies for FY 2024-25.
12. Acceptance of GST TDS/TCS Credits.
13. Reconciliations/checks – Outward Supply
14. Reconciliations/checks – Inward Supply.
15. Compliance with Reverse Charges Mechanism Provisions.
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