This checklist will help you gather the necessary documents for accurate and timely filing of your income tax return.
Personal Information
PAN Card
Aadhaar Card
Bank account details (account number, IFSC code)
Previous year's income tax return (optional, but helpful for reference)
Income Details
Salary Income - Form 16 from your employer -Salary slips (if applicable)
Income from Other Sources - Interest certificates from savings accounts, fixed deposits, recurring deposits - Dividend income statements - Rental income records (rental agreement, rent receipts) - Capital gains statements for shares, mutual funds, or property sales
Self-Employment or Business Income - Profit and loss account and balance sheet - Bank statements for the business - Details of all expenses, purchases, and sales - GST details if applicable
Investment and Expense Proof for Deductions
Section 80C Deductions - Life insurance premium receipts - Provident Fund (PF) and Public Provident Fund (PPF) contributions - National Savings Certificate (NSC) - School/college tuition fees receipts
Section 80D – Medical Insurance - Health insurance premium receipts for self, spouse, children, and parents
Other Deductions - Interest on home loan (Section 24) - Donations to charities (Section 80G) - Interest on education loan (Section 80E)
Tax Payment Receipts
Advance tax payment receipts, if applicable
TDS certificates (Form 16A, 16B, etc.)
Additional Information
Details of foreign assets and income (if applicable)
Aadhaar-linked mobile number for OTP verification during filing
Note: Please consult a tax advisor to understand the documents you may need based on your income sources and deductions.
For Monthly/Quarterly GST Filing
Basic Business Details
GSTIN Number
PAN Card
Bank details (for refunds and input tax credit adjustments)
Invoicing Requirements
Maintain GST-compliant invoices for all sales and purchases, with: - Supplier and recipient GSTIN - Item details, quantity, and price - GST rates and HSN/SAC codes - Date of invoice and invoice number
Monthly/Quarterly Return Filings
GSTR-1: Outward Supplies - Due Date: 11th of the following month (monthly) or the end of the quarter - Documents Needed: . Sales invoices and debit/credit notes
GSTR-3B: Summary Return - Due Date: 20th of the following month (monthly) or by quarter-end (QRMP) - Documents Needed: . Summary of sales and purchases . Tax liability and ITC claim details
GSTR-2B: ITC Statement - Review to confirm input tax credit eligibility based on vendors' filed returns - Documents Needed: . Purchase invoices and debit/credit notes
Annual Returns
GSTR-9: Annual Summary Return - Due Date: December 31 following the end of the financial year - Documents Needed: . Summary of all monthly GSTR-1 and GSTR-3B filings . Reconciliation statement for tax paid and ITC claimed
GSTR-9C: Reconciliation Statement & Certification - Due Date: December 31 following the end of the financial year - Applicable if aggregate turnover exceeds ₹5 crore - Requires audit by a Chartered Accountant
Compliance & Record Keeping
Maintain records of sales, purchases, credit/debit notes, and expenses for at least 6 years.
Review and reconcile ITC claims monthly to avoid discrepancies.
Ensure timely payment of GST liability to avoid late fees and interest.
Additional Tips
Cross-check HSN/SAC codes and GST rates regularly for accuracy.
Review and download GSTR-2A/2B for input tax credits to ensure vendor compliance.
Note: Consulting a GST professional can help in optimizing tax benefits and maintaining compliance.
