GST Month-End Close Calendar: 10-Day Filing Discipline for Finance Teams
GST filing quality improves when the month close has dates, owners and freeze points. A 10-day discipline can prevent rushed GSTR-1/3B filing and missed ITC/RCM.
For broader context, see the GST Law & Practice Hub.
10-day close model
| Day range | Close activity |
|---|---|
| Day 1–2 | Sales cut-off, e-invoice and credit-note check. |
| Day 3–4 | Purchase register clean-up and vendor follow-up. |
| Day 5 | RCM, import of services and expense scan. |
| Day 6–7 | GSTR-1 outward reconciliation and sign-off. |
| Day 8–10 | 2B/ITC, 3B liability and payment approval. |
Use the GST 180-Day ITC Reversal and Reclaim Calculator to apply these points to your figures or facts.
Owner matrix
- Sales/accounts receivable owns outward invoice cut-off.
- AP owns purchase register and vendor correction.
- GST owner owns 1/3B/2B bridge.
- Controller approves payment/interest working.
- CFO reviews material mismatches and cash impact.
For the connected rule, example or next step, see GST Reconciliation Dashboard for Finance Teams.
Finin2min warning
Official sources used
This article is intentionally source-limited to official GST / CBIC / India Code material. Verify final filing positions with the latest Act, Rules, notifications, circulars and GST portal advisories before publishing.
- GST Portal: FAQs / User Guide for Form GSTR-1
- GST Portal: FAQs / User Guide for Form GSTR-3B
- Goods and Services Tax Portal
For the connected rule, example or next step, see GST Summons and Search Readiness: What Finance Teams Should Prepare.
FAQs
It prevents rushed filing and gives time for reconciliation.
A finance/controller-level reviewer should approve liability, ITC and cash payment.
Before 3B filing and after purchase register clean-up.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- GST & Indirect Tax
- Official starting point
- www.gstcouncil.gov.in