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GST New Financial Year Compliances

Reconciliation:

Input Tax Credit (ITC): Reconciliation between books of accounts and ITC availed in Form GSTR-3B, and cross reference to GSTR -2A

Outward supplies and Output Tax:

Reconciliation between books of accounts and GSTR-3B, and cross reference to GSTR -1

Letter of Undertaking (LUT): Letter of undertaking is required for the purpose of making exports without payment of Integrated Tax. LUT has to be applied for each financial year.

Document Series: Consecutive serial number in one or multiple series, unique for a financial year for following documents Tax Invoices, Debit Notes and Credit notes.

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