The quick answer
Good preparation lets the accountant trace each return figure back to a real transaction. Send a reconciled period pack rather than a loose collection of screenshots or a sales total with no supporting register.
Separate business records from filing decisions. Dukanam can connect supported invoices, purchases, balances and payments and prepare working exports on eligible plans. Your accountant still needs to review classifications, credit eligibility and the actual filing treatment.
Before you begin
- The GSTIN, taxpayer type, filing frequency and period requested by the accountant.
- Complete sales and purchase documents, including returns and credit/debit notes.
- Payment evidence, opening balances and previous filings relevant to the period.
See how the pieces connect
Collect
Gather every source document for the period.
Reconcile
Resolve missing, duplicate or inconsistent records.
Explain
Record differences and special transactions.
Handover
Share the pack and obtain confirmation of filing.
Work through the steps
Agree the period and pack format
Confirm whether the accountant needs monthly records or a quarter, and which export formats they use. Include business identity and GSTIN. Use one clear period label on every file.
Reconcile outward supplies
Export the sales register and include cancelled documents, returns and credit/debit notes. Check number sequences, customer GSTINs, taxable values and components. Explain missing numbers instead of quietly renumbering issued invoices.
Reconcile purchases and supporting evidence
Match purchase records to supplier invoices and receipt evidence. Separate missing invoices and credit notes. Provide current GSTR-2B information and mismatch notes so credit eligibility can be assessed.
Identify special treatment
Flag reverse charge, exempt supplies, exports, unusual discounts and other transactions needing review. Record facts and documents rather than choosing a convenient tax treatment merely to balance a total.
Attach payment and ledger information
Include GST challans, relevant electronic-ledger details and bank/payment reconciliation. Distinguish a customer’s sale from collection of an older balance. Tax preparation is not simply a list of deposits.
Share an exception list
State missing documents, disputed supplier invoices and unresolved differences with an owner and next action. Send updates as dated versions so an earlier incomplete export is not used for final filing.
Retain the completed filing pack
Ask for final returns and acknowledgements after filing. Save the pack, signed decisions and references. Reconcile the final figures with the working records and carry unresolved items into the next review.
A worked example
A filing pack needs evidence and explanations
Example structure for one tax period. Use the format agreed with your accountant.
| File group | Contains | Final check |
|---|---|---|
| Sales | Invoices, notes and outward register | Sequences and totals reconciled |
| Purchases | Supplier invoices, notes and receipt records | Missing evidence identified |
| GST statements | Relevant portal data and prior records | Correct GSTIN and period |
| Exceptions | Differences and special supplies | Named owner and next action |
| Filed output | Final returns and acknowledgements | Filed status verified |
The accountant should be able to trace a figure to a document and an explanation. A clean total without underlying evidence is not a complete pack.
Common mistakes to avoid
- Sending multiple exports without indicating the final version.
- Including only sales while omitting purchases and adjustments.
- Treating a recorded UPI payment as automatic bank confirmation.
- Assuming a software export is a filed GST return.
Questions you might have
Should I send customer collections as sales?
Send both with clear labels. Collection of an older invoice is a payment against a balance, not a new sale.
What if a supplier invoice is missing?
Put it on the exception list, request the evidence and let the accountant assess the appropriate treatment. Do not invent an invoice to make the books match.
Dukanam
A smart, low-cost choice for small-business GST billing
Dukanam brings billing, purchases, stock, customer balances, payments and reports together. It is built for Indian small businesses that want clear records without a complicated setup.
Best suited to shops that want connected everyday billing and bookkeeping, web and mobile access, and nine product languages. Choose the plan that includes the features you need.
GST-aware billing and preparation depend on your plan. Review records before filing on the GST portal; Dukanam does not directly submit GST returns, government e-invoices or e-way bills.
Current plans with GST preparation
- Advanced Plan₹299.00 per month
Check annual prices, limits, applicable taxes and checkout terms. Paid plans do not include a free trial.
Sources and further reading
Official rules and portal screens can change. Use the linked authority for the current requirements; the figures in our worked examples are illustrative.