The list
- Every sale you made, with the invoice number, date, customer GSTIN if registered, and the GST charged. This becomes GSTR-1, due on the 11th (monthly filers) or through IFF/quarterly under QRMP.
- Every purchase bill with the supplier's GSTIN. This is where your input tax credit comes from, and your CA will match it against GSTR-2B, which GSTN generates on the 14th.
- Credit and debit notes for returns, discounts and corrections, so the tax you charged earlier is reversed properly.
- Bank statement for the month, so receipts and payments can be tied to invoices and udhaar settled.
- Cash expenses: rent, electricity, transport, salaries. No credit on most of them, but they belong in the P&L.
- Anything unusual: a cancelled invoice, an advance received, goods sent for job work, a new GSTIN or branch.
The dates
GSTR-1 by the 11th of the next month (IFF by the 13th for QRMP filers). GSTR-2B appears on the 14th. GSTR-3B, with the payment, by the 20th (22nd or 24th for QRMP, by state). Composition dealers pay through CMP-08 by the 18th after each quarter. Miss the 11th and your buyers' credit slips a month; miss the 20th and interest starts.
Why the back-and-forth happens
Because the list above lives in five places: a billing app, a drawer, WhatsApp, the bank app and memory. The CA asks, you dig, a week passes. The fix is not discipline, it is recording things when they happen, in one place, in the words you already use.
What changes with AawazAI
You say the sale, the purchase, the expense or the udhaar when it happens, confirm the card, and it is in the books. Photograph the supplier's bill and it is a purchase entry. At month end, Reports → For your CA gives your CA the GSTR-1 JSON for the portal's offline utility, the GSTR-3B summary, the purchase register, P&L and day book, all from the same entries. The list above becomes one export. See the reports, or download sample exports to show your CA the format.