Start with a fixed monthly cut-off
Most GST difficulties are not caused by the law — they are caused by data arriving late. Agree a fixed date each month by which sales and purchase data must be complete, and treat it as non-negotiable internally.
A predictable cut-off gives you a working window before the filing date, which is when differences are cheapest to fix.
Reconcile input credit every period, not annually
Reconciling your purchase register against the data available on the portal each period turns a large annual problem into a series of small monthly ones.
Keep a vendor-wise difference report and follow up while the transaction is still recent. Vendors respond far better to a query about last month than one about last year.
Keep working papers as you go
The annual return is much simpler when it is assembled from workings that already exist. Save the reconciliation for each period alongside the filed return.
This also means that if a query arises later, the supporting evidence is already organised rather than reconstructed.
Review registration details periodically
Business details change — addresses, authorised signatories, additional places of business. Periodically confirm that registration particulars still match reality, as mismatches tend to surface at the least convenient time.
This article is general information only and is not professional advice. Rules and thresholds change; please confirm how they apply to your specific situation before acting.