SaralKar
GST COMPLIANCE
[003] WORKFLOWS

Month-end GST close checklist

A repeatable workflow for closing GST reconciliation with clearer ownership and better evidence.

29 May 2026

Definition

A month-end GST close checklist is the ordered set of tasks used to reconcile source files, review exceptions, and prepare the final filing position.

Why it matters

A checklist keeps the team from skipping controls when the filing deadline gets close.

Example

Upload files, map columns, review exceptions, resolve vendor follow-up items, and capture reviewer sign-off.

Common mistake

Treating the close like an ad hoc spreadsheet exercise instead of a repeatable control workflow.

  • Month-end close
  • Review sign-off
  • Audit trail

Frequently asked questions

When should the checklist run?
It should run after the latest source files are ready and before filing sign-off.
What is the main goal?
To make reconciliation predictable, evidence-backed, and fast enough for the filing deadline.