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Inter-state GST compliance starts with the transaction, not the customer’s address. For each sale, identify the supplier’s state, apply the statutory place-of-supply rule, issue an invoice with the correct state code and tax treatment, complete an e-way bill check before covered goods move, report the transaction in the right GSTR-1 table, and retain a traceable record set. Do not assume that selling into another state automatically requires a separate registration there: registration depends on the legal entity, places of business, supply profile, turnover provisions and compulsory-registration exceptions that apply to the facts.
This checklist is an operational guide for Indian businesses. GST rules, thresholds, exemptions and portal instructions can change, so verify the current CGST Act, rules, notifications and GST Portal guidance before filing or relying on a general rule for a particular transaction.
Use this checklist before accepting an inter-state order
- Identify the taxpayer. Record the legal entity, GST registrations, establishments, warehouses, agents and the role of any SEZ unit.
- Classify the supply. Decide whether it is goods, services, an import, export, SEZ supply, reverse-charge transaction or another specially treated case.
- Determine place of supply. Apply the rule for that exact supply type before deciding whether the transaction is inter-state.
- Validate the invoice. Check supplier and recipient details, invoice number and date, taxable value, rate, tax amount, place of supply and any reverse-charge or SEZ indicator.
- Check movement documentation. For goods, test the e-way bill rule, consignment value, reason for movement, transporter arrangement and exceptions before dispatch.
- Map the return table. Decide whether the record belongs in B2B, inter-state B2C, reverse-charge, SEZ, export, deemed-export or credit/debit-note reporting.
- Check e-invoicing. Confirm from current notifications whether the taxpayer and transaction fall within the IRP mandate; do not rely on an old turnover threshold.
- Reconcile and retain. Tie the order, classification, invoice, transport documents, payment or adjustment and return data into one retrievable record.
1. Confirm the registration position
Start with the business that is actually making the supply. List every place from which it operates or holds stock, including offices, factories, warehouses, fulfilment locations and any special economic zone (SEZ) unit. Registration analysis is entity- and establishment-specific; a customer being in another state is not, by itself, enough to conclude that the seller must register in that destination state.
The CBIC registration rules specifically require a separate registration for an SEZ unit or SEZ developer as a business vertical distinct from units outside the SEZ. Keep that requirement separate from the question of ordinary registrations. The material available for this checklist does not establish the current ordinary turnover thresholds or every compulsory-registration exception, so verify the applicable CGST Act provisions, rules and notifications against the entity’s facts before stating that registration is or is not required.
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Registration review questions
- Which legal person issues the invoice and receives the consideration?
- Where is that person registered and where are its places of business?
- Is the seller operating through an SEZ unit or developer that needs a distinct registration?
- Are any supplies subject to compulsory registration rules, regardless of turnover?
- Does the proposed invoicing entity match the entity that owns the goods or performs the service?
Document the conclusion and the rule relied on. If the business changes its warehouse, fulfilment model, agency structure or SEZ status, revisit the registration analysis rather than copying the previous answer.
2. Classify the supply and determine the place of supply
GST treatment follows the legal classification of the supply. First identify the supplier’s location and then apply the statutory place-of-supply provision for the transaction. The GST Portal’s invoice workflow treats a supply as inter-state when the place of supply is in a state different from the supplier’s state and presents Integrated Tax fields for that workflow. That portal description is a practical starting point, not a substitute for the full place-of-supply rules.
Goods
For goods, capture where the movement starts, where delivery is completed and whether a bill-to/ship-to or intermediary arrangement changes the analysis. Record the dispatch location, delivery address and the reason for any movement that is not a sale. Physical movement can create e-way bill obligations even when the movement is for a purpose other than an ordinary sale.
Services
Services use different place-of-supply rules from goods. The relevant facts can include the recipient’s registration status, the recipient’s location, where the service is performed and whether a special rule applies. Do not infer the place of supply from the billing address alone.
Special categories
Imports, exports, supplies to or by an SEZ, events, immovable-property-related services, reverse charge and other special cases may have dedicated provisions. Mark the category in the transaction record and retain the facts supporting it. A single transaction can involve several axes at once: a registered recipient, physical movement, an SEZ status and an e-invoice requirement are not mutually exclusive.
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3. Issue an invoice that supports the classification
The invoice should make the tax decision auditable. The CBIC invoice-rules page lists core particulars such as taxable value, tax rate and amount, reverse-charge status and the supplier’s signature or digital signature. For an inter-state supply, show the place of supply with the State name and State code.
| Invoice check | What to verify |
|---|---|
| Supplier identity | Legal name, address and GSTIN of the entity making the supply. |
| Recipient details | Customer name, address and GSTIN where required; confirm whether the recipient is registered or unregistered. |
| Invoice control | A unique invoice number, invoice date and the applicable document type. |
| Supply description | Goods or service description and other particulars required for that supply. |
| Taxable value | Value used for GST, including adjustments required by the applicable valuation rules. |
| Tax fields | Applicable tax rate and amount, with the tax treatment consistent with the place-of-supply decision. |
| Place of supply | State name and State code for an inter-state supply; do not substitute a customer’s state without applying the statutory rule. |
| Reverse charge | Clearly indicate whether reverse charge applies. |
| SEZ or export status | Use the indicator and supporting particulars required for the transaction’s special status. |
| Delivery information | Show the delivery address when it differs from the place of supply, where the invoice rules require it. |
| Authentication | Supplier signature or digital signature as applicable. |
Do not choose a tax rate from the customer’s state alone. Rate selection depends on the goods or service, classification, exemptions and current schedules; those rates must be checked separately for the actual supply.
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4. Check the e-way bill before goods move
For a covered movement of goods, complete the e-way bill decision before the vehicle starts. The CBIC e-way bill rules page describes a ₹50,000 consignment-value threshold: a registered person who causes movement of goods in a consignment exceeding that value must furnish the prescribed information before movement, subject to the rule’s provisions and exceptions. The threshold is not a complete dispatch decision; verify current amendments and the facts of the movement.
“Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees — (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of movement, furnish information relating to the said goods…”
Pre-dispatch e-way bill steps
- Calculate the consignment value using the applicable valuation approach and document how you reached it.
- Identify the reason for movement: sale, return, job work, transfer, exhibition, repair or another reason.
- Confirm whether an exception applies and whether a state-specific or later rule changes the process.
- Prepare the invoice, bill of supply or delivery challan, as applicable.
- Generate the e-way bill information before movement. The registered person or transporter may generate it according to the circumstances described in the rules.
- Give the person in charge of the conveyance the required document and the e-way bill number or copy.
- Reconcile vehicle, transporter, origin, destination and document numbers before departure.
The person in charge of the conveyance is expected to carry the invoice, bill of supply or delivery challan and the e-way bill or its number. Check the movement route, transporter arrangement, consignment value and applicable exceptions rather than treating ₹50,000 as an automatic answer for every shipment.
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5. Report outward supplies in GSTR-1
Map each invoice to the return category before preparing the statement. The GST Portal GSTR-1 guide covers B2B invoices, supplies attracting reverse charge, SEZ supplies, deemed exports, exports, credit and debit notes, and inter-state supplies to unregistered consumers.
| Transaction pattern | Reporting treatment described in the GST Portal guide |
|---|---|
| B2B supply | Report the invoice details for a registered business recipient. |
| Inter-state B2C Large | For inter-state taxable outward supplies to an unregistered consumer above ₹1 lakh from the August 2024 return period, use the applicable B2C Large reporting table. |
| Earlier B2C Large rule | The guide states that the threshold was above ₹2.5 lakh through the July 2024 return period. |
| Reverse charge | Use the relevant supply table and preserve the reverse-charge indicator. |
| SEZ, export or deemed export | Use the category that matches the transaction’s documented status. |
| Credit or debit note | Report the adjustment against the original supply using the appropriate note details. |
The ₹1 lakh and ₹2.5 lakh figures are period-specific statements in the GST Portal guide, not timeless thresholds. Confirm the instructions for the return period being filed and the nature of the supply. The guide’s workflow allows records to be added or amended, a summary to be generated and reviewed, and the statement to be filed. After filing, records cannot be edited or deleted, so complete the reconciliation before the final submission.
GSTR-1 reconciliation controls
- Compare the sales ledger with issued invoices and cancelled documents.
- Match inter-state state codes and recipient GSTINs to the place-of-supply decision.
- Check that credit and debit notes reference the correct original supply.
- Compare e-invoice data received from the IRP and e-way bill data where those systems apply.
- Review the portal-generated summary against the accounting records before filing.
The material used for this checklist does not provide a complete filing calendar or every taxpayer-frequency rule. Obtain the current due dates and filing frequency from the GST Portal for the registered person instead of relying on a generic calendar.
6. Determine whether e-invoicing applies
When a taxpayer is within the current e-invoicing mandate, invoice details reported by the Invoice Registration Portal (IRP) can populate GSTR-1, reducing duplicate entry. Applicability depends on current notifications, the taxpayer’s turnover and status, the transaction type and any exclusions. The available official material does not establish a current turnover threshold, effective-date history or complete exclusion list.
Safe e-invoice control
- Check the latest official notification and portal guidance for the legal entity and relevant financial period.
- Confirm whether the transaction is one that must be reported to the IRP.
- Generate and validate the required IRP identifiers and signed data before treating the invoice as complete.
- Reconcile IRP data flowing into GSTR-1 with the accounting invoice and any subsequent credit or debit note.
- Keep evidence of cancellations, amendments and failures, along with the corrected document trail.
Never insert a remembered turnover number into a policy or invoice checklist without checking the notification that applies on the invoice date.
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7. Keep a complete record chain
CBIC account-record rules require a registered person to maintain true and correct accounts and relevant documents. The listed records include invoices, bills of supply, delivery challans, credit and debit notes, payment vouchers, refund vouchers and e-way bills.
Organize records so a reviewer can move from the order to the tax decision and then to reporting:
- Customer order, contract or service evidence.
- Classification memo showing supplier location, place of supply and special-status analysis.
- Invoice, bill of supply or delivery challan.
- E-invoice and IRP response, when applicable.
- E-way bill, transporter details and movement evidence, when applicable.
- Payment, refund, adjustment and credit/debit-note support.
- GSTR-1 working papers, filed summary and reconciliation.
The reviewed rules do not settle one universal retention period or every sector-specific record category. Confirm the applicable retention period and any additional requirements under current GST law, company law, customs rules, sector regulation and the business’s contracts.
8. Handle common failure points
Assuming destination-state registration is automatic
Risk: A business registers everywhere it sells, or fails to analyze a new establishment that actually changes its position. Fix: Start with the legal entity, establishments, supply type and registration provisions; treat an SEZ unit separately.
Using the customer’s state as the place of supply
Risk: The invoice shows a state code that does not follow the statutory rule. Fix: Record the facts that determine place of supply and have the reviewer approve the classification before invoicing.
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Dispatching first and checking the e-way bill later
Risk: The shipment leaves without required information or documents. Fix: Put the ₹50,000 rule, exceptions, reason for movement and document check in the dispatch release procedure.
Mixing B2B and B2C reporting
Risk: A registered recipient is reported as a consumer, or an inter-state consumer invoice is omitted from the applicable B2C table. Fix: Validate recipient GSTIN and registration status at order capture and again during GSTR-1 preparation.
Filing before reconciliation
Risk: An error survives into a filed statement that cannot be edited or deleted. Fix: Lock the period only after ledger, invoice, IRP, e-way bill and portal-summary checks are complete.
Relying on an old e-invoice threshold
Risk: A historic mandate is treated as current, or a current change is missed. Fix: Link the procedure to the notification and invoice date, and record the applicability decision.
9. A practical month-end review
- Export the period’s sales and adjustment transactions by supplier state, recipient status and supply type.
- Investigate every record whose place-of-supply state differs from the invoice state or tax treatment.
- Match goods movements to invoices, delivery challans and e-way bills, including non-sale movements.
- Check that B2B, B2C Large, reverse-charge, SEZ, export, deemed-export and note records are in the intended GSTR-1 categories.
- Compare IRP-generated data with the sales ledger where e-invoicing applies.
- Review portal warnings and the generated summary, then obtain approval before filing.
- Archive the filed return evidence and the supporting chain in a consistent period folder.
This process does not replace a transaction-specific legal review. It gives the finance, tax and dispatch teams one shared control path so that classification, documentation and reporting agree before a return is filed.
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