A shop document handover checklist records the period, files sent, missing documents and your accountant’s acknowledgement in one place. Send it with each monthly package so both sides know which records are ready and which need follow-up. This guide includes a copyable index, a worked example and a simple way to handle replacement files.
A shop document handover checklist you can copy
Start with one cover sheet, called a handover index, in a notebook or spreadsheet. Give the package a reference such as October-part1-v1 and write your shop name at the top.
| Check | What to put in the index |
|---|---|
| Period | Exact start and end dates; say whether this is a full month or an interim package |
| Contents | Each filename or paper bundle, document type and count |
| Report settings | Report name, date range, filters and export date |
| Control figures | Document count and amount total, with the basis clearly labelled |
| Missing items | Document reference, supplier, known amount and reason it is missing |
| Follow-up | Person responsible, next action and agreed date |
| Version | Package version; whether it adds to or replaces earlier files |
| Receipt | Recipient, sent date, acknowledgement and unreadable files |
Keep this manual sheet alongside the documents, retaining the copy you sent.
Agree the period and contents first
Ask your accountant what they need for this handover. Typical groups include sales records, purchase bills, credit or debit notes, expense documents, payment records and requested reports. Mark an unused group None for this period after checking; an unexplained empty folder leaves room for doubt.
Write dates explicitly, such as 01/10/2026 to 15/10/2026 — interim package. A folder called “October” could otherwise look like a complete month. Record older documents found late in a separate list, keeping their original dates.
Our guide to shop expense receipt organisation covers filenames, filing references and payment proof. The handover index tells the accountant which records you have supplied.
Check reports before adding them
A familiar report name does not guarantee the right contents. Before sending an export:
- Confirm the reporting period.
- Check any party, payment-status or document-type filter.
- Look for draft documents and identify them separately.
- Open the saved file and check its first and last dated entries.
- Record its count and total, specifying whether the figure includes tax and whether returns are included.
Keep different totals separate. A sales total, payment total and purchase total describe different things; adding them together does not create a useful “package value”.
For GST reconciliation, the GST portal’s GSTR-2B FAQ advises comparing the statement with your own records and ensuring credit is not claimed twice for one document. Flag unmatched records for your CA rather than assuming that sending a report establishes credit eligibility. Confirm the current rule and treatment with your CA.
Worked example: an interim package from a Pune shop
Suppose Kavita runs a household-goods shop in Pune, Maharashtra. On 20/10/2026, she prepares an agreed interim package covering 01/10/2026 to 15/10/2026. Its purchase section lists three bills.
These are fictional final document amounts, including any tax charged, rather than examples of product tax rates.
| Supplier bill reference | Recorded amount | Supporting document in version 1 |
|---|---|---|
| SUP-A/117 | ₹6,200 | Complete PDF |
| SUP-B/083 | ₹3,400 | Readable scan |
| SUP-C/209 | ₹2,400 | Copy requested from supplier |
| Total: 3 bills | ₹12,000 | 2 available; 1 missing |
The available bills total ₹6,200 + ₹3,400 = ₹9,600. Adding the missing bill’s recorded ₹2,400 gives ₹12,000. Her index distinguishes the amount already recorded in her books from the documents actually supplied.
Assume SUP-A is GST-registered and its ordinary taxable goods supply has both supplier location and place of supply in Maharashtra. It uses CGST and SGST under the same-state principle explained in CBIC FAQ 85. Kavita preserves the bill’s tax breakdown; she does not reconstruct it from the amount paid.
When SUP-C sends the copy, she checks its reference and amount against the existing entry. The purchase total stays ₹12,000. The document count available rises from two to three; receiving the missing copy does not create another purchase.
Make later files easy to recognise
Use one of two clear instructions when sending an update:
- Addition: “SUP-C/209 is the missing supporting bill for the entry already listed in October-part1-v1.”
- Replacement: “October-part1-v2 replaces the earlier report. The date filter has been corrected; use this report for review.”
For a replacement, record what changed and whether the count or total changed. Keep the earlier sent copy labelled Superseded in your own records. Avoid several files all named “final”.
Do not silently alter issued documents or prior-period entries to make reports match. Flag the discrepancy and agree the correction with your accountant.
Ask for receipt confirmation and track open questions
Confirm the recipient before sending through your agreed channel. Ask them to acknowledge the package reference, confirm files open and check paper bundles arrived.
Keep Received separate from Reviewed. Receipt confirmation means the package arrived; it does not mean the accountant approved the entries or filed a return.
Maintain a short open-items list with one row per question. Record the reference, what is needed, who will supply it and the next follow-up date. Agree this working timetable with your accountant; confirm current filing deadlines on gst.gov.in or with your CA.
Prepare the report files in Yojika
In Yojika, open Reports, choose the required report and select the date range. Use Custom… for an agreed interim period. Check the available filters before exporting to CSV, PDF or Excel.
For Sale report and Purchase report, check the party and status selections carefully. A report narrowed to one party or unpaid bills needs that restriction written in the handover index.
Yojika’s offline-first billing records provide the reports for this process. You maintain the package index and send the selected files yourself. Explore the features or download Yojika to try preparing a report for your next handover.
Frequently asked questions
What should a shop send its accountant each month?
Agree the list with your accountant: it may include sales and purchase records, adjustment documents, expense bills, payment records and requested reports. Add an index showing the period, files included and anything missing.
Should I wait for every missing bill before sending the package?
Agree a handover date with your accountant and send the available records with a clear missing-document list. Give each unresolved item an owner and follow-up date, then send later documents as labelled additions or replacements.
Does a report export replace the original bills?
A report helps summarise and check entries; keep the supporting documents available too. Confirm the applicable document and retention requirements with your CA.
How does Yojika help with the handover?
Yojika lets you choose a report, set its date range and available filters, and export CSV, PDF or Excel. Prepare the package index and track your accountant’s acknowledgement separately.