For an Indian business, GST compliance is a sequence: assess registration using your aggregate turnover, supplies and states of operation; apply in time if liable; identify the correct return type and filing frequency; reconcile sales, purchases and portal data; file in the required order; verify payment and return status; and retain the supporting records. Thresholds, return obligations and due dates depend on the taxpayer and tax period, so confirm current rules and your live GST Portal dashboard before acting.
1. Check whether your business needs GST registration
Start with the business as a whole, not just one shop, branch or state. Work out aggregate turnover and identify where the business operates, what it supplies and how those supplies are made. Registration is not decided by one turnover figure alone: general threshold rules sit alongside compulsory-registration provisions, and state rules, supply type, exemptions and notifications can affect the result.
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Use the threshold figures cautiously
The CBIC-hosted CGST Act text includes a general threshold of ₹20 lakh and a ₹10 lakh threshold for specified special-category states. These are statutory figures in that text, not a complete current rule for every business. Their application depends on the current amended law, state, type of supply and relevant notifications. Do not use ₹20 lakh, ₹10 lakh or ₹40 lakh as a universal test; check current legislation and official CBIC material for your facts. The CBIC FAQ can help explain the framework, but an eligibility decision should be based on current legal instruments.
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Even if turnover appears below a general threshold, check whether the business falls into a compulsory-registration category or a special rule applies. Review the CGST Act and relevant state legislation for each state or Union Territory in which the business is liable to register. If the business is not required to register, it may still seek voluntary registration; the Act provides that provisions applicable to registered persons then apply. Consider the resulting compliance obligations and any business need for registration before making that choice.
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2. Prepare and submit the registration application
Use the GST Portal registration workflow and enter accurate business particulars. The portal guide covers trade name, constitution, place-of-business details, goods or services, Aadhaar authentication choices and verification. Have the business’s identity, address, bank and authorized-signatory information ready, and ensure the details agree with the records used for the application. Requirements may vary by applicant category, so check the portal’s current instructions rather than relying on a single document list.
Apply within the relevant time window
Under section 25 of the CGST Act, a person liable under the relevant provisions generally applies within 30 days after becoming liable. GST Portal guidance says that a normal taxpayer applying within those 30 days receives an effective date tied to the date liability arose; a late application is effective from the date registration is granted. Casual taxable persons must apply at least five days before starting business; the portal guide also describes an advance-tax challan facility for them. Non-resident taxable persons have a distinct five-day advance application rule in section 25, so confirm the rules for the applicant’s category.
Follow the current GST Portal registration guide for the application flow and status. A registration date can affect which period the business must account for, so do not treat a pending application as a substitute for checking the date on which liability arose.
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3. Identify your taxpayer type and return obligations
Before preparing a return, confirm the taxpayer category shown on the GST Portal and which forms apply. GSTR-1 is the statement of outward supplies for relevant normal and casual registered taxpayers. The portal lists exclusions including composition taxpayers, non-resident foreign taxpayers, OIDAR providers, Input Service Distributors (ISDs), TDS deductors and e-commerce operators collecting TCS. A business should not assume that every registered taxpayer files the same returns or follows the same cadence.
Regular and composition treatment
Regular and composition treatment have different eligibility conditions, tax and invoice treatment, and filing and payment obligations. This checklist does not establish which route is available or preferable for a particular business. Compare the current scheme rules against the business’s supplies and operating needs before choosing or changing treatment; verify the consequences with the applicable law and portal guidance.
Monthly versus quarterly filing
The GST Portal says quarterly GSTR-1 is available where preceding-year turnover was up to ₹5 crore or an eligible new registrant expects turnover up to that amount. This is a portal-stated eligibility condition, not a substitute for checking current eligibility for the financial year and period. Under QRMP, eligible taxpayers file GSTR-1 and GSTR-3B quarterly while making monthly payments through challans, according to the portal’s QRMP FAQ. Check the portal for the taxpayer’s current selection and applicable workflow.
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| Filing choice | What it means | What to verify |
|---|---|---|
| Monthly GSTR-1 | Outward-supply statement filed each month. | Applicable taxpayer category, return tile and due date for each period. |
| Quarterly GSTR-1 under QRMP, if eligible | Outward-supply statement filed quarterly; QRMP also involves monthly payments through challans. | Eligibility for the relevant year, selected frequency, monthly payment process and current portal dates. |
4. Assemble sales and purchase records before preparing returns
Build the GSTR-1 data from applicable transactions
The GST Portal’s GSTR-1 FAQ identifies the kinds of outward-supply information the form can require. Map the categories that actually apply to the business to its source records before entering data:
- Invoice-level outward supplies to registered customers and specified inter-state supplies to consumers.
- Credit and debit notes, exports and deemed exports, and advances with their adjustments.
- Consumer-supply summaries, amendments, and nil-rated, exempt or non-GST supplies.
- HSN/SAC summaries and certain e-commerce supplies.
Check invoices and notes for the reporting period, customer GSTINs, supply classification, totals and any amendments before filing. The records should support the values entered, not merely reproduce a prior period’s pattern.
Reconcile GSTR-2B with purchase records
Use GSTR-2B as a reconciliation input, not as automatic permission to claim every listed amount as input tax credit (ITC). The portal’s GSTR-2B FAQ describes supplier GSTR-1, GSTR-1A, IFF and other specified filings as inputs to the recipient statement, subject to cut-off rules. Compare the statement with purchase invoices and accounting records, investigate mismatches, and assess ITC under the applicable eligibility rules before including it in a return.
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If a supplier invoice is absent from GSTR-2B, check the relevant statement period and cut-off timing, then compare the invoice details with supplier and purchase records. The statement’s data inputs and timing can explain why an item is not present in a particular period; its absence or presence alone does not settle the underlying tax treatment.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.5. Prepare and file returns in the required order
Plan around the GST Portal’s return dependencies. The GSTR-1 FAQ says previous-period GSTR-3B filing status affects GSTR-1 filing, and GSTR-1 for a period must be filed before GSTR-3B for that same period. If a prior return is pending, check the portal’s status and resolve the blocker rather than assuming the current return can be filed independently.
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The portal supports online preparation, an offline utility and preparation through third-party ASP/GSP applications. Choose according to transaction volume, reconciliation workflow, internal controls, support and cost; the portal lists the options but does not endorse a particular vendor.
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| Preparation method | Useful when | Control to keep |
|---|---|---|
| Online portal entry | The business can prepare and review its data directly in the portal workflow. | Check the portal-generated summary against source records before submission. |
| Offline utility | The business prefers preparing applicable GSTR-1 data outside the portal before upload. | Validate the prepared file and confirm the uploaded data and summary. |
| ASP/GSP software | The business needs a software-based preparation workflow for its transaction volume or controls. | Review the output against source records; selection of software does not replace the taxpayer’s checks. |
Before final submission, confirm the return period, tax classifications, invoice and note details, recipient GSTINs, totals, amendments and portal-generated summary. Use the return tile for the taxpayer’s actual filing status and applicable due date.
File nil returns when required
No sales do not automatically remove a filing obligation. An in-scope GSTR-1 filer must submit a nil GSTR-1 when there is no business activity, according to the portal FAQ. The portal also has a nil GSTR-3B workflow for periods meeting its nil-return conditions; follow the nil GSTR-3B guide and check the period’s return tile rather than assuming inactivity qualifies.
6. Check liability, payment and filed status
There is no single payment calculation or payment sequence that applies to every taxpayer and period. As a practical control, compare the return’s declared liability with eligible credits, determine the cash requirement, and verify relevant challans and ledger entries in the live GST Portal. For QRMP, use the current monthly-payment and quarterly-return workflow shown for the taxpayer.
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Confirm both the payment position and the return’s filed status. A challan being created is not proof that a return was submitted. Check the relevant return tile and portal status for the specific taxpayer and tax period; the nil GSTR-3B guide also describes the portal workflow for nil filing.
7. Put due dates and supporting evidence on a calendar
GST Portal guidance gives ordinary GSTR-1 due dates of the 11th of the succeeding month for monthly filers and the 13th after quarter-end for quarterly filers, subject to government extensions. These dates apply to GSTR-1 guidance, not as a universal calendar for every GST return. Due dates, taxpayer category and tax period matter, particularly for GSTR-3B. Check the live dashboard’s return tiles for the applicable due date and build the business calendar from those dates rather than copying a generic calendar.
Keep filed-return acknowledgments, challan and payment confirmations, reconciliations, source invoices and records of corrections in the business’s compliance archive. The applicable retention period depends on current law and the record type; verify it before setting a retention schedule.
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