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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesFor an Indian small business, GST compliance starts with checking whether registration is required for its supplies and locations—not just comparing turnover with one threshold. If registered, identify the applicable returns, choose monthly filing or QRMP only if eligible, reconcile sales and purchase records, and check whether e-invoicing applies. Treat the dates below as general rules: notifications can change deadlines, so confirm the live GST Portal deadline for each tax period.
Do you need to register for GST?
Turnover is only one part of the decision. Liability can depend on the business’s aggregate turnover, the type and place of its supplies, where it operates, and whether a compulsory-registration rule or exception applies.
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CBIC’s sectoral FAQ gives a general threshold of more than ₹20 lakh in aggregate annual turnover for taxable suppliers in states other than special-category states. That is not a universal threshold for every business: goods-only businesses, special-category states, supply types, and compulsory-registration provisions may produce a different result. Check the current rule for each state and the business’s actual activities before relying on the general figure. CBIC Sectoral FAQs
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Registration checks
- Calculate aggregate turnover and identify each state or Union Territory in which the business operates or makes relevant supplies.
- Establish whether the supplies are taxable and whether a threshold or a compulsory-registration provision applies.
- Check applicable exceptions and current state-specific rules, particularly for goods-only businesses and special-category states.
- If registration is required, the CBIC rules describe an application flow using Form REG-01. Part A requires PAN, a mobile number, an email address, and state or Union Territory information. CGST Rules compilation
Which GST returns will you file?
For a normal registered business making outward supplies, GSTR-1 and GSTR-3B serve different purposes. GSTR-1 is the statement of outward supplies; GSTR-3B is the summary return used to report liability and discharge tax. Composition taxpayers and some other specified categories do not file GSTR-1, so confirm the forms applicable to the business’s registration type.
GSTR-1: report outward supplies
Prepare invoice-level information for registered customers, relevant inter-state supplies to unregistered customers, credit and debit notes, exports, amendments, exempt, nil-rated and non-GST supplies, advances, and HSN/SAC summaries where applicable. The GST Portal says an applicable GSTR-1 must also be filed for a nil period.
The general due date is the 11th of the following month for monthly filers or the 13th of the month after the quarter for quarterly filers. Government notifications may extend or change the date. Review the generated summary before filing: the portal says filed values cannot be edited or deleted through that same filing action. GST Portal GSTR-1 FAQ
GSTR-3B: report liability and pay tax
GSTR-3B is the summary return for reporting tax liability and discharging tax. The cited rules give the 20th of the succeeding month as the general monthly filing deadline. QRMP taxpayers instead file it quarterly, with the location-dependent deadline described below. Check the current return dashboard and notifications for the actual period due date. CGST Rules compilation
Can you file GST returns quarterly?
QRMP (Quarterly Return Monthly Payment) is an option for eligible taxpayers, not a choice open to every business. GST Portal guidance includes a turnover condition of aggregate turnover up to ₹5 crore; verify eligibility and the current conditions in the portal before opting in.
| Item | Monthly filing | QRMP |
|---|---|---|
| GSTR-1 and GSTR-3B filing frequency | Monthly | Quarterly for eligible taxpayers |
| Tax payments during the quarter | As applicable to the monthly return cycle | Deposit tax for the first two months using PMT-06 by the 25th of the following month |
| GSTR-3B general due date | 20th of the succeeding month | 22nd or 24th after quarter-end, depending on the principal place of business |
| Outward invoice reporting before quarter-end | Reported through monthly GSTR-1 | Optional Invoice Furnishing Facility (IFF) is available for the first two months |
These are general QRMP rules, not a promise of a fixed date for every tax period. Confirm eligibility, location group, and current deadlines in the GST Portal. GST Portal QRMP advisory
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Does your business need to generate e-invoices?
E-invoicing is not a universal requirement for small businesses. The Invoice Registration Portal states that the mandate applies where aggregate annual turnover reached ₹5 crore in any preceding financial year, effective 1 August 2023, subject to exemptions and the rules on covered supplies and documents. Check both the turnover history and whether a particular transaction falls within scope before treating an invoice as covered. IRP e-invoice mandate and IRP e-invoicing FAQ
For a covered invoice, report the applicable details to an Invoice Registration Portal (IRP) to obtain authentication and an Invoice Reference Number (IRN). The IRP says e-invoice data is transmitted to GST systems, reducing duplicate entry into GSTR-1.
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There is a separate reporting deadline for larger businesses: from 1 April 2025, the IRP says businesses with aggregate annual turnover of ₹10 crore or more must report e-invoices within 30 days of the invoice date. The IRP rejects submissions outside that window. IRP 30-day reporting advisory
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What to check before filing
- Sales records: Match outward invoices to the correct period and include relevant notes, amendments, exports, advances, and exempt or other applicable supply summaries.
- Purchase records and GSTR-2B: Reconcile purchase documents against the generated GSTR-2B and investigate missing or mismatched entries before preparing GSTR-3B. GSTR-2B draws information from supplier-filed GSTR-1, GSTR-1A, IFF, and other forms; supplier documents can appear in a later open GSTR-2B depending on filing cutoffs, so do not assume a supplier’s filing will show in the same period. GST Portal GSTR-2B FAQs
- Tax and payment: Check the liability reported in GSTR-3B and ensure the required tax payment or QRMP deposit has been made for the relevant period.
- Submission and confirmation: Check the generated return summary, submit the applicable forms, and retain the portal acknowledgements and supporting records.
- Current deadlines: Confirm the due date shown for the tax period and any applicable notification before relying on a general calendar date.
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