If your small business is registered for India’s Goods and Services Tax (GST), the usual compliance cycle involves reporting outward supplies in GSTR-1, filing the tax summary and liability in GSTR-3B, and paying the amount due through the GST Portal. Eligible businesses can use the QRMP scheme to file both returns quarterly while still paying tax monthly by challan.
This is an India-specific guide. The correct forms, deadlines and payment amount depend on your GSTIN, taxpayer category, state or territory, filing frequency, tax period, transactions and any government extension. Confirm the live dates shown for your account on the GST Portal before submitting anything.
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First confirm that these rules apply to your business
“Small business” does not by itself determine a GST filing obligation. Start with four facts:
- Jurisdiction: The procedures in this guide are for India’s GST system.
- Registration: You need to know whether the business is registered and have its GSTIN available.
- Taxpayer category: GSTR-1 is intended for eligible normal and casual registered taxpayers making outward supplies. Composition taxpayers and other listed categories do not file GSTR-1.
- Filing frequency and period: Your account may be monthly or quarterly, and the applicable financial year and return period must be selected on the portal.
Do not copy another business’s calendar. A composition taxpayer, for example, should not be told to follow the same GSTR-1 process as a regular taxpayer. The GST Portal’s return dashboard and current notifications are the authoritative starting points for your GSTIN.
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What the two recurring returns do
GSTR-1 reports outward supplies
GSTR-1 is the statement of your outward supplies. Depending on the transaction and the form’s requirements, it can include invoice-level details for specified registered-customer and inter-state supplies, credit and debit notes, exports, advances and adjustments, consumer-supply summaries, exempt or nil-rated supplies, non-GST supplies, and HSN/SAC summaries. It is a sales-reporting return, not a substitute for the tax-payment return.
GSTR-3B summarises liability and payment
GSTR-3B is the return through which the registered person reports the relevant tax figures and pays the liability due for the period. Your actual amount cannot be calculated from the filing frequency alone: it depends on the business’s transactions and the figures required for its return. The material available here does not establish your tax rates, input-tax-credit entitlement or a complete calculation method, so use your records and applicable professional advice rather than a generic example.
Prepare before opening the return
A short preparation routine prevents many portal errors and missed obligations.
- Identify the period. Note the financial year, month or quarter, and whether your GSTIN is on a monthly schedule or QRMP.
- Check the taxpayer profile. Confirm the registration status and category. Verify that the latest due GSTR-3B has been filed if you intend to use or continue QRMP.
- Collect transaction records. Keep sales invoices, credit and debit notes, export records, advances, adjustments and details of exempt, nil-rated and non-GST supplies that are relevant to GSTR-1.
- Organise summaries and classifications. Separate registered-customer, consumer, inter-state, export and other supplies as required by the form, and prepare the applicable HSN/SAC information.
- Reconcile the period. Compare your accounting records with the figures you will enter. Resolve duplicate invoices, missing notes and classification differences before filing.
- Check the live portal notice. General dates can be extended or changed for a particular period. Treat the deadline displayed for your return and current government notifications as controlling.
GSTR-1 can be prepared by entering data on the portal, using the GST Returns Offline Tool, or using compatible third-party software connected through GST Suvidha Providers. Choose the method that leaves you with a reviewable record before submission.
Choose monthly filing or QRMP
For eligible regular taxpayers, the central choice supported by the official guidance is monthly filing versus the Quarterly Return Filing and Monthly Payment (QRMP) scheme. QRMP reduces how often GSTR-1 and GSTR-3B are filed; it does not remove the monthly payment responsibility.
| Decision point | Monthly route | QRMP route |
|---|---|---|
| Who can use it | Taxpayers following the normal monthly schedule, subject to their category and registration requirements. | Eligible taxpayers meeting the portal’s conditions, including the stated aggregate annual-turnover ceiling of ₹5 crore for the current and preceding financial year, where applicable, and filing the most recent due GSTR-3B. |
| GSTR-1 filing | Monthly. | Quarterly. |
| GSTR-3B filing | Monthly. | Quarterly. |
| Tax payment | Linked to the applicable return deadline. | Monthly payment by challan during the first two months of each quarter, followed by the quarterly returns. |
| Operational effect | More frequent reconciliation and filing. | Fewer return submissions, but a separate monthly payment and challan-tracking task. |
| Deadline considerations | Monthly dates and any extension for the relevant period. | Quarterly return dates, state or territory grouping for GSTR-3B, and any extension or updated notification. |
The ₹5 crore figure is an eligibility threshold for this scheme, not a statement about the size of the small-business sector. Eligibility and opt-in timing can change, so check the GST Portal’s current QRMP profile FAQ for your GSTIN before selecting it.
File GSTR-1 correctly
Use the correct reporting period
Select the financial year and return period shown for your GSTIN. A monthly filer reports the month; a QRMP filer reports the quarter. Filing a quarter when the account is monthly, or vice versa, can leave the wrong period incomplete.
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Work from your reconciled register rather than entering a single sales total from memory. Depending on the applicable tables, classify:
- Specified invoice-level supplies to registered customers and relevant inter-state transactions.
- Consumer supplies, including the summaries requested by the form.
- Exports and any advances that must be reported.
- Credit notes, debit notes and other adjustments.
- Exempt, nil-rated and non-GST supplies.
- HSN/SAC summaries required for the period.
The exact tables shown can depend on the return and taxpayer circumstances. Review the portal’s validation messages and preview before filing.
Observe the general GSTR-1 dates, but verify the period
The GST Portal gives these general deadlines:
| Filing pattern | General GSTR-1 deadline | Qualification |
|---|---|---|
| Monthly | 11th day of the succeeding month | The government may extend the date; check the live notification and portal. |
| Quarterly | 13th day of the month succeeding the quarter | The government may extend the date; check the live notification and portal. |
These are starting points, not a guaranteed deadline for a specific upcoming period. A notification can change the date for a state, territory or tax period.
Understand QRMP’s monthly payment and quarterly returns
Check eligibility before opting in
The QRMP guidance describes the scheme for eligible taxpayers with aggregate annual turnover up to ₹5 crore for the current and preceding financial year, where applicable. It also lists filing-status conditions, including filing the most recent due GSTR-3B. “Small business” is not automatic eligibility; confirm the conditions and opt-in window in the portal.
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Pay during the first two months of the quarter
Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but the first two months still require monthly tax payment by challan. Maintain a separate calendar for those two challans. Do not wait until the quarterly return filing date and assume the monthly payment obligation has disappeared.
File the quarter after it ends
After the quarter closes, file the quarterly GSTR-1 and GSTR-3B by the applicable dates. The portal advisory describes general GSTR-1 timing as the 13th of the month after quarter-end. For quarterly GSTR-3B, the advisory describes general date groups of the 22nd or 24th of the succeeding month, depending on the principal-place-of-business group. State or territory grouping and later notifications matter, so verify the date for your GSTIN and period in the official QRMP advisory and current portal notice.
Pay the tax due and file GSTR-3B
Know the statutory timing rule
Section 39(7) of the Central Goods and Services Tax Act, 2017, as published by CBIC, states: “Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.” Read the current consolidated text on the CBIC tax information system before relying on a statutory detail.
For a normal monthly filer, this ties payment to the applicable GSTR-3B filing deadline. For QRMP, the separate monthly challan cadence applies during the quarter, followed by the quarterly return and its payment reconciliation.
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Do not guess the amount
The amount payable depends on your actual outward supplies, applicable rates, adjustments and the figures permitted or required for your taxpayer category. The sources used for this guide do not establish an individual business’s tax calculation, input-tax-credit eligibility or a full GSTR-3B payment walkthrough. Use your records and, where necessary, a qualified tax adviser; do not copy another business’s liability.
Keep evidence of payment and filing
Retain the filed-return acknowledgement, challan details, payment confirmation and the records supporting the reported figures. A simple folder organised by GSTIN, financial year and period makes it easier to answer a portal query or reconcile the next return.
File a nil return when there was no activity
No sales does not automatically mean “nothing to file.” The GST Portal’s GSTR-1 guidance says GSTR-1 must be filed even when there is no business activity during the tax period. A nil GSTR-3B process is also available, but the obligation applies to forms your taxpayer category is required to furnish; it does not mean every business files every form regardless of its category.
Portal path for a nil GSTR-3B
The official nil GSTR-3B user guide describes this route:
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- Open Services → Returns → Returns Dashboard.
- Select the financial year and filing period.
- On the GSTR-3B tile, choose the option to prepare the return online.
- Complete the nil-return flow and submit using the available DSC or EVC method.
Before using a nil option, confirm that there really are no reportable transactions, liability or other figures for that period and that your taxpayer category permits the relevant return.
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For a monthly filer
- Close the month and reconcile invoices, notes, exports, advances and exempt or non-GST supplies.
- Prepare and review GSTR-1 using the portal, offline tool or connected provider.
- File GSTR-1 by the applicable monthly date, normally the 11th of the following month unless extended.
- Prepare GSTR-3B from the reconciled records.
- Pay the tax due no later than the GSTR-3B filing deadline required for the period.
- Save acknowledgements, payment evidence and the working papers used for both returns.
For a QRMP filer
- At the start of the quarter, confirm QRMP eligibility, selected period and state or territory due-date group.
- For month one, calculate the payment required from your records and make the required challan payment.
- Repeat the payment and evidence-keeping process for month two.
- After quarter-end, reconcile the complete quarter and prepare quarterly GSTR-1.
- File quarterly GSTR-1 by the applicable date, generally the 13th of the succeeding month unless extended.
- Prepare and file quarterly GSTR-3B, observing the applicable 22nd- or 24th-date group and any current notification.
- Reconcile the quarterly liability with the two monthly challans and retain all confirmations.
Common failure points and how to prevent them
Assuming every small business files the same forms
Cause: The business’s composition or another excluded category is overlooked.
Prevention: Check the GSTIN profile and the form’s eligibility before creating a return.
Treating general dates as permanent
Cause: A published general date is used without checking a period-specific extension or state grouping.
Prevention: Verify the return dashboard, current notifications and, for QRMP, the principal-place-of-business group.
Choosing QRMP and forgetting monthly challans
Cause: Quarterly filing is mistaken for quarterly payment.
Prevention: Put two payment reminders inside every QRMP quarter and save each challan before preparing the quarter-end returns.
Filing a nil return despite reportable activity—or skipping one when required
Cause: “No sales” is treated as “no filing,” or bank receipts and adjustments are not checked.
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Entering unreconciled totals
Cause: Figures are copied from a bank statement or an incomplete sales list.
Prevention: Tie invoices, notes, exports, advances and supply classifications to the figures shown in the return preview.
What you still need to verify for an individual business
This guide cannot determine your exact tax amount or deadline without your jurisdiction and GSTIN-specific facts. Before filing, establish:
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- Whether the registration is active and which taxpayer category applies.
- Whether the business is monthly or QRMP, and whether QRMP conditions remain satisfied.
- The relevant state or territory and principal place of business.
- The financial year and tax period.
- Total outward supplies and the classifications required in GSTR-1.
- Applicable rates, adjustments and any input-tax-credit position used in GSTR-3B.
- Any current government extension or portal instruction.
Once those facts are confirmed, use the GST Portal’s current return dashboard as the final authority for the form, date and submission status associated with your GSTIN.
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