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For most regular GST-registered small businesses in India, the recurring workflow is to report outward supplies in GSTR-1, prepare the period’s liability and eligible input tax credit in GSTR-3B, and pay any tax due. First confirm your taxpayer category and the GSTIN you are filing for: composition taxpayers, Input Service Distributors, TDS deductors and e-commerce operators collecting TCS do not follow the ordinary GSTR-1 route. The steps and dates below are practical references; use the GST Portal’s Returns Dashboard and current notifications for the exact tax period.
Which GST returns do you need to file?
The ordinary filing path centers on GSTR-1 and GSTR-3B. GSTR-2B supports the input tax credit review but is not a return.
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- GSTR-1: A monthly or quarterly statement of outward supplies for applicable normal and casual registered taxpayers. It reports customer invoices and other prescribed outward-supply information. GST Portal GSTR-1 FAQ.
- GSTR-3B: A summary return for the period’s tax liability and relevant input tax credit, with the tax-payment workflow. Its exact requirements and due date depend on the taxpayer and period.
- GSTR-2B: An auto-drafted, read-only statement of input tax credit information. Review it against purchase records, but assess legal eligibility yourself; an amount appearing in GSTR-2B does not by itself establish that you may claim it. GST Portal GSTR-2B guidance.
Check the GST Portal’s guidance for your registration category before using this workflow. The portal lists composition taxpayers, Input Service Distributors, TDS deductors and e-commerce operators collecting TCS among categories not required to file GSTR-1.
What to prepare before filing
Gather outward-supply information for GSTR-1
Reconcile the period’s sales register with invoices and other relevant records. Depending on your transactions, this may include credit and debit notes, export details, advances and adjustments, and nil-rated, exempt or non-GST supplies. GSTR-1 also includes prescribed summaries such as HSN/SAC information and specified e-commerce supplies. Verify customer GSTINs and place-of-supply details against source documents. The applicable fields depend on the transaction and taxpayer type; use the portal’s GSTR-1 guidance rather than treating this checklist as classification advice.
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Review purchase records and GSTR-2B
View or download GSTR-2B and match its documents to your purchase records. Check eligibility and any required exclusions or reversals under the applicable rules before including credit in GSTR-3B. The GST Portal says taxpayers must self-assess credit and account for restrictions that may apply beyond what appears in the statement: GSTR-2B guidance.
Choose monthly filing or QRMP
Monthly filing and the Quarterly Return Monthly Payment (QRMP) scheme differ in filing cadence and eligibility. QRMP is not automatically available to every GSTIN, and quarterly filers still make monthly tax payments.
| Consideration | Monthly filing | QRMP |
|---|---|---|
| Who can use it | Availability depends on your taxpayer category and GSTIN. | Eligible regular taxpayers with PAN-level aggregate annual turnover up to ₹5 crore in the current and preceding financial years, where applicable, may opt in if the latest due GSTR-3B has been filed. Confirm eligibility and the option window in the GST Portal QRMP FAQ. |
| Return filing cadence | File GSTR-1 and GSTR-3B monthly when assigned to the monthly cycle. | File GSTR-1 and GSTR-3B quarterly. |
| Tax payment cadence | Follow the payment schedule for your applicable return cycle. | Pay tax monthly through a challan. |
| Earlier B2B invoice reporting | Report in the applicable monthly GSTR-1. | The optional Invoice Furnishing Facility (IFF) can be used for specified B2B invoice information in the first two months of a quarter. It does not replace the quarterly GSTR-1. GST Portal QRMP advisory. |
| Registration choice | QRMP elections are associated with individual GSTINs, so a business with multiple GSTINs under one PAN can make different choices for different registrations. | |
When comparing the options, consider whether monthly invoice visibility matters to your customers, how you want to manage the filing workload, and the monthly payment obligation under QRMP. Check the portal’s eligibility and election window before opting in.
Know the ordinary due dates, then verify your period
The GST Portal’s GSTR-1 FAQ gives these ordinary reference dates:
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- Monthly GSTR-1: the 11th of the succeeding month.
- Quarterly GSTR-1: the 13th after the quarter.
- Quarterly GSTR-3B under QRMP: generally the 22nd or 24th of the succeeding month, depending on the state or union territory of the principal place of business, according to the QRMP advisory.
Government notifications can change due dates, and the exact GSTR-3B date can depend on taxpayer class. Use the due date shown for your GSTIN and tax period on the Returns Dashboard, and check current notifications for any extension. Do not rely on the reference dates above as a universal calendar.
File through the GST Portal
- Open the Returns Dashboard. Sign in to the GST Portal, open the dashboard, and select the financial year and tax period for the GSTIN you are filing.
- Check the return tiles and due dates. Confirm which returns apply to your registration and period. The portal offers online preparation, the Returns Offline Tool for data preparation and upload, and third-party ASP/GSP applications for GSTR-1 preparation; third-party software is optional. See the GSTR-1 FAQ.
- Prepare the returns from reconciled records. Enter or upload outward-supply details in GSTR-1. Prepare GSTR-3B using the period’s liability information and eligible credit after reviewing GSTR-2B and your own records.
- Preview and check the entries. Review the return summary and correct discrepancies before submission. Pay any tax due through the applicable portal workflow.
- Submit and file using the applicable authorized-signatory method. Follow the portal’s prompts to complete filing for the return.
- Keep the filed return and supporting records. Download the filed return and retain it with the invoices, reconciliations and payment records used to prepare it.
What to do if there was no sales activity
No sales does not automatically mean that GSTR-3B is nil. The GST Portal’s documented nil GSTR-3B route is available only when the period had no outward supplies, no inward supplies and no tax liability. If there were purchases or any tax liability, the nil option’s conditions are not met. Follow the portal’s nil GSTR-3B manual for the period-specific process.
The portal says a nil GSTR-1 is still required for a tax period with no business activity. Check the applicable tile and filing option for that period in the Returns Dashboard.
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Correct a mistake or add a missed sales record
GSTR-1A is an optional facility the GST Portal describes for correcting a mistake or adding a missed record for the same tax period. It becomes available after GSTR-1 is filed or after its due date, whichever is later, and may be used before filing GSTR-3B for that period. The portal says changes flow into that period’s GSTR-3B, while corresponding recipient input tax credit appears in the next period’s GSTR-2B. Confirm the live form and applicable rules for the specific record before making a change. See the GSTR-1 FAQ.
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