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Build a rolling GST payment estimate
Update a month-by-month worksheet as sales invoices, credit notes and purchase records arrive. Keep tax planning separate from general cash-flow totals so a busy sales month does not disguise the amount that may need to be paid.
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- Taxable sales, grouped by applicable rate and supply type
- Estimated output tax, adjusted for credit notes and returns
- Purchase-side input tax credit that appears eligible, checked against GSTR-2B
- Expected net liability after eligible credits
- Available balances in the electronic cash ledger and electronic credit ledger, plus cash already deposited
- The date funds need to be available for the relevant return period
This is a planning estimate, not a substitute for correctly classifying supplies or determining credit eligibility under GST law. A rise in sales can increase output tax, but sales growth alone does not determine the amount to reserve.
Check the return schedule that applies to you
Filing frequency affects reporting dates and payment steps. Monthly filers and taxpayers under QRMP do not follow the same return pattern. Check the GST Portal for the selected return period and any applicable notification extensions rather than relying only on a general calendar.
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| Filing pattern | Who it applies to | General reporting and payment pattern |
|---|---|---|
| Monthly filing | Taxpayers filing monthly returns | GSTR-1 is generally due on the 11th of the succeeding month. CBIC’s sectoral FAQ gives the general monthly GST payment date as the 20th of the succeeding month. Confirm the current rule and the selected period’s due date on the portal. |
| QRMP | Eligible taxpayers opting into the Quarterly Return Monthly Payment scheme | Quarterly GSTR-1 is generally due on the 13th of the month after the quarter; quarterly GSTR-3B is generally due on the 22nd or 24th, depending on the state or union territory of the principal place of business. Tax is paid monthly through challan. |
| Composition levy | Composition taxpayers, under their separate treatment | Do not treat composition levy as QRMP. The CBIC FAQ describes quarterly payment for composition taxpayers; check the current requirements for the taxpayer’s category and period. |
GST Portal guidance gives the general monthly and quarterly GSTR-1 dates, subject to government notifications. The return dashboard displays the due date for the selected return period: GST Portal return guidance. The QRMP date advisory likewise directs taxpayers to check updated notifications: GSTN QRMP advisory.
Confirm QRMP eligibility and preference
GSTN guidance describes QRMP eligibility as PAN-based aggregate annual turnover up to ₹5 crore in both the current and preceding financial years, with the last due GSTR-3B return filed. Check current eligibility wording, filing preference and status on the portal; do not assume that higher monthly sales automatically change your existing cycle. QRMP combines quarterly returns with monthly tax payments, rather than replacing monthly payment with a single quarterly payment.
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Decide whether IFF helps your customers
Under QRMP, the optional Invoice Furnishing Facility (IFF) can be used to furnish outward invoice details, including B2B invoices, for the first two months of a quarter. This can help recipients receive credit information sooner, but it does not remove the quarterly return and monthly payment pattern.
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Estimate input tax credit carefully
Do not assume every purchase invoice will reduce the current cash payment. GSTN says GSTR-2B should be used to take the right input tax credit in GSTR-3B; it draws on supplier-reported B2B documents and other specified information. Compare purchase records with GSTR-2B, follow up on missing or incorrect supplier documents, and identify credit that is ineligible or requires reversal. See the GST Portal’s GSTR-2B guidance.
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Because eligible credit affects the forecast net liability, update the estimate as relevant documents become available. Keep the distinction clear between a purchase recorded in your books and credit that is eligible to claim in the return.
Reconcile the estimate before filing and payment
Before filing, check the records against the return and ledger information available for the period:
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- Match sales invoices, credit notes and debit notes to outward-supply reporting.
- Compare purchase records with GSTR-2B, and determine which credits are eligible and whether any require reversal.
- Compare the return liability with the liability register and review the system-generated GSTR-3B summary and filed return copy.
- Compare the expected cash payment with the electronic cash and credit ledger balances.
- Keep the return, challan and bank evidence with the period’s records.
The exact reports available on the portal may change as its features are updated. Use the records and ledger balances shown for the selected return period, not an older worksheet figure in isolation.
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CBIC’s payment rules describe paying return liability by debiting the electronic credit ledger or electronic cash ledger, as applicable. To add cash, generate a challan and make the deposit. The cash ledger is credited after the bank successfully credits the government account and a Challan Identification Number (CIN) is generated. A payment initiation or bank confirmation alone is not a reason to assume the amount is available for return payment: check that the cash ledger shows the credit, and retain the challan and bank confirmation. See CBIC’s GST Rules, payment provisions.
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Use a live due date for each return period
General dates are useful for forecasting, but they are not a substitute for the due date that applies to a particular taxpayer and period. The monthly GSTR-1 date is generally the 11th of the succeeding month; the quarterly date is generally the 13th of the month after the quarter. For QRMP, GSTN’s 2025 advisory gives general quarterly GSTR-3B dates of the 22nd or 24th according to the principal place of business, subject to updated notifications. Check the portal’s selected-period dashboard and applicable notifications before scheduling payment.
CBIC’s sectoral FAQ gives the 20th of the succeeding month as a general monthly GST payment date and separately describes quarterly payment for composition taxpayers. Treat that as a general summary, not a universal calendar: filing category, current provisions, notifications and the portal’s displayed date matter. CBIC sectoral FAQ.
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