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Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →For an Indian small business, GST compliance starts with checking whether registration is required for its supplies and location—not just comparing turnover with one threshold. If registered, it may need to report sales in GSTR-1, pay tax through GSTR-3B, reconcile purchase credits against GSTR-2B, and generate e-invoices if it falls within the mandate. Use this checklist as a general guide, then confirm the rules and dates for your business and tax period on the GST Portal.
Do you need to register for GST?
Turnover is an important starting point, but it does not settle every case. The answer can depend on aggregate turnover, the type and place of supply, where the business operates, and compulsory-registration provisions or exceptions.
CBIC’s sectoral FAQs give a general threshold of more than ₹20 lakh in aggregate annual turnover for taxable suppliers in states other than special-category states. This is not a universal threshold: goods-only businesses, special-category states and particular supply situations may be subject to different rules. Check the current rule for each state or Union Territory in which you operate, and do not assume that being below the general threshold resolves a compulsory-registration question. CBIC sectoral FAQs
Registration checks
- Work out aggregate turnover. Gather turnover figures relevant to the GST rules and identify the states or Union Territories where the business operates.
- Classify the supplies. Establish whether they are taxable and identify their type and place of supply.
- Check the threshold and exceptions. Apply the rules relevant to the business’s state and supplies, including any compulsory-registration provisions. For goods-only businesses or operations in a special-category state, verify the current state-specific threshold and notifications.
- Apply through the registration process if required. The CBIC registration rules describe a REG-01 application. Part A requires PAN, a mobile number, an email address and state or Union Territory information. CGST Rules compilation
Which GST returns do you need to file?
GSTR-1: report outward supplies
GSTR-1 is the statement of outward supplies. It generally applies to normal and casual registered taxpayers making outward supplies; composition taxpayers and certain other specified categories do not file this form. If GSTR-1 applies to your business, the GST Portal says it must be filed even for a nil period. GST Portal GSTR-1 FAQ
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Prepare the applicable details 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. Review the generated summary before filing: the portal says values in a filed return cannot be edited or deleted through the same filing action.
GSTR-3B: report liability and pay tax
GSTR-3B is the summary return through which the taxpayer reports tax liability and discharges tax. Monthly filing by the 20th of the succeeding month is the general rule described in the cited rules; QRMP taxpayers follow a quarterly GSTR-3B schedule instead. The actual due date for a period can be changed by notification, so check the GST Portal’s return dashboard and current notices. CGST Rules compilation
Can you file GST returns quarterly?
Eligible taxpayers can use the Quarterly Return Monthly Payment (QRMP) scheme. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax for the first two months of each quarter is deposited monthly. Eligibility is subject to the scheme’s conditions, including a turnover condition described in GST Portal guidance; quarterly filing is not available to every taxpayer. Check current eligibility before changing filing frequency. GST Portal QRMP advisory
| Filing arrangement | GSTR-1 | GSTR-3B and payment | Timing and considerations |
|---|---|---|---|
| Monthly filing | Monthly; generally due on the 11th of the following month. | Monthly; the general due date described in the cited rules is the 20th of the succeeding month. | Dates may be changed by notification. Check the current deadline for the tax period. |
| QRMP, if eligible | Quarterly; generally due on the 13th of the month following the quarter. An Invoice Furnishing Facility (IFF) is optional for reporting eligible invoices in the first two months. | Quarterly; tax for each of the first two months is deposited through PMT-06 by the 25th of the following month. | Quarterly GSTR-3B is generally due on the 22nd or 24th after quarter-end, depending on the principal place of business. Verify the applicable state or Union Territory group and current period deadline. |
The GSTR-1 dates in the table are the GST Portal’s general dates: the 11th for monthly filers and the 13th after quarter-end for quarterly filers. Government notifications may alter them. The QRMP payment and quarterly GSTR-3B timing are described in the GST Portal QRMP advisory and CGST Rules compilation.
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Does your business need to generate e-invoices?
E-invoicing is not a requirement for every small business. The Invoice Registration Portal states that the mandate applies at an aggregate annual turnover threshold of ₹5 crore, effective 1 August 2023, based on turnover in any preceding financial year, subject to exemptions and the rules on covered transactions and documents. Check both the turnover test and whether the particular invoice or document is within scope; do not treat the threshold alone as a complete applicability test. Invoice Registration Portal mandate guidance · Invoice Registration Portal e-invoicing FAQ
Where e-invoicing applies, report the applicable invoice to an Invoice Registration Portal for authentication and an Invoice Reference Number (IRN). The portal guidance says e-invoice data is transmitted to GST systems, reducing duplicate entry into GSTR-1.
Check the separate 30-day reporting limit
From 1 April 2025, businesses with aggregate annual turnover of ₹10 crore or more must report e-invoices within 30 days of the invoice date. The Invoice Registration Portal says it rejects submissions made after that window. Invoice Registration Portal 30-day reporting advisory
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Reconcile purchases before filing GSTR-3B
Use the generated GSTR-2B as an input when checking purchase records and preparing GSTR-3B. The GST Portal says GSTR-2B draws information from supplier-filed GSTR-1, GSTR-1A, IFF and other forms. Documents may appear in a later open GSTR-2B depending on filing cutoffs, so do not assume that a supplier’s filing will show up in the same period. Investigate missing or mismatched documents against your own purchase records. GST Portal GSTR-2B FAQs
Quick Recap
Before you submit: a period-end checklist
- Confirm the return frequency and due dates that apply to this tax period on the GST Portal, including any notification changing a general date.
- Match sales invoices and relevant customer details to the outward-supply information for GSTR-1.
- Check credit and debit notes, amendments, exports, advances and exempt, nil-rated or non-GST supplies where applicable.
- Review the generated GSTR-1 summary before filing.
- Compare purchase records with GSTR-2B and investigate missing or mismatched supplier documents.
- Calculate the liability reported in GSTR-3B and make the required tax payment; if using QRMP, account for the first two monthly PMT-06 deposits.
- If e-invoicing applies, confirm that each covered invoice was reported for authentication within the applicable time limit.
- Complete filing and retain the portal acknowledgment and supporting records.
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