GST compliance starts by deciding whether your business must register, then identifying its taxpayer category and filing frequency. From there, reconcile sales and purchase records, file the applicable returns in the right sequence, and verify that both the return and any payment are recorded on the GST Portal. The answer can depend on your supplies, aggregate turnover, states of operation, taxpayer type, notifications and tax period, so confirm current rules and portal dates before acting.
1. Check whether your business needs GST registration
Do not decide from a single turnover figure or from one branch’s receipts. Assess the business’s aggregate turnover and the relevant states or Union Territories, then consider what it supplies, where those supplies are made, and whether it falls into a category with a separate registration rule or notified relief.
The CGST Act has general threshold rules as well as categories in which registration may be compulsory. Its section 22 text includes figures of ₹20 lakh generally and ₹10 lakh for specified special-category states, but those figures are not a universal current answer for every business. Their application depends on the current amended law, the state, the type of supply and applicable notifications. Check the CBIC-hosted CGST Act, including sections 22–25, relevant state legislation and notifications. The CBIC FAQ may help orient you, but do not rely on a historic FAQ figure alone to decide current eligibility.
- Map the business’s supplies and places of operation, including inter-state activity.
- Check whether e-commerce or another special category affects the registration requirement.
- Verify whether an exception, exemption or notified relief applies to this business.
- If the business is below a threshold, check the legal rules for its particular supplies and category rather than assuming that no registration is required.
Consider voluntary registration separately
A person may seek voluntary registration under section 25. The Act says that provisions applicable to registered persons then apply, so weigh the commercial reason for registering against the obligations that follow. Confirm the consequences for the specific business before choosing this route.
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2. Apply on time and prepare accurate business details
Use the GST Portal’s registration application guidance to follow the applicable process. The application flow collects business particulars, trade name, constitution, place-of-business details, goods and services, Aadhaar authentication choices and verification. Have accurate identity, business, bank, place-of-business and authorized-signatory information ready; the details and supporting requirements can depend on applicant category.
For a person liable to register under the ordinary route, applying within 30 days after liability arises generally ties the effective date to the date liability arose; a late application is effective from the date registration is granted. A casual taxable person must apply at least five days before starting business. The Act also sets out a distinct five-day advance application rule for non-resident taxable persons. Check the current legal provisions and portal guidance for the category before relying on a date.
The GST Portal guidance describes an advance tax challan facility for casual taxable persons. Treat that as part of the relevant application process, not as a substitute for confirming registration or completing future return obligations.
3. Identify your taxpayer category and filing frequency
GSTR-1 is the statement of outward supplies for the relevant normal and casual registered taxpayers. The GST Portal lists exclusions including composition taxpayers, non-resident foreign taxpayers, OIDAR providers, input service distributors (ISDs), TDS deductors and e-commerce operators collecting TCS. Confirm the return obligations that apply to the specific registration rather than assuming every registered person files the same forms.
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| Choice | What changes | What to verify |
|---|---|---|
| Monthly filing | Returns are filed monthly; the GST Portal’s general GSTR-1 guidance gives the 11th of the following month as the due date, subject to extensions. | Check the return tile for the taxpayer’s period and any government extension. Confirm the applicable GSTR-3B date separately. |
| Quarterly filing under QRMP, if eligible | GSTR-1 and GSTR-3B are filed quarterly, with monthly payments through challans under the scheme. | Confirm current eligibility, selected frequency, monthly-payment steps and return dates in the portal for the relevant financial year and period. |
The GST Portal’s general GSTR-1 guidance gives the 13th after quarter-end as the ordinary quarterly due date, subject to government extensions. Dates for GSTR-3B and any taxpayer-specific changes should be checked separately on the live portal. For QRMP details, consult the portal’s QRMP FAQ.
4. Assemble sales and purchase records for the period
Build GSTR-1 from the outward-supply records that apply
The GSTR-1 data set can include invoice-level details for registered customers; specified inter-state consumer supplies; credit and debit notes; exports and deemed exports; consumer summaries; advances and their adjustments; amendments; nil-rated, exempt and non-GST supplies; HSN/SAC summaries; and certain e-commerce supplies. Reconcile these records to the tax period and the business’s actual transactions before preparing the statement. The GST Portal GSTR-1 FAQ describes the form, coverage and exclusions.
Reconcile GSTR-2B with purchase records
Use GSTR-2B as a reconciliation input, not as an automatic approval of every credit shown. Supplier GSTR-1, GSTR-1A, IFF and other specified filings contribute data to the recipient statement subject to period cut-offs. Compare the statement with purchase records and source invoices, and investigate differences before considering eligible input tax credit (ITC). The GST Portal GSTR-2B FAQ explains the data inputs and timing; the appearance of an entry alone does not establish that it is claimable.
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- Follow up on missing or mismatched entries with the relevant supplier and check filing timing and cut-offs.
- Apply the substantive ITC rules to the transaction; do not treat a GSTR-2B entry as the complete eligibility test.
5. Prepare and file returns in the required sequence
The portal describes filing dependencies: prior-period GSTR-3B filing status can affect whether GSTR-1 can be filed, and GSTR-1 for a period must be filed before GSTR-3B for that same period. If the portal blocks filing, check whether an earlier required return is pending and follow the sequence shown for the registration and period.
GSTR-1 can be prepared online, with an offline utility, or using third-party ASP/GSP applications. The portal lists these preparation routes but does not endorse a particular vendor.
| Preparation route | May suit | Control before filing |
|---|---|---|
| GST Portal entry | Businesses that can prepare and check the required data directly in the portal. | Review entries and portal-generated summaries before submitting. |
| Offline utility | Businesses that prefer preparing data outside the portal before uploading it. | Check the uploaded data, period and summaries in the portal before filing. |
| ASP/GSP software | Businesses whose transaction volume or internal workflow benefits from a separate preparation and reconciliation system. | Ensure staff can verify the output against source records and portal summaries; the portal does not endorse a specific provider. |
Before final submission, review the tax period, supply classifications, invoice and note details, recipient GSTINs, totals, amendments and portal-generated summaries. The dashboard’s return tiles show applicable due dates. The official GSTR-1 FAQ says an in-scope taxpayer must file GSTR-1 even when there was no business activity during the period.
Nil filing is still a filing obligation when applicable
No sales do not automatically remove the GSTR-1 filing requirement for an in-scope taxpayer. The portal also provides a nil GSTR-3B workflow when the return meets the portal’s nil conditions. Use the nil GSTR-3B guide and confirm that the nil route fits the period before filing.
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6. Reconcile liability, payment and filing status
Do not infer that a return is filed because a challan was created or paid. For the relevant taxpayer and period, compare the return’s declared liability, eligible credits, cash requirement, challans and ledger entries, then verify the filed-return status in the live GST Portal. The applicable calculation and payment steps vary, so use the portal workflow for that registration and period rather than applying a one-size-fits-all amount.
QRMP taxpayers should follow the portal’s monthly-payment and quarterly-return workflow. Check payment records and the return tile independently so that a payment action is not mistaken for return submission, or vice versa.
7. Track due dates and retain compliance evidence
Use the live returns dashboard to build the calendar for each registration and tax period. General GSTR-1 guidance gives the 11th of the next month for monthly filers and the 13th after quarter-end for quarterly filers, unless the Government extends a date. These are not a substitute for checking the due date displayed for the taxpayer’s return tile; confirm GSTR-3B dates and any applicable change there as well.
Keep the filed-return acknowledgments, challan and payment confirmations, reconciliations, source invoices and records of corrections in the business’s compliance archive. The applicable retention period depends on current law and record type; verify it before setting an archive or deletion schedule.
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Operational checklist
- Map supplies, aggregate turnover, states of operation and any special registration category.
- Check current central and state provisions, notifications and exemptions before deciding whether registration is required.
- Apply within the applicable time window and verify the effective date for the business’s category.
- Confirm return category, filing frequency and QRMP eligibility in the live portal.
- Reconcile outward-supply records and GSTR-2B data to source documents before preparing returns.
- Clear prior-return dependencies, file in the required sequence and check nil-return conditions where relevant.
- Match declared liability, credits, cash, challans and ledger entries, then verify that the return itself is filed.
- Record live due dates and retain filing, payment and reconciliation evidence.
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