For an India-based online seller, GST return work depends on your registration category, sales channels and filing scheme. GSTR-1 generally reports outward supplies, while GSTR-3B reports summarized supplies, purchases and tax liability. A no-sales month does not automatically remove the filing obligation, and marketplace reports do not necessarily cover every return responsibility.
This guide explains the India GST Portal rules for regular and casual registered taxpayers, eligible QRMP users and sellers using e-commerce platforms. GST systems in Australia, Canada and other countries are different; do not apply these forms outside India.
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What GST returns does an online seller usually deal with?
India’s Goods and Services Tax Portal describes Form GSTR-1 as a statement of outward supplies for relevant registered normal and casual taxpayers. It captures transaction-level information that can include sales invoices, credit and debit notes, exports, consumer supplies, amendments, exempt supplies, HSN or SAC details and certain e-commerce-operator information.
Form GSTR-3B is a summary return in which the taxpayer reports supplies, eligible input tax credit and tax payable, then pays the resulting amount. The exact fields and filing cadence shown to you depend on your taxpayer profile and the period available on the GST Portal.
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Not every registered person files GSTR-1. The Portal’s FAQ lists categories such as composition taxpayers and e-commerce operators collecting tax under section 52 among those not required to file that form. A seller using a marketplace is not automatically in the same category as the marketplace operator, so confirm your own registration type before relying on an exclusion.
Do I need to file GSTR-1 if I made no sales?
The GST Portal says GSTR-1 is required even when there was no business activity in the tax period, provided you are in a taxpayer category required to file it. “No sales” therefore does not by itself mean “no GSTR-1.” Check the return tile and filing requirement for your GSTIN rather than assuming the period can be skipped.
Keep your records for the period even when every value is zero. A dormant period can still contain a credit note, an amendment to an earlier invoice, an import or purchase affecting GSTR-3B, or a marketplace adjustment that must be reviewed before you choose a nil option.
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The GST Portal’s nil-return instruction sets three conditions for a nil GSTR-3B for a particular period:
- You made no outward supplies, commonly called sales.
- You received no inward supplies, commonly called purchases, of goods or services.
- You have no tax liability for that period.
All three conditions must be true. A month with no online orders can still fail the nil test if you bought stock, received a taxable service, have reverse-charge liability or have another amount payable. In that situation, use the applicable non-nil return process and report the relevant figures instead of selecting nil merely because revenue was zero.
Monthly filing or QRMP: which cadence fits a small seller?
Eligible taxpayers can use the Quarterly Return Filing and Monthly Payment (QRMP) scheme. The GST Portal describes eligibility for taxpayers with aggregate annual turnover of up to ₹5 crore, subject to additional conditions concerning taxpayer type, registration and filing status. This ₹5 crore figure is a QRMP eligibility limit, not a general GST-registration threshold.
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QRMP changes how often returns are filed, but it does not eliminate monthly tax payments. Compare the two approaches before selecting a scheme:
| Feature | Monthly filing | QRMP |
|---|---|---|
| GSTR-1 | Filed each applicable month | Filed quarterly |
| GSTR-3B | Filed each applicable month | Filed quarterly |
| Tax payment | Handled with the monthly return cycle | Paid monthly, even though returns are quarterly |
| Turnover condition | No QRMP ceiling applies simply because you file monthly | Aggregate annual turnover up to ₹5 crore, plus Portal conditions |
| Early B2B document visibility | Available through the normal monthly reporting cycle | Optional IFF can be used for the first two months of each quarter |
| Reconciliation workload | Smaller batches every month | Larger quarterly return preparation, with monthly payment and optional interim reporting |
The Portal does not establish that one cadence is universally better. Monthly filing may suit a seller that wants frequent reconciliation and regular invoice updates. QRMP may reduce the number of formal returns for an eligible small business, but you still need monthly cash planning, payment records and accurate quarterly consolidation.
How do I select QRMP?
Sign in to the GST Portal and review the return-filing or QRMP option shown for your GSTIN. Confirm the turnover and taxpayer-type conditions displayed there, check the currently open selection window and read the period-specific instructions before opting in. The available choice can depend on your filing compliance, so an apparently eligible turnover figure is not the only test.
What is the Invoice Furnishing Facility (IFF)?
IFF is an optional facility for QRMP taxpayers. During the first two months of a quarter, a quarterly filer can use it to furnish specified outward-supply documents, especially B2B invoices, so recipients can see credit information sooner. IFF is not a replacement for the quarterly GSTR-1; the quarter’s complete outward-supply statement still has to be filed in GSTR-1.
Use IFF when early document visibility helps your business customers reconcile purchases or claim credit. If your buyers do not need early reporting, you may leave IFF unused and prepare the quarterly GSTR-1, while still meeting monthly tax-payment obligations under QRMP.
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Online marketplaces create a reporting issue because the platform may collect tax or, for certain supplies, be liable to pay tax itself. GSTR-1 guidance identifies at least two distinct categories:
Supplies where the operator collects TCS under section 52
For transactions in which the e-commerce operator collects tax collected at source (TCS) under section 52, the seller must examine the applicable GSTR-1 reporting fields and reconcile them with the platform’s settlement and transaction data. TCS collection does not mean the seller can ignore its own sales records or assume every return entry is completed by the platform.
Supplies where the operator pays tax under section 9(5)
For specified services or other supplies covered by section 9(5), the operator may be liable to pay GST. The tax treatment and reporting responsibilities differ from a normal sale in which the seller charges and pays the tax. Determine whether a particular order falls in this category before deciding who reports the supply and tax.
What to reconcile from a marketplace
- Order-level sales, cancellations, returns and refunds.
- Tax invoices, credit notes and debit notes issued or adjusted during the period.
- Marketplace commissions, fees and any tax charged on those services.
- TCS credits or statements made available by the operator.
- Exports, sales to consumers and B2B sales, separated according to the GST Portal’s reporting categories.
- Amounts paid, withheld, reversed or carried forward in the platform settlement report.
Do not make a blanket assumption that a marketplace has reported everything for every seller. The correct treatment depends on the transaction, the operator’s role and your seller status. Keep the platform report alongside your own invoice register and investigate differences before filing.
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What information should I gather before preparing a return?
A repeatable close process reduces missed invoices and incorrect nil selections. Assemble the following for the relevant tax period or quarter:
- Sales invoices, revised invoices and credit or debit notes.
- Customer type and location information needed to distinguish B2B, B2C, export and other outward supplies.
- HSN or SAC details required for the applicable reporting fields.
- Records of exempt, nil-rated or non-taxable supplies, where relevant.
- Purchase and expense invoices, including services and any reverse-charge items.
- Export documentation and values, if you sell outside India.
- Marketplace order, settlement, commission and TCS reports.
- Prior-period amendments and documents that must be corrected in the current return.
- Payment records and the tax liability calculation used for GSTR-3B.
Organize the data by GSTIN, tax period and supply type. A spreadsheet, accounting system or optional paper invoice book can help organize invoice details, but the GST Portal does not state that a paper book is mandatory or sufficient by itself.
Step-by-step filing workflow
- Confirm scope. Verify that the business is registered in India, identify whether it is a regular, casual, composition or another taxpayer category, and note whether it files monthly or under QRMP.
- Check the Portal dashboard. Open the GST Portal return dashboard for the GSTIN and period. Use the forms and instructions currently displayed for that profile; do not rely on a generic calendar copied from another taxpayer.
- Close the sales ledger. Match your own invoices to website, social-commerce and marketplace order data. Record cancellations, returns, credit notes and amendments separately.
- Classify outward supplies. Separate B2B, B2C, exports, exempt or nil-rated supplies and the e-commerce categories relevant to section 52 or section 9(5).
- Prepare GSTR-1 data. Enter the outward-supply details and document-level adjustments required for your filing category. If you are on QRMP, decide whether the optional IFF will provide useful early visibility for the first two months.
- Reconcile purchases and liability. Review inward supplies, input-tax-credit records, reverse-charge items, payments and other amounts that affect GSTR-3B.
- Test for nil GSTR-3B. Select nil only after confirming no outward supplies, no inward supplies and no tax liability. Missing just one condition means the nil facility is not appropriate.
- Review and file. Compare the portal preview with your books and marketplace statements, correct errors, submit the return using the authentication method available to the GSTIN and retain the acknowledgement.
- Archive evidence. Save filed-return acknowledgements, invoices, reports, reconciliations and payment proof for the period so later amendments or notices can be answered from a complete record.
Common mistakes and how to correct them
Treating no sales as a skipped return
GSTR-1 can still be mandatory in an inactive period. Check whether your taxpayer category is required to file and submit the applicable statement even when values are zero.
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Using nil GSTR-3B after making purchases
No revenue is not enough. Purchases, reverse-charge amounts or another tax liability break the three-part nil test. Recalculate the period before filing.
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsConfusing QRMP with quarterly tax payment
QRMP makes GSTR-1 and GSTR-3B quarterly, but tax is paid monthly. Set monthly reminders and reserve cash even when the formal return is not due that month.
Assuming the marketplace is the taxpayer for every order
Section 52 TCS treatment and section 9(5) operator liability are different categories. Map each transaction to the correct category and reconcile the platform’s data with your own books.
Using the ₹5 crore figure as a registration rule
The cited figure relates to QRMP eligibility. It should not be presented as a universal GST-registration threshold or as permission to ignore other registration tests.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Questions to verify before you file
- Is India the jurisdiction and is the GSTIN’s registration category correctly identified?
- Does the Portal show monthly filing or QRMP for this period?
- Have all marketplace channels supplied complete order, return, fee and TCS data?
- Were any exports, exempt supplies, amendments or credit notes omitted?
- If choosing nil GSTR-3B, are all three nil conditions satisfied?
- Have you checked the current Portal instructions for the exact period rather than relying on an old due-date article?
GST return rules and portal workflows can change. For a decision involving a particular seller’s registration, supply location, marketplace contract or tax liability, verify the current GST Portal guidance or obtain advice from a qualified tax professional.
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What is GSTR-1 for an online business?
In India, GSTR-1 is the outward-supplies statement for relevant registered normal and casual taxpayers. It can include invoices, credit and debit notes, exports, consumer supplies, amendments, exempt supplies, HSN or SAC details and specified e-commerce information.
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Is GSTR-1 filing mandatory when there is no business activity?
The GST Portal says a taxpayer required to file GSTR-1 must file it even when there was no business activity in the period. First confirm that your registration category is one that files GSTR-1.
Can a small online seller file returns quarterly?
An eligible taxpayer may use QRMP, which allows quarterly GSTR-1 and GSTR-3B while tax is paid monthly. The Portal describes an aggregate annual-turnover limit of up to ₹5 crore plus other conditions.
What does IFF do under QRMP?
IFF is an optional facility for reporting specified outward-supply documents during the first two months of a quarter. It gives recipients earlier information and does not replace the quarterly GSTR-1.
Does a marketplace file GST for every seller?
No universal assumption is safe. GSTR-1 guidance distinguishes supplies where an operator collects TCS under section 52 from supplies where the operator pays tax under section 9(5); the seller’s obligations depend on the transaction and status.
When is a nil GSTR-3B allowed?
Only when the period has no outward supplies, no inward supplies and no tax liability. Having no sales alone does not satisfy the Portal’s nil-return conditions.
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