This guide covers India and regular GST-registered small businesses. Most regular taxpayers file GSTR-1 to report outward supplies and GSTR-3B to summarise tax liability and payment. Filing frequency affects the usual deadlines, and small eligible businesses may choose the QRMP scheme. Composition taxpayers and other special categories can have different forms or obligations.
Which GST returns does a small business file?
For a regular taxpayer, the central returns are GSTR-1 and GSTR-3B. They serve different purposes; the details reported in GSTR-1 are not a substitute for the liability and payment reporting in GSTR-3B.
| Return | What it reports | What to prepare |
|---|---|---|
| GSTR-1 | Outward supplies: sales and other supplies made during the period. | Invoice details, credit and debit notes, exports, advances and adjustments, amendments, supply summaries and other applicable outward-supply information. |
| GSTR-3B | A summary return used to report tax liability and payment. | Summarised liability and payment information, reconciled against business records and relevant return data. |
The GST Portal describes GSTR-1 as a statement for normal and casual registered taxpayers. The CGST Act provides different filing treatment for certain taxpayer classes, so this two-return overview is not a universal rule for every GST registrant. See the GST Portal return guidance and the CGST Act.
What are the usual GSTR-1 and GSTR-3B due dates?
These are the usual schedules, not guaranteed deadlines. Government notifications can extend dates, and the applicable schedule depends on filing frequency and, for QRMP GSTR-3B, the state or Union Territory group.
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| Filing pattern | Return or payment | Usual timing |
|---|---|---|
| Monthly | GSTR-1 | 11th day of the following month. |
| Quarterly | GSTR-1 | 13th day of the month after the quarter. |
| QRMP | GSTR-3B | Usually the 22nd or 24th of the month after the quarter, depending on the state/UT group. |
| QRMP | Tax payment | Monthly, even though GSTR-1 and GSTR-3B are filed quarterly. |
Check the GST Portal for the deadline shown for your return period and confirm whether a notification has changed the usual date. The Portal’s return guidance notes that due dates may be extended; the QRMP advisory provides scheme details and state/UT groupings.
Can a small business file GST returns quarterly?
Eligible regular taxpayers can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Under the scheme, GSTR-1 and GSTR-3B are filed quarterly, while tax is paid monthly. The GST Portal’s QRMP FAQ sets an aggregate annual turnover ceiling of ₹5 crore, subject to the stated eligibility conditions, including filing the most recent due GSTR-3B. This is a scheme threshold, not a general GST registration threshold. Check the official QRMP FAQ for current conditions and portal settings.
When monthly filing may fit better
Monthly filing means submitting the applicable returns each month. It may suit a business that wants to report transactions regularly, but the official scheme information does not establish that monthly filing is better for every business.
What QRMP changes—and what it does not
QRMP reduces the return-submission rhythm to quarterly for eligible taxpayers; it does not make tax payments quarterly. Monthly payments remain part of the scheme, and actual quarterly GSTR-3B deadlines vary by state/UT group.
Optional Invoice Furnishing Facility
Eligible QRMP taxpayers may use the optional Invoice Furnishing Facility (IFF) to report certain B2B invoices and credit or debit notes during the first two months of a quarter. The QRMP FAQ gives the 13th of the following month as the usual IFF deadline. IFF is relevant when a business needs to furnish those eligible invoice details during the quarter rather than wait for quarterly GSTR-1; verify the current rules and deadline on the Portal.
Do you have to file a nil GST return?
Inactivity does not automatically remove a return-filing obligation. The GST Portal says: “GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.” The CGST Act also requires returns for relevant regular-taxpayer categories whether or not supplies were made. Sources: GST Portal return guidance and FAQ and the CGST Act.
Do not select a nil option just because there were no sales. The Portal describes nil GSTR-3B filing as applicable when there are no outward supplies, no inward supplies and no tax liability for the period. If any of those conditions is not met, review the return information and applicable rules rather than assuming the period qualifies as nil.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What records should you keep for GST?
Section 35 of the CGST Act requires registered persons to keep true and correct accounts, including records of production or manufacture, inward and outward supplies of goods or services, stock, input tax credit availed, output tax payable and paid, and other prescribed particulars. The Act’s wording begins: “Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of—”. See Section 35 of the CGST Act.
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Organise the records relevant to your transactions before preparing the return. This checklist follows the information covered in the GST Portal’s GSTR-1 guidance; it is not an exhaustive list of every document required for every business.
- Sales and outward-supply invoices, including buyer GST details where applicable.
- Credit notes, debit notes and corrections or amendments to previously reported details.
- Export and deemed-export records.
- Inter-state consumer supplies requiring invoice-level reporting, along with state-wise consumer-supply summaries.
- Advance receipts and adjustments against later supplies.
- Nil-rated, exempt and non-GST supply totals.
- HSN/SAC-wise outward-supply summaries.
- Specified e-commerce supply details, where applicable.
How long to retain records
Section 36 of the CGST Act sets a general retention period of 72 months from the due date for furnishing the annual return for the year to which the accounts relate. It also provides for longer retention in specified circumstances involving pending proceedings. Preserve the underlying evidence and check the Act’s current wording for your circumstances; 72 months is not necessarily an absolute maximum. Source: Section 36 of the CGST Act.
Quick Recap
A practical routine before filing
- Collect invoices, notes, export details, advance records and the other applicable GSTR-1 information for the period.
- Review inward-supply and input-tax-credit records, stock and the accounts of tax payable and paid.
- Reconcile the figures you plan to report with your business records and check that amendments and adjustments are reflected appropriately.
- Confirm whether you file monthly or under QRMP, then check the GST Portal for the current period’s deadline and applicable filing requirements.
- Submit the applicable return or returns through the GST Portal and save copies of the filed returns and supporting records.
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