For most regular GST-registered small businesses in India, the recurring filing workflow is to report outward supplies in GSTR-1, prepare and file GSTR-3B for the period’s tax summary and payment, and check GSTR-2B when reviewing input tax credit (ITC). First confirm your taxpayer category and GSTIN: composition taxpayers and certain other categories follow different requirements. Use the GST Portal’s Returns Dashboard to confirm the forms and due dates for your exact tax period.
First identify the applicable return path
The standard GSTR-1 and GSTR-3B workflow is for applicable regular taxpayers; it does not apply in the same way to every GST registration. The GST Portal lists composition taxpayers, Input Service Distributors, TDS deductors, and e-commerce operators collecting TCS among categories that are not required to file GSTR-1. Check the requirements for your taxpayer type before following the ordinary calendar. GST Portal GSTR-1 FAQ.
Keep the GSTIN you are filing for at hand. A business with more than one GSTIN may have different filing choices for each registration, including under QRMP.
Know what GSTR-1, GSTR-3B, and GSTR-2B do
| Form or statement | Purpose | What to do with it |
|---|---|---|
| GSTR-1 | Reports outward supplies, including applicable invoice and other prescribed transaction details. | Prepare and file it for each applicable tax period. |
| GSTR-3B | Summarizes the period’s tax liability and relevant ITC and is used in the tax-payment workflow. | Prepare, review, and file it for the period. Check the portal for the exact due date applicable to your taxpayer class and period. |
| GSTR-2B | An auto-drafted, read-only ITC statement; it is not a return to file. | Compare it with purchase records when preparing GSTR-3B, then assess eligibility and any required exclusions or reversals yourself. GST Portal GSTR-2B information. |
Reconcile records before preparing the returns
Check outward supplies for GSTR-1
Reconcile the period’s sales register with source documents. Depending on your transactions, relevant details may include customer invoices, credit and debit notes, exports, advances and adjustments, nil-rated or exempt supplies, non-GST supplies, HSN/SAC summaries, and specified e-commerce supplies. Check customer GSTINs and place-of-supply details against the underlying records. Which details apply depends on the transaction and taxpayer type; use the applicable GST rules rather than treating this checklist as classification advice. GST Portal GSTR-1 FAQ.
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Check purchases and ITC against GSTR-2B
View or download GSTR-2B and compare the listed documents with your purchase records. A credit appearing in GSTR-2B is not, by itself, proof that you may claim it: assess legal eligibility and make any required reversals or exclusions. GST Portal GSTR-2B information.
Choose monthly filing or QRMP
QRMP lets eligible regular taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a challan. Under the GST Portal’s stated eligibility, aggregate annual turnover at the PAN level must be up to ₹5 crore in the current and preceding financial years, where applicable, and the latest due GSTR-3B must have been filed. The option is associated with individual GSTINs, so registrations under the same PAN can make different choices. Check current eligibility and the portal’s election window before opting in. GST Portal QRMP FAQ.
| Consideration | Monthly filing | QRMP |
|---|---|---|
| Return cadence | File applicable GSTR-1 and GSTR-3B monthly. | File GSTR-1 and GSTR-3B quarterly; pay tax monthly through a challan. |
| Eligibility | Ordinary monthly route, subject to your taxpayer type. | Regular taxpayer meeting the portal’s turnover and latest-return conditions. |
| Invoice visibility | Monthly return reporting. | Optional Invoice Furnishing Facility (IFF) can report specified B2B invoice information in the first two months of a quarter; it does not replace the quarterly return. |
| Operational fit | More frequent return preparation; may suit businesses that want monthly reporting. | Fewer quarterly return filings, but monthly tax-payment tasks remain. |
For ordinary GSTR-1 filing, the GST Portal states the 11th of the succeeding month for monthly filers and the 13th after the quarter for quarterly filers. Its QRMP advisory says quarterly GSTR-3B is generally due on the 22nd or 24th of the succeeding month, depending on the state or union territory of the principal place of business. These are ordinary reference dates: government notifications can change them. Check the due date shown for your exact period and any current extension on the portal. GSTR-1 FAQ; QRMP advisory.
File using the GST Portal
- Sign in to the GST Portal and open the Returns Dashboard.
- Select the financial year and tax period for the GSTIN you are filing.
- Review the return tiles and due dates displayed for that period. Prepare the applicable forms using your reconciled records.
- Enter the information online, prepare it with the GST Portal’s Returns Offline Tool and upload it, or use a third-party ASP/GSP application. These are alternative preparation routes; third-party software is not mandatory. GST Portal GSTR-1 FAQ.
- Review the prepared return and preview it before submission. Correct discrepancies against source records before proceeding.
- Submit and complete the filing steps using the applicable authorized-signatory method. Save or download the filed return and retain it with your period records.
File nil returns correctly
A period with no business activity still requires a nil GSTR-1, according to the GST Portal’s GSTR-1 FAQ. For GSTR-3B, the portal’s nil filing route applies only when there were no outward supplies, no inward supplies, and no tax liability for that period. Having no sales alone does not establish that GSTR-3B is nil if you had purchases or a tax liability. GSTR-1 FAQ; Nil GSTR-3B manual.
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- Open the Returns Dashboard, choose the financial year and tax period, and select GSTR-3B.
- Choose the nil option only if the period meets all three conditions: no outward supplies, no inward supplies, and no tax liability.
- Preview the return, file it using the applicable authorized-signatory method, and download the filed return for your records.
Correct a GSTR-1 mistake or add a missed record
The GST Portal describes GSTR-1A as an optional facility to correct a mistake or add a missed record for the same tax period. It becomes available after GSTR-1 is filed or after its due date, whichever is later, and can be used before filing GSTR-3B for that period. The portal says changes flow into that period’s GSTR-3B, while the recipient’s corresponding ITC appears in the next period’s GSTR-2B. Check the live form and applicable rules for the record you need to change. GST Portal GSTR-1 FAQ.
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