GST compliance
Most shop owners don't want to become tax experts — they want to know what's due, when, and how to stay out of trouble. This guide covers the basics of GST return filing for a small business: what GSTR-1 and GSTR-3B actually are, when they're due, and how organised billing makes the whole process less stressful.
This is general information, not tax advice. GST rules and due dates change — confirm your specific situation on the official GST portal or with your accountant.
GSTR-1 is where you report the details of your sales for the period — essentially a summary of your outward invoices. Monthly filers typically file by the 11th of the following month; businesses under the QRMP (Quarterly Return Monthly Payment) scheme file quarterly, by the 13th after the quarter ends.
GSTR-3B is a summary return covering your sales, purchases, input tax credit, and the tax you owe — and it's where you actually pay. Monthly filers typically file by the 20th of the following month. A nil return is still required even in a month with no transactions.
Filing is far less painful when every bill already has the right tax breakup, HSN/SAC details, and customer GSTIN on it. Re-checking and correcting invoices after the fact is where most small-shop filing delays come from.
StockMitra creates GST-ready bills with PDF invoices as you sell, so your sales records stay organised through the month instead of piling up before a deadline. It does not file returns for you — filing happens on the GST portal or through your accountant, using the records StockMitra has already kept clean.
Not every shop needs full GST registration, and some qualify for the simpler composition scheme instead of monthly filing. Read the registration and composition scheme guide for the current thresholds.
If you move goods above a certain value, you may need an e-way bill, and your invoices need the right HSN code for each product. Read the e-way bill and HSN code guide.
GSTR-1 reports the details of your sales (outward supplies) for the period. GSTR-3B is a summary return where you report total sales, purchases, input tax credit and tax payable, and pay any tax due. Most small businesses file both every month, or quarterly under the QRMP scheme.
GSTR-1 is generally due on the 11th of the following month for monthly filers, or the 13th after the quarter for QRMP filers. GSTR-3B is generally due on the 20th of the following month for monthly filers. Always confirm current due dates on the GST portal, since deadlines can change.
Yes. A nil return is still required for a period with no transactions. Missing a filing, even a nil one, can attract late fees.
No. StockMitra creates GST-ready bills with PDF invoices and keeps your sales records organised, which makes preparing your return easier. Filing itself happens on the GST portal or through your accountant, using the sales data StockMitra has already organised for you.
