After GST registration, you must issue GST-compliant invoices, file GSTR-1 and GSTR-3B monthly or quarterly under QRMP, pay tax by the due date, file an annual return where applicable, generate e-way bills for goods movement above the threshold, and e-invoice if turnover crosses the notified limit. Non-filing leads to late fees and possible cancellation.
Return filing
| Return | What it reports | Monthly due date |
|---|---|---|
| GSTR-1 | Outward supplies (sales) | 11th of the next month |
| GSTR-3B | Summary and tax payment | 20th of the next month |
Businesses with turnover up to Rs 5 crore can opt for QRMP, filing returns quarterly while paying tax monthly. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually.
Invoicing rules
- Tax invoices must carry GSTIN, invoice number, date, HSN or SAC, taxable value and tax breakup.
- E-invoicing (IRN generation on the Invoice Registration Portal) applies once aggregate turnover crosses the notified limit.
- Issue credit and debit notes correctly for returns and price changes.
Input tax credit discipline
Claim credit only when the supplier has reported the invoice and it appears in your GSTR-2B, you have received the goods or services, and you pay the supplier within 180 days. Reconcile monthly to avoid reversals with interest.
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Get expert help →Other obligations
- Display GSTIN and the registration certificate at the business premises.
- Generate e-way bills for movement of goods above the threshold value.
- Update changes through amendments within the prescribed time.
- Maintain books and records for the statutory period.
Consequences of non-compliance
Late returns attract late fees per day and interest on delayed tax. Continuous non-filing can lead to suspension and cancellation of registration, blocking of e-way bills, and loss of input tax credit for your customers, which damages business relationships.
Frequently asked questions
Do I have to file GST returns if there were no sales?
Yes. A registered taxpayer must file returns for every period, even with zero turnover. Nil returns can be filed quickly, including by SMS in many cases, and avoid late fees.
What is the QRMP scheme?
The Quarterly Return Monthly Payment scheme lets taxpayers with turnover up to Rs 5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a simple challan. It reduces compliance frequency for small businesses.
Who needs to generate e-invoices?
E-invoicing is mandatory for businesses whose aggregate turnover in any year exceeds the limit notified by the government. Such businesses must generate an Invoice Reference Number for B2B invoices through the Invoice Registration Portal.
Can GST registration be cancelled for not filing returns?
Yes. The officer can cancel registration if returns are not filed for the prescribed continuous period. Revocation is possible by filing pending returns and paying dues, within the time limits allowed.
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