🌱 Udyam Desk
GST Return Filing for Small Businesses 2026: Which Form, When and How (Bengali Guide)
A complete guide to GST return filing for small businesses — GSTR-1, GSTR-3B, CMP-08, the QRMP scheme, deadline tables, the online process and the penalty calculation for late filing.
For GST-registered small businesses, the biggest monthly job is return filing — delays bring penalties, ITC blocks, even suspension of the GSTIN. The good news: there is a quarterly scheme (QRMP) for small businesses, and filing yourself on gst.gov.in costs nothing.
Which return do you need?
| Your kind of business | Return | Frequency |
|---|---|---|
| Regular, turnover under ₹5 crore | GSTR-1 + GSTR-3B | Quarterly under QRMP, otherwise monthly |
| Regular, above ₹5 crore | GSTR-1 + GSTR-3B | Monthly |
| Under the composition scheme | CMP-08 + GSTR-4 | CMP-08 quarterly, GSTR-4 annually |
GSTR-1 = what you sold (invoice details). GSTR-3B = the summary — how much tax was paid and how much ITC (input tax) you claimed. Both are mandatory, and the order is 1 first, then 3B.
Deadline table
| Return | Monthly filer | Quarterly (QRMP) |
|---|---|---|
| GSTR-1 | 11th of the following month | 13th of the month after the quarter |
| GSTR-3B | 20th of the following month | 22nd/24th of the month after the quarter |
| PMT-06 (QRMP monthly tax) | — | 25th of the following month |
| CMP-08 (composition) | — | 18th of the month after the quarter |
Official calendar: gst.gov.in → Returns.
Step-by-step online filing
- www.gst.gov.in → Login → open the Returns Dashboard
- Select the financial year and month/quarter
- Open GSTR-1, enter B2B and B2C sales by invoice number → generate summary → verify
- Open GSTR-3B — the popular method: pulling data directly from GSTR-1/2B (auto-draft)
- Verify the ITC (reconcile with GSTR-2B), pay the net tax online
- Verify with EVC (OTP) or DSC — save the ACK number PDF
If you use accounting software (Tally, Zoho, etc.), GSTR-1 can also be submitted by uploading a JSON/Excel file.
The QRMP scheme for small businesses
If your annual turnover is up to ₹5 crore, join QRMP (Quarterly Return, Monthly Payment) right on the portal:
- GSTR-1 and GSTR-3B once a quarter
- Only the estimated tax monthly via PMT-06 (in the Fixed Sum Method the system averages it for you)
- 8 small filings a year instead of 2 big ones — agent costs come down too
What happens if you are late?
- ₹50 per day late fee (25+25, total ₹20/day if there is no tax), up to a maximum of ₹5,000
- 18% annual interest on the outstanding tax
- Continuous non-filing can bring an e-invoice/ITC block and later even suspension of registration
- Returns of older periods can be filed after the deadline, but with the penalty — clear all your pending periods today
Be careful with ITC
To claim input tax (ITC), your invoice must have been reported in the supplier’s GSTR-1 (it will show in your GSTR-2B). Do not claim ITC for invoices not in 2B — you would have to pay it back later with interest. Get the supplier to upload the invoice over the phone, then file 3B.
Related guides: Udyam Registration, Udyam Benefits and Loan Subsidy and the Udyam Portal.
🪜 Step-by-step guide
- Log in at gst.gov.in
Log in to the portal with your GSTIN and password and open the Returns Dashboard.
- Select the period and open the form
Select the month/quarterly period and open the applicable form (GSTR-1 then GSTR-3B).
- Submit the sales/purchase figures
Enter invoice-wise sales in GSTR-1, and the summary and tax payment details in GSTR-3B — claim your ITC.
- Pay the tax and verify
Pay the net tax online and file with DSC/EVC — save the ACK number.
❓ Frequently asked questions
At what turnover does GST registration become mandatory?
For goods, GST registration becomes mandatory on exceeding ₹40 lakh a year, and for services ₹20 lakh. Below that, registration is optional — but the rules are different if you sell on e-commerce.
Can a small business file quarterly returns?
Yes. If your annual turnover is up to ₹5 crore, you can join the QRMP scheme and file quarterly GSTR-1 and GSTR-3B — you only have to deposit the tax monthly (PMT-06). The number of returns falls, saving a lot of hassle.
What is the penalty for filing a GST return late?
₹50 per day on a nil return (₹20 if there is no tax), up to a maximum of ₹5,000. On top of that, 18% annual interest applies separately. So put the deadlines in your calendar well in advance.