GST filing FAQ - quick answers for online sellers

Is GSTR-1 filed monthly or quarterly?

Both exist. Monthly is the default; sellers with previous-FY turnover up to ₹5 Cr can opt for quarterly filing under the QRMP scheme.

When is GSTR-1 due?

Monthly filers: the 11th of the next month. Quarterly (QRMP) filers: the 13th of the month after the quarter ends.

When is GSTR-3B due?

Monthly filers: the 20th of the next month. Quarterly filers: the 22nd (southern & western states) or 24th (northern & eastern states) of the month after the quarter.

Do I have to file GSTR-8 as a seller?

No. GSTR-8 is filed by the marketplace (Amazon, Flipkart, Meesho) to report the TCS it collected from you. You just claim the resulting TCS credit.

Is GST registration mandatory to sell on Amazon, Flipkart or Meesho?

For goods on these TCS-collecting marketplaces - effectively yes, regardless of turnover. A narrow exception since 1 October 2023 covers small sellers making only intra-state supplies.

I had zero sales this month. Do I still file?

Yes - file a NIL return. Registration makes filing compulsory every period, and skipping one attracts late fees that grow daily.

Can I get the TCS deducted by marketplaces back?

Yes. Accept the TCS credit on the GST portal (TDS/TCS credit received statement) and it offsets the tax you pay in GSTR-3B - it's your money, not an extra cost.

What happens if I miss a GST deadline?

A late fee per day of delay plus 18% p.a. interest on unpaid tax. An unfiled GSTR-1 also blocks your B2B buyers' input tax credit, which strains business relationships fast.

Can I change from monthly to quarterly filing?

Yes, if previous-FY turnover is up to ₹5 Cr - on the GST portal under Services → Returns → Opt-in for Quarterly Return, within the opt-in window. Step-by-step here.

Which return do I actually pay tax in?

GSTR-3B. GSTR-1 reports your sales; GSTR-3B is where liability is computed after input tax credit and paid.