GST returns, e-invoicing and e-way bills
The filing cadence, the QRMP option, and the e-invoice and e-way-bill rules
A regular GST-registered business files outward supplies in GSTR-1 and a summary-and-payment return in GSTR-3B, plus an annual return (GSTR-9) once turnover crosses the threshold for it. Small businesses with turnover up to Rs 5 crore can use the QRMP scheme, filing GSTR-1 and GSTR-3B quarterly while paying tax monthly, which cuts the filing load. Two further rules catch larger or goods-moving businesses: e-invoicing (generating an invoice reference number) is mandatory above a turnover threshold, and an e-way bill is required to move goods worth more than Rs 50,000.
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Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →
The returns and the cadence
GSTR-1 reports your outward supplies (what feeds your customers' input credit), and GSTR-3B is the summary return where you pay the net tax. By default these are monthly. The QRMP scheme lets a business with turnover up to Rs 5 crore file both quarterly while paying tax monthly through a simple challan, a meaningful reduction in filing for small businesses. An annual return, GSTR-9, is required once turnover crosses the prescribed threshold. Composition dealers file the simpler quarterly CMP-08 and annual GSTR-4 instead.
e-Invoicing
Businesses above a turnover threshold must generate e-invoices for business-to-business supplies, that is, report each invoice to the government portal and obtain an invoice reference number (IRN) and QR code before issuing it. The threshold has been progressively lowered, so more mid-size businesses are now covered. If e-invoicing applies to you, an invoice without a valid IRN is not a valid tax invoice, and your customer's input credit can be jeopardised.
warningIf e-invoicing applies to your turnover, issuing a B2B invoice without a valid IRN can invalidate it and block your customer's input credit. Check whether the current threshold catches you.
e-Way bills for moving goods
When goods worth more than Rs 50,000 are moved (inter-state, and intra-state per state rules), an e-way bill must be generated on the portal, carrying the consignment, value and transport details. It is the document that legitimises goods in transit, and goods moving without a required e-way bill can be detained and penalised. Service businesses that do not move goods generally do not need e-way bills, this is primarily a goods-movement control.
tipIf you move stock, samples or goods between locations, build e-way-bill generation into your dispatch routine. A missing e-way bill on a checked consignment is an avoidable penalty.
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Calculators
Source / notes
- CGST Act 2017 ss.37-39 (GSTR-1, GSTR-3B and returns) + s.44 (annual return)
- CGST Rules (e-invoicing / IRN requirement above turnover threshold)
- CGST Rules r.138 (e-way bill for goods over Rs 50,000)
Frequently asked questions
Which GST returns do I have to file?+
A regular dealer files GSTR-1 (outward supplies) and GSTR-3B (summary and payment), plus the annual GSTR-9 once turnover crosses its threshold. By default these are monthly, but small businesses (turnover up to Rs 5 crore) can opt for QRMP and file quarterly while paying monthly. Composition dealers file CMP-08 quarterly and GSTR-4 annually.
What is the QRMP scheme?+
Quarterly Return, Monthly Payment. A business with turnover up to Rs 5 crore can file GSTR-1 and GSTR-3B once a quarter instead of monthly, while still paying the tax monthly through a simple challan. It cuts the filing burden substantially for small businesses without delaying the tax payment.
When do I need an e-way bill?+
When goods worth more than Rs 50,000 are moved. You generate it on the portal with the consignment, value and transport details before the goods move. Goods in transit without a required e-way bill can be detained and penalised. Service businesses that do not move goods generally do not need one.
Does e-invoicing apply to my business?+
It applies to businesses above a turnover threshold (progressively lowered over time) for their business-to-business supplies: you must report each invoice to the portal and obtain an IRN and QR code before issuing it. If it applies to you, a B2B invoice without a valid IRN is not valid and can block your customer's credit, so confirm the current threshold.
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