GST return filing guide for online sellers
Returns are where compliance is won or lost. Here's what online sellers file, when, and how to keep it clean.
Once you're GST-registered, you file returns regularly even in months with no sales. The two core returns for most sellers are GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment).
The main returns
| Return | Covers | Frequency |
|---|---|---|
| GSTR-1 | Outward supplies (sales) | Monthly or QRMP quarterly |
| GSTR-3B | Summary + tax payment | Monthly or quarterly |
| GSTR-9 | Annual return | Yearly (above threshold) |
Monthly vs QRMP
Smaller sellers (turnover up to ₹5 crore) can opt for the QRMP scheme — file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Larger sellers file monthly. See GSTR-1 vs GSTR-3B for the distinction.
Reconcile before you file
- Match GSTR-1 to your invoices and marketplace sales reports.
- Match input credit in GSTR-3B to your GSTR-2B.
- Account for marketplace TCS and 194-O TDS.
- Reconcile each marketplace's MTR report — see our MTR guide.
Multi-state filing
Each GSTIN files its own returns. If you hold registrations in several states, you file in each — a good reason not to over-register before you need to.
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Which GST returns do online sellers file?
Most file GSTR-1 (sales) and GSTR-3B (summary and payment), plus the annual GSTR-9 above the threshold.
Do I file returns with no sales?
Yes. Nil returns are still required for every active GSTIN to avoid late fees.
Can I file quarterly?
Yes, smaller sellers can opt for the QRMP scheme — quarterly returns with monthly tax payment.
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