How Small Shop Owners Can File GST Returns Without an Accountant

For many small shopkeepers, GST filing is the hardest part of the month. Sales may be good and the shelves well stocked, but when the return is due, many owners end up paying someone else to file it.

If your business is simple, with a single shop, mostly local sales and a regular set of suppliers, you can often file your own returns. The GST portal is more usable than it used to be, much of the data now fills in automatically, and the steps are the same every month. Once you’ve done it two or three times with care, it becomes routine.

This guide explains which returns apply to you, what you need before you start, how to file them, and when it’s still wise to get professional help.

Please note: GST rules and portal screens change from time to time. This is general guidance as of late 2026 and is not legal or tax advice.

Is self-filing right for you?

Filing your own returns works well if:

• you have one GSTIN and one place of business;
• most of your sales are to local customers (B2C), with a few business customers;
• you buy from regular suppliers who file their own returns on time;
• you keep basic sales and purchase records, whether in a billing app, a spreadsheet or a register.

It makes sense to involve a tax professional if you make many inter-state sales, import or export goods, sell through online marketplaces that collect tax at source (TCS), receive notices from the GST department, or are unsure about the tax rate or HSN code for your products. You can also file yourself every month and simply consult a professional now and then.

Step 1: Know which returns you have to file

Most small business owners fall into one of these three groups. Find yours first, because everything else depends on it.

Your situation	Returns you file	How often
Regular taxpayer, monthly	GSTR-1 (sales) and GSTR-3B (summary and tax payment)	Monthly
Regular taxpayer under QRMP (turnover up to ₹5 crore)	GSTR-1 and GSTR-3B quarterly; tax paid monthly through challan PMT-06	Quarterly returns, monthly payment
Composition scheme (turnover below ₹1.5 crore in most states)	CMP-08 (quarterly statement and payment) and GSTR-4 (annual return)	Quarterly and annually

QRMP stands for Quarterly Return Monthly Payment. It suits small businesses well because you file GSTR-1 and GSTR-3B only four times a year. You still have to pay tax every month, except for the last month of each quarter, when you pay with GSTR-3B.

Composition scheme traders pay tax at a low fixed rate on turnover and can’t claim input tax credit or collect GST from customers on their bills. Their filing is the simplest of all.

You can see which scheme you’re registered under by logging in to the GST portal and checking your profile.

Step 2: Get these things ready before you log in

Keep a small folder, physical or on your phone, for each month or quarter. Before you file, you’ll need:

• your GSTIN, username and password for the GST portal (gst.gov.in);
• your registered mobile number, because you’ll file using an OTP (EVC). Some businesses must use a digital signature, but most small proprietors can use EVC;
• your sales records for the period: total sales, plus separate details of each invoice to registered businesses (B2B) with their GSTINs;
• your purchase invoices, to compare with what your suppliers have reported;
• your bank details or UPI/net banking access to pay any tax due.

A simple billing app or spreadsheet that totals your sales by tax rate will make filing much quicker. Many free and low-cost billing apps can also produce a GSTR-1 summary.

Step 3: File GSTR-1 (your sales return)

GSTR-1 tells the government what you sold. Your business customers use this information to claim their input tax credit, so it’s important to get B2B invoices right.

• Log in to the GST portal and go to Services > Returns > Returns Dashboard.
• Select the financial year and the month or quarter, then open GSTR-1.
• B2B invoices: enter every invoice issued to a registered buyer, with their GSTIN, the invoice number, date, value and tax amount.
• B2C sales: for most small shops, enter total local sales to the public, grouped by tax rate. You do not have to list individual bills.
• HSN summary: the goods you supplied, grouped by HSN code.
• Document summary: the range of invoice numbers you used during the period.
• Check the summary, click Submit, then File with EVC using the OTP sent to your mobile.

If you’re under QRMP, you can use the Invoice Furnishing Facility (IFF) in the first two months of a quarter to upload B2B invoices early, so your business customers can claim credit sooner. It’s optional.

Step 4: File GSTR-3B (your summary and tax payment)

GSTR-3B is where you report your total sales and purchases, claim input tax credit and pay the tax.

• From the Returns Dashboard, open GSTR-3B for the same period.
• Your sales figures are auto-filled from the GSTR-1 you just filed. Check that they match your records.
• For input tax credit (ITC), the portal fills in figures from GSTR-2B, a statement based on what your suppliers have reported. Open GSTR-2B and compare it with your purchase invoices. If a supplier hasn’t reported an invoice, you generally can’t claim that credit yet, so follow up with them.
• Review the amounts. The portal calculates how much tax you owe after deducting ITC.
• If there’s tax to pay, create a challan and pay through net banking, UPI or other available modes. The money goes into your electronic cash ledger.
• Go back to GSTR-3B, use the cash and credit ledgers to pay off the liability, then File with EVC.

Under QRMP, for the first two months of a quarter, you pay tax through PMT-06. You can either pay a fixed amount the portal suggests based on past returns, or work out your actual tax for the month and pay that. Then, at the end of the quarter, you file one GSTR-3B for all three months.

Step 5: Filing a nil return

If you had no sales, no purchases and no tax to pay in a period, you still have to file. A nil return is quick: you can file it on the portal in a few clicks, or by SMS from your registered mobile number. The portal explains the SMS format.

Don’t skip nil returns. Late fees apply to them too.

If you’re under the composition scheme

Composition traders have a simpler routine:

• CMP-08: a short quarterly statement where you report your turnover and pay the fixed tax. It’s due by the 18th of the month after each quarter.
• GSTR-4: an annual return, due by 30 April after the financial year ends.

You don’t file GSTR-1 or monthly GSTR-3B. You also can’t charge GST to customers or claim input tax credit, so your bills should say “composition taxable person”.

Key due dates

Return	Who	Due date
GSTR-1 (monthly)	Monthly filers	11th of next month
GSTR-1 (quarterly)	QRMP	13th of month after the quarter
IFF (optional)	QRMP	13th of next month (first two months of quarter)
PMT-06	QRMP	25th of next month (first two months of quarter)
GSTR-3B (monthly)	Monthly filers	20th of next month
GSTR-3B (quarterly)	QRMP	22nd or 24th of month after the quarter, depending on your state (Assam and the other north-eastern states: 24th)
CMP-08	Composition	18th of month after the quarter
GSTR-4	Composition	30 April after the financial year

Due dates are sometimes extended by government notification. Check the portal before each deadline.

What happens if you file late

Late filing costs money, and the costs add up quickly.

• Late fee: ₹50 per day for GSTR-1 or GSTR-3B (₹25 CGST plus ₹25 SGST), or ₹20 per day for a nil return. For businesses with turnover up to ₹1.5 crore, the late fee for a non-nil return is capped at ₹2,000 per return, and for a nil return at ₹500.
• Interest: if you pay tax late, interest is charged at 18% per year on the unpaid amount.
• Three-year limit: since October 2025, the GST portal no longer accepts returns filed more than three years after their due date. Old pending returns can be permanently barred, which can cause serious problems with your registration.

There’s also a practical cost. If you don’t file GSTR-1 on time, your business customers can’t claim credit for what they bought from you, and they may stop buying from you.

A simple monthly routine

Good GST filing is more about habit than skill. A simple routine like this keeps everything on track:

• Every day: record every bill, whether in billing software, a duplicate bill book or a spreadsheet.
• First week of the month: total last month’s sales by tax rate and make sure you have collected all your purchase invoices.
• By the 10th: file GSTR-1 (or, under QRMP, upload B2B invoices through IFF if you have any).
• Around the 15th: match your purchases against GSTR-2B and follow up with any supplier who hasn’t reported your invoices.
• By the 20th: pay tax and file GSTR-3B (or pay through PMT-06 by the 25th under QRMP).
• Keep records: download the filed returns and payment receipts as PDFs and save them in a folder for each year.

Filing a few days before the deadline also avoids the slow portal in the final hours.

Common mistakes to avoid

Claiming credit that isn’t in GSTR-2B. If your supplier hasn’t reported an invoice, claiming credit for it can lead to a notice later. Match your bills with GSTR-2B every month.

Mixing up B2B and B2C sales. If a business customer gave you a GSTIN, the sale must go under B2B with the correct GSTIN. Otherwise they lose their credit.

Wrong tax rates or HSN codes. Rates changed for many goods in recent years. If you’re unsure about the rate for an item, check the CBIC rate notifications or ask a professional once and note it down.

Forgetting nil returns. No business in a month still means a return is due.

Not saving acknowledgements. Always download and keep the ARN (acknowledgement) after filing.

When to call a professional

Even if you file yourself, get help if:

• you receive a notice or message from the GST department;
• your turnover is approaching the limits for QRMP or the composition scheme;
• you want to switch schemes, cancel registration or deal with old pending returns;
• you need to file the annual return (GSTR-9), if it applies to you;
• your figures don’t reconcile and you can’t find why.

Paying for advice when something goes wrong is far cheaper than ignoring the problem.

Conclusion

For a small shop with simple sales and purchases, filing GST returns yourself is entirely possible. Find out whether you’re a monthly filer, under QRMP or under the composition scheme. Keep clean sales and purchase records, match your purchases with GSTR-2B, file GSTR-1 before GSTR-3B, and never skip a nil return. After a few months, it becomes a routine half-hour task, and you’ll understand your own business numbers much better.

Disclaimer: this article gives a general overview of filing GST returns in India and is not tax or legal advice. GST laws, forms and due dates change through government notifications, so please check the details on the GST portal before you file.