Most GST compliance problems are not caused by complicated law. They are caused by ordinary businesses losing track of dates. A regular taxpayer files GSTR-1 for outward supplies and GSTR-3B for summary return and tax payment, with an annual return in GSTR-9 for those above the prescribed threshold.
Monthly or quarterly?
Taxpayers with turnover below the notified limit may opt for the quarterly filing with monthly payment scheme. It reduces the number of returns but does not remove the monthly obligation to deposit tax. Choose the option deliberately rather than by default, and revisit it each financial year.
A routine that works
Close your sales register within the first few days of the month. Reconcile purchases against GSTR-2B before claiming credit — credit not reflected by your supplier is the most common cause of notices. File GSTR-1 first so your customers see their credit, then file GSTR-3B and pay. Keep a single running sheet of what was filed, when, and the acknowledgement number.
If you have fallen behind, file the oldest period first. Late fee and interest depend on the delay for each period, and the portal will not accept later returns until earlier ones are filed.