GST Return Filing Guide for Delhi SMEs
A practical, plain-language walkthrough of GST return filing for small and medium businesses — returns, due dates, the QRMP scheme, late fees, and a filing checklist.
Written by CA Gaurav Singh, Chartered Accountant (ICAI Membership No. 539050) · Last updated: 13 July 2026
Note: This guide is general information reflecting the law for FY 2025-26 / FY 2026-27 and is not a substitute for professional advice. Verify current dates and thresholds on the GST portal before acting.
Goods and Services Tax (GST) return filing is a recurring obligation for most registered businesses in Delhi. For a small or medium enterprise (SME), the challenge is rarely the tax itself — it is keeping track of which return is due, by when, and with what data. This guide sets out the essentials in plain language.
Who must file GST returns?
Any business registered under GST must file returns for every tax period, even when there is no activity (a nil return). Registration itself is mandatory once aggregate turnover crosses Rs 40 lakh for goods or Rs 20 lakh for services in a financial year, and — regardless of turnover — for inter-state suppliers, e-commerce sellers and casual taxable persons. A registered person who stops filing does not stop being liable; the obligation continues until the registration is formally cancelled.
The GST returns an SME actually files
| Return | What it covers | Statute |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales invoices) | Section 37, CGST Act |
| GSTR-3B | Summary of supplies, input tax credit and tax payment | Section 39, CGST Act |
| GSTR-9 | Annual return (above the prescribed turnover) | Section 44, CGST Act |
| CMP-08 / GSTR-4 | Quarterly statement and annual return for composition dealers | Section 10, CGST Act |
Due dates: monthly vs the QRMP scheme
Businesses with aggregate turnover up to Rs 5 crore may opt for the Quarterly Return Monthly Payment (QRMP) scheme — filing GSTR-1 and GSTR-3B once a quarter while paying tax every month by challan (PMT-06). For most Delhi SMEs this materially reduces the compliance load.
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th of the following month.
- QRMP filers: quarterly GSTR-1 (generally by the 13th) and GSTR-3B (22nd or 24th, state-wise) after the quarter; monthly tax paid via PMT-06 by the 25th.
Late fees and interest
Filing late is expensive on two counts. Under Section 47 of the CGST Act, a late fee applies — commonly Rs 50 per day (Rs 20 per day for nil returns), split equally between CGST and SGST, subject to turnover-linked caps. On top of that, Section 50 charges interest at 18% per annum on the net tax discharged late. Delays also block e-way bill generation and later returns, so the practical cost is higher than the fee alone.
A monthly GST filing checklist
- Reconcile sales invoices with the accounting records for the period.
- Match input tax credit against GSTR-2B — claim only credit that appears there.
- Verify that reverse-charge (RCM) liabilities have been identified and paid.
- Confirm HSN/SAC codes and tax rates on outward supplies.
- File GSTR-1 first, then GSTR-3B, and pay the net tax before the due date.
- Retain the filed returns, challans and reconciliation working for the record.
Common mistakes to avoid
- Claiming input tax credit not reflected in GSTR-2B.
- Skipping nil returns for dormant periods — the obligation still runs.
- Ignoring reverse-charge on freight, legal fees and imports.
- Filing GSTR-3B before GSTR-1, creating mismatches.
- Missing the QRMP monthly tax payment while assuming quarterly means "pay later".
Frequently Asked Questions
Which GST returns must a small business file?
A regular taxpayer typically files GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment), plus the annual return GSTR-9 where the aggregate turnover exceeds the prescribed limit. Composition taxpayers file CMP-08 and GSTR-4 instead.
What is the QRMP scheme and who can use it?
The Quarterly Return Monthly Payment (QRMP) scheme lets taxpayers with aggregate turnover up to Rs 5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a challan. It reduces the compliance frequency for smaller businesses.
What are the GST return due dates?
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Under QRMP, quarterly GSTR-1 is generally due on the 13th and GSTR-3B on the 22nd or 24th (state-wise) after the quarter, with monthly tax paid via PMT-06.
What is the late fee for filing GST returns late?
Under Section 47 of the CGST Act, late filing attracts a late fee (commonly Rs 50 per day, or Rs 20 per day for nil returns, split equally between CGST and SGST), subject to turnover-linked caps. Interest under Section 50 also applies at 18% per annum on the net tax paid late.
Can a nil GST return be filed by SMS?
Yes. A nil GSTR-1 and nil GSTR-3B can be filed through SMS to the GST portal number using the registered mobile number, without logging in, which is convenient for dormant or no-transaction periods.
What happens if returns are not filed for consecutive periods?
Continued non-filing can block the generation of e-way bills, restrict filing of subsequent returns, and lead to suspension or cancellation of registration under the Act, along with recovery of tax, interest and late fees.