GST Registration, Return Filing and Payment Procedure in India
GST compliance broadly involves three connected processes: obtaining GST registration where required, furnishing the applicable GST returns, and discharging tax and other liabilities through the electronic ledgers on the official GST portal.
Open Official GST PortalGST Registration Procedure
GST registration is governed principally by Sections 22 to 30 of the Central Goods and Services Tax Act, 2017 and the corresponding registration rules. Liability to register depends on aggregate turnover, the nature and location of supplies, compulsory-registration provisions and applicable exemptions.
- Check whether registration is required. Examine the turnover threshold, compulsory-registration provisions, exemptions and the nature of supplies before applying.
- Apply online in FORM GST REG-01. Use the official GST portal and complete the registration application with PAN, contact and business details.
- Verify the applicant. Complete the OTP, Aadhaar authentication, biometric or document-verification process shown by the portal, as applicable.
- Submit supporting documents. Upload constitution documents, principal-place-of-business proof, stakeholder details, authorisation and other documents required for the particular applicant.
- Track the application. After successful submission, use the Application Reference Number to monitor the registration status.
- GSTIN on approval. A successful registration results in allotment of a 15-character PAN-based Goods and Services Tax Identification Number for the relevant State or Union Territory.
A person having business establishments in more than one State or Union Territory normally requires a separate GST registration in each State/UT from where taxable supplies are made, subject to the Act and Rules.
GST Return Filing Procedure
GST returns are filed electronically on the common portal. The exact return depends on the taxpayer category, turnover, registration type and filing frequency. The older concept of separate generic "return for supplies, purchases, monthly return and annual return" does not describe the current return system accurately.
GSTR-1 - Outward Supplies
FORM GSTR-1 is used by regular taxpayers to furnish details of outward supplies. Filing may be monthly or quarterly where the taxpayer is eligible for and has opted into the Quarterly Return Monthly Payment (QRMP) scheme.
GSTR-3B - Summary Return and Tax Payment
FORM GSTR-3B is the summary return used by normal and casual taxpayers to declare GST liabilities and discharge the amount payable. The GST portal states that monthly filers generally file GSTR-3B by the 20th day of the following month, while quarterly filers under QRMP generally have State/UT-wise due dates on the 22nd or 24th day of the month following the quarter, subject to notifications and extensions.
QRMP Scheme
The QRMP scheme is available, subject to prescribed conditions, to taxpayers liable to file GSTR-1 and GSTR-3B whose aggregate annual turnover is up to ₹5 crore. Under the scheme, GSTR-1 and GSTR-3B are filed quarterly while tax for the first two months of the quarter is generally paid monthly through FORM GST PMT-06.
| Compliance | Normal monthly filer | QRMP taxpayer |
|---|---|---|
| GSTR-1 | Monthly | Quarterly, with Invoice Furnishing Facility available for specified B2B invoices in the first two months where used |
| GSTR-3B | Monthly | Quarterly |
| Tax payment | Generally with monthly GSTR-3B | Monthly payment for first two months through PMT-06, followed by quarterly GSTR-3B |
Other forms apply to composition taxpayers, non-resident taxable persons, Input Service Distributors, TDS/TCS registrants and other special categories. Due dates can be extended by notification, so the portal dashboard and current notifications should always be checked.
GST Payment Procedure
GST payments are made electronically through the common portal. Section 49 of the CGST Act provides for electronic cash and credit ledgers, while Rule 87 governs deposits into the electronic cash ledger. A taxpayer generates a challan in FORM GST PMT-06 for cash deposits.
- Create a challan. Log in to the GST portal and use Services → Payments → Create Challan, or use the pre-login challan facility where applicable.
- Enter liability heads and amount. Allocate the deposit under CGST, SGST/UTGST, IGST and Cess and under tax, interest, penalty, fee or other amount, as applicable.
- Select a payment mode. Choose e-payment, over-the-counter or NEFT/RTGS. Net banking is available through authorised banks; card and BHIM UPI options may be available where enabled.
- Generate FORM GST PMT-06. The challan receives a Common Portal Identification Number (CPIN), normally valid for 15 days.
- Complete payment. Pay through the selected channel within the validity period.
- Verify cash-ledger credit. After successful bank confirmation and generation of CIN, the deposit is reflected in the electronic cash ledger.
Electronic Cash Ledger and Electronic Credit Ledger
The electronic cash ledger records amounts deposited by the taxpayer and is used for payment of tax, interest, penalty, fee and other prescribed amounts. The electronic credit ledger records eligible input tax credit and can be utilised only in accordance with the statutory ITC utilisation rules.
GST Rates as on 1 September 2026
Following the rate rationalisation implemented from 22 September 2025, the broad GST structure is centred on a 5% merit rate and an 18% standard rate, along with a 40% special de-merit rate for specified supplies. The current notified goods schedules also provide special rates such as 0.25%, 1.5%, 3% and 28% for specified goods. Nil or exempt treatment continues where specifically notified.
Nil / Exempt 0.25% 1.5% 3% 5% 18% 28% 40%
The correct GST rate depends on the precise HSN/SAC classification, description, conditions, exemption entries and notification in force on the date of supply. Always verify the applicable rate notification rather than relying only on a general slab list.