₹1 Lakh Store — 90-Day D2C Playbook for Indian Founders

Finance

GST Filing SOP

Stay compliant with India's GST requirements — file your returns on time, avoid penalties, and maintain clean books. Late filing costs ₹200/day plus interest on unpaid tax.

Monthly/Quarterly FilingGSTR-3B Required₹500-2000 Penalty/Late₹200 Late Fee/Day

Monthly

Filing

GSTR-3B due by 20th

GSTR-3B

Required

Summary return, must file

₹500-2000

Penalty/Late

Late filing penalty amount

₹200/day

Late Fee

Per day until filed

GST Return Types

Return	Frequency	Due Date	What It Covers
GSTR-3B	Monthly (or quarterly for QRMP scheme)	20th of next month	Summary of all outward supplies, input tax credit, tax liability, and payments
GSTR-1	Monthly (or quarterly)	11th of next month	Details of all outward supplies — B2B invoices, B2C sales, credit notes, exports
GSTR-9	Annual	December 31 of next fiscal year	Annual return consolidating all monthly/quarterly returns filed during the year

Monthly Filing Workflow

Collect Sales Data

Export all invoices from Shopify/accounting tool

Reconcile Purchases

Match purchase registers with supplier GSTR-2A/2B

File GSTR-1

Upload outward supply details by 11th

File GSTR-3B

Submit summary return and pay tax by 20th

Pay Tax Due

Pay via cash ledger if ITC is insufficient

File Annual Return

GSTR-9 by December 31 of next year

GST Filing Checklist

Voluntary registration is recommended for D2C brands from day one

Set calendar reminders for GSTR-1 (11th) and GSTR-3B (20th) due dates

Late fee is ₹200/day — set multiple reminders

Reconcile purchase ITC with GSTR-2A/2B before filing GSTR-3B

Claim only what's available in 2B to avoid interest and notices

Maintain separate books for inter-state (IGST) and intra-state (CGST+SGST) sales

Incorrect classification leads to penalties

Use accounting software (Zoho Books, Tally) to auto-generate GST reports

Manual GST computation is error-prone and time-consuming

Keep all invoices and records for 6 years as required by law

Digital copies are acceptable — organize by month and category

Return

Frequency

Due Date

What It Covers

GSTR-3B

Monthly (or quarterly for QRMP scheme)

20th of next month

Summary of all outward supplies, input tax credit, tax liability, and payments

GSTR-1

Monthly (or quarterly)

11th of next month

Details of all outward supplies — B2B invoices, B2C sales, credit notes, exports

GSTR-9

Annual

December 31 of next fiscal year

Annual return consolidating all monthly/quarterly returns filed during the year