If you’re new to the Goods and Services Tax (GST) system in India and unsure how to file your returns, this guide is for you. GST return filing is a mandatory compliance task for all registered businesses under the GST regime. Let’s break it down for beginners.
📌 What is a GST Return?
A GST return is a document that a registered dealer needs to file with the tax authorities containing details of:
- Sales (Outward Supplies)
- Purchases (Inward Supplies)
- Tax collected and paid
- Input Tax Credit (ITC) claimed
📝 Types of GST Returns for Regular Taxpayers
- GSTR-1: Details of outward supplies (sales)
- GSTR-3B: Summary return with tax liability and ITC
- GSTR-9: Annual return
📅 GSTR-3B Due Date: 20th of the following month
📅 GSTR-9 Due Date: 31st December of the next financial year
🛠️ Step-by-Step: How to File GSTR-3B
Step 1: Login to the GST Portal
Go to https://www.gst.gov.in and log in using your GSTIN, username, and password.
Step 2: Navigate to GSTR-3B
Dashboard → Returns → File Returns → Select Month → Click “Prepare Online” under GSTR-3B.
Step 3: Fill in the Return Sections
- 3.1 – Outward Supplies: Enter taxable sales, exempted/nil-rated supplies, and tax amounts.
- 3.2 – Interstate Supplies: Declare sales to unregistered persons across state lines.
- 4 – Eligible ITC: Enter purchase tax credit you’re eligible for.
- 5 – Exempt, Nil & Non-GST Supplies: Provide relevant inward supply info.
- 6 – Payment of Tax: Confirm tax payable and offset using ITC or cash.
Step 4: Preview and Submit
Click “Preview Draft GSTR-3B” to check for errors. After reviewing, hit “Submit”.
Step 5: Pay Taxes and File
- Click “Proceed to Payment”.
- Offset your liabilities using available ITC.
- If required, pay the balance using challan (PMT-06).
- Finally, click “File GSTR-3B with DSC/EVC”.
📤 How to File GSTR-1
- Login and go to GSTR-1 return page.
- Enter invoice-wise sales data (B2B, B2C large, B2C small, exports).
- Use Excel tools or JSON upload for bulk data.
- Save, preview, and submit after verifying data.
- File with DSC or EVC.
📎 Documents Needed for Filing
- GSTIN login credentials
- Sales & purchase invoices
- Bank statements
- Tax payment challans (if any)
⚠️ Penalties for Late Filing
- Late fee: ₹50 per day (₹25 CGST + ₹25 SGST)
- Nil return late fee: ₹20 per day (₹10 + ₹10)
- Interest: 18% per annum on tax payable
✅ Best Practices for GST Return Filing
- Reconcile GSTR-2B with your purchase register monthly
- Maintain accurate invoice data
- File on time to avoid penalties
- Use accounting software that supports GST compliance
🎯 Conclusion
GST return filing may seem complex at first, but with practice and attention to detail, it becomes routine. As a fresher, make it a habit to file on time, reconcile data regularly, and stay updated with GST notifications from the government.
Looking for expert assistance? Contact professionals or use GST-ready software to simplify your filing process.
