If you’re a business owner in India, filing GST returns is a legal responsibility you must fulfill regularly. But don’t worry – it’s not as hard as it sounds.
In this blog, we’ll guide you step-by-step on how to file GST returns online — using plain and simple language.
🧾 What is a GST Return?
A GST return is a form that businesses file to report:
- Sales and purchases
- GST collected and paid
- Input Tax Credit claimed
Once filed, it helps the government track tax liability and refunds.
🔍 Types of GST Returns for Regular Taxpayers
| Return Type | Purpose | Frequency |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Monthly or Quarterly |
| GSTR-3B | Summary return of total tax payable and ITC | Monthly |
| GSTR-9 | Annual return | Yearly |
For composition dealers, CMP-08 and GSTR-4 are used instead.
🛠️ Prerequisites Before Filing
Before you begin, make sure:
- ✅ You have active GSTIN
- ✅ All invoices are prepared and updated
- ✅ You have login credentials for GST Portal (www.gst.gov.in)
- ✅ You’ve checked Input Tax Credit (ITC) using GSTR-2B
✅ Step-by-Step Guide to File GST Returns (GSTR-1 and GSTR-3B)
🔷 Step 1: Login to GST Portal
- Visit: www.gst.gov.in
- Click on “Login”
- Enter your username, password, and captcha code
🔷 Step 2: Select the Return Dashboard
- Go to ‘Services’ → ‘Returns’ → ‘Returns Dashboard’
- Select the financial year and month
🔷 Step 3: File GSTR-1 (Outward Supplies)
- Click on ‘Prepare Online’ under GSTR-1
- Add invoice-wise details of your:
- B2B sales (business-to-business)
- B2C large sales (above ₹2.5 lakh interstate)
- Credit notes, debit notes
- Save all the data
- Click on ‘Generate Summary’
- Once ready, click ‘Submit’
- After submission, click ‘File with DSC/EVC’
- Use OTP (EVC) or Digital Signature (DSC) to complete
✅ GSTR-1 is now filed!
🔷 Step 4: File GSTR-3B (Monthly Summary Return)
- Go back to Dashboard → Select GSTR-3B
- Click ‘Prepare Online’
- Fill the details like:
- Outward taxable supplies (sales)
- Inward supplies liable to reverse charge
- ITC available
- Tax payable
- Verify totals carefully
- Click ‘Save’, then ‘Submit’
- After submission, click ‘File with EVC/DSC’
- Pay tax liability (if any) using the payment gateway
✅ GSTR-3B is now filed!
🔷 Step 5: Download Acknowledgement
After successful filing:
- A confirmation message and ARN (Acknowledgement Reference Number) will appear.
- Download and keep a copy of the filed return for records.
💼 Common Mistakes to Avoid
- ❌ Not reporting all invoices
- ❌ Wrong GST rate or HSN/SAC codes
- ❌ Filing late (leads to ₹50–₹100 per day penalty)
- ❌ Claiming ineligible ITC
📅 GST Return Due Dates (2025)
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly/Quarterly | 11th of next month / 13th of next quarter |
| GSTR-3B | Monthly | 20th of next month |
| CMP-08 | Quarterly | 18th of the month after the quarter |
| GSTR-9 | Annual | 31st December of next FY |
Dates may vary based on notifications – always check the GST portal for updates.
🧾 Final Words
Filing GST returns regularly keeps your business:
- Legally compliant
- Eligible for input credit
- Safe from late fees and notices
With a bit of preparation and care, you can easily manage this process.
📞 Need Help Filing GST Returns?
If you’re facing any difficulty in filing GST returns, understanding reports, managing ITC, or using the GST portal,
feel free to contact us:
🧾 Taxeasy Solution
📍 Supaul Bazar, Biraul,
Darbhanga, Bihar – 847203
📞 Mob: 6289187606
📧 Email: jhajp96@gmail.com
