Finance • 2024-02-12
How to File GST Returns: Complete Step-by-Step Guide
A simple guide to filing GSTR-1, GSTR-3B, and GSTR-9 returns on the GST portal in India.
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GST Returns Overview
Every GST-registered business must file periodic returns. The main returns are GSTR-1 (outward supplies) and GSTR-3B (summary + tax payment). Annual return GSTR-9 is filed once per year.
Types of GST Returns
| Return | Who Files | Due Date | Content |
|---|---|---|---|
| GSTR-1 | All regular taxpayers | 11th of next month (monthly) or 13th of next quarter (QRMP) | Outward sales invoices |
| GSTR-3B | All regular taxpayers | 20th of next month | Summary + tax payment |
| GSTR-4 | Composition dealers | 30th April (annual) | Quarterly summary |
| GSTR-9 | Regular taxpayers (if turnover > ₹2 cr) | 31st December | Annual reconciliation |
How to File GSTR-1
- Login to gst.gov.in → Returns Dashboard
- Select Financial Year and Return Period
- Click GSTR-1 → Prepare Online or Upload via Excel/JSON
- Add B2B invoices (customer GSTIN + invoice details)
- Add B2C invoices (grouped by state)
- Preview and submit → File with DSC or EVC
How to File GSTR-3B
- Login → Returns Dashboard → GSTR-3B
- Enter outward supplies summary (auto-populated from GSTR-1)
- Enter ITC (input tax credit) available
- System calculates tax payable after ITC set-off
- Pay tax via GST PMT-06 challan (internet banking, NEFT, UPI)
- File with DSC or EVC
Late Filing Penalties
- GSTR-1: ₹50/day (₹20/day for nil return), max ₹10,000
- GSTR-3B: ₹50/day + 18% interest on unpaid tax
- Use our GST late fee calculator to estimate penalties