GST return filing is mandatory for every registered taxpayer. This guide covers GSTR-1, GSTR-3B, and annual return filing process in detail.
GST Return Types
GSTR-1 reports outward supplies (sales). GSTR-3B is a summary return with tax payment. GSTR-4 is for composition scheme taxpayers. Each return has specific due dates and filing requirements.
GSTR-1 Filing Process
GSTR-1 captures all B2B and B2C sales. Navigate to gst.gov.in, go to Returns Dashboard, select the filing period, and click Prepare Online. Review auto-populated data from e-invoice portal if applicable.
Add any missing invoices manually. Verify HSN codes, GSTIN, and amounts. Preview and submit using DSC or EVC. Receive Acknowledgment Number (ARN) upon successful filing.
GSTR-3B Filing
GSTR-3B requires declaring summary of outward supplies, input tax credit, and tax liability. Calculate tax payable after deducting input tax credit. Pay tax before filing to avoid interest on shortfall.
Use the offline utility or file directly on the portal. The portal auto-calculates interest if tax paid is less than liability. Late filing attracts Rs. 50 per day penalty (Rs. 20 for nil returns).
Due Dates
GSTR-1 due date is 10th of next month for monthly filers. Quarterly GSTR-1 due date is 13th of next month. GSTR-3B due dates are 20th (monthly) and 22nd/24th (quarterly) depending on turnover.
Annual Return
GSTR-9 is annual return due by December 31st. Turnover above Rs. 5 crores requires GSTR-9C (reconciliation statement). Ensure ITC claimed matches with suppliers' GSTR-2A data to avoid discrepancies.
