GST Return Filing (GSTR-1, GSTR-3B, GSTR-9)
1. GSTR-1 (Outward Supplies)
Purpose: Report all sales (outward supplies) made in a month.
Due Date:
- Monthly: 11th of the following month
- Quarterly (QRMP): 13th of the month following the quarter
Include:
- B2B invoices, B2C Large (> Rs.2.5L interstate), Credit/Debit Notes
- Exports & SEZ supplies, Nil-rated/Exempt/Non-GST sales
Steps:
1. Login to GST portal: [Link]
2. Go to Returns Dashboard > GSTR-1
3. Select Period and click Prepare Online
4. Enter invoice details
5. Generate Summary, Submit, and File using DSC/EVC
2. GSTR-3B (Summary Return)
Purpose: Pay tax and report summary of inward/outward supplies.
Due Date: 20th of the following month (staggered for some states)
Include:
- Outward supply summary, ITC claimed/reversed, Tax paid
Steps:
1. Login to [Link]
2. Go to Returns Dashboard > GSTR-3B
3. Select month & click Prepare Online
4. Fill in all sections (3.1, 4, 5, 6)
5. Save, Submit, and File with DSC/EVC
6. Make payment if required
3. GSTR-9 (Annual Return)
Purpose: Consolidated summary of GSTR-1 and 3B
Due Date: 31st December of the next financial year
GST Return Filing (GSTR-1, GSTR-3B, GSTR-9)
Who Should File: All regular taxpayers (except Composition, ISD, Casual/Non-residents)
Include:
- Outward/inward supplies, Tax liability vs paid, ITC availed, Amendments
Steps:
1. Login to GST portal
2. Go to Returns > Annual Return > GSTR-9
3. Select FY and click Prepare Online
4. Review/edit data, Compute Liability
5. File with DSC/EVC