How to File GST Returns: GSTR-1 and GSTR-3B

Filing GST returns is an essential compliance requirement for businesses registered under the Goods and Services Tax (GST) regime in India. Every registered taxpayer must file periodic returns to report their sales, purchases, input tax credit (ITC), and tax liabilities. Among the various GST returns, GSTR-1 and GSTR-3B are two of the most crucial filings.  If you’re wondering how to file GST returns, understanding GSTR-1 and GSTR-3B is essential.

This guide covers everything you need to know about how to file GSTR-1 and GSTR-3B, their due dates, how to check status, and how to download returns.

Types of GST Returns

There are 13 types of GST returns, each serving a specific purpose based on the nature of business activities, tax liabilities, and compliance requirements. However, taxpayers are not required to file all of them; they only need to submit the returns applicable to their business type and category. Some are meant for regular taxpayers, while others apply to specific categories like composition dealers, e-commerce operators, and non-resident taxpayers.

Among these, GSTR-1 and GSTR-3B are the most commonly filed returns. GSTR-1 is used to report outward supplies (sales), while GSTR-3B is a monthly summary return for tax payments and input tax credit claims. Filing these returns on time is crucial to maintaining GST compliance and avoiding penalties.

What is GSTR-1?

GSTR-1 is a GST return that taxpayers must file to report details of their outward supplies (sales) of goods and services. It includes invoice-wise sales data, helping the government track tax liabilities and enabling buyers to claim Input Tax Credit (ITC).

Who Should File GSTR-1?

All registered GST taxpayers, except composition scheme dealers and a few exempt categories, must file GSTR-1. The frequency of filing depends on turnover:

• Businesses with annual turnover above ₹5 crores must file it monthly.
• Businesses with turnover up to ₹5 crores can choose to file quarterly under the QRMP scheme.

Due Date for GSTR-1

• Monthly filers: 11th of the following month
• Quarterly filers: 13th of the month following the quarter

What is GSTR-3B?

GSTR-3B serves as a monthly summary return where businesses report their total sales, input tax credit (ITC), and tax payments. Unlike GSTR-1, it does not require invoice-wise details but provides a consolidated summary of transactions. Businesses use this return to calculate their net tax liability and ensure timely tax payments.

Who Should File GSTR-3B?

All regular GST-registered taxpayers must file GSTR-3B, regardless of their turnover. However, businesses under the composition scheme and a few exempt categories do not need to file it.

Due Date for GSTR-3B

• Businesses with turnover above ₹5 crores must file it monthly by the 20th of the following month.
• Businesses with turnover up to ₹5 crores (under the QRMP scheme) must file it quarterly by the 22nd or 24th of the following month, depending on the state.

Filing GSTR-3B on time ensures compliance, prevents penalties, and helps businesses claim ITC without issues.

Difference Between GSTR-1 and GSTR-3B

GSTR-1 and GSTR-3B are two of the most commonly filed GST returns, but they serve different purposes. GSTR-1 focuses on reporting outward supplies (sales) in detail, while GSTR-3B is a summary return that includes total sales, tax payable, ITC, and tax paid.

Below are the key differences between GSTR-1 and GSTR-3B:

Sr. No.	Aspect	GSTR-1	GSTR-3B
1	Purpose	Reports outward supplies (sales) made during the tax period.	Summarizes total sales, tax liability, and input tax credit (ITC).
2	Type of Return	Detailed return with invoice-wise reporting.	Summary return without invoice-wise details.
3	Who Needs to File?	All registered businesses except composition taxpayers.	All regular GST taxpayers, including those with no transactions (Nil return).
4	Filing Frequency	Monthly or quarterly (under QRMP scheme).	Monthly for all regular taxpayers.
5	Due Date	11th of the next month (monthly) or 13th of the next month after the quarter (quarterly).	20th of the next month for monthly filers; 22nd or 24th for QRMP filers.
6	Includes Input Tax Credit (ITC)?	No	Yes
7	Impact on ITC Claims	Affects the buyer’s ability to claim ITC, as ITC depends on GSTR-1 data.	Doesn't impact ITC directly but must match GSTR-2B for accuracy.

How to File GST Returns Online (GSTR-1 & GSTR-3B)

You can file GSTR-1 and GSTR-3B online through the GST portal. The portal allows businesses to report outward supplies (sales) in GSTR-1 and declare tax liabilities and input tax credit (ITC) in GSTR-3B.

To file GST returns, businesses need a valid GSTIN. If you haven’t registered yet, visit our GST registration services to complete the process.

How to File GSTR-1 Online

You can file GSTR-1 on the GST portal by following these steps:

1. Log in to the GST Portal

1. Visit the GST portal
2. Click on ‘Login’ and enter your credentials.

2. Navigate to the GSTR-1 Form

1. Once logged in, go to the ‘Returns Dashboard’ under the Services tab.
2. Select the financial year and tax period for which you want to file GSTR-1.
3. Click on ‘Prepare Online’ under GSTR-1.

3. Enter Invoice Details

1. The GSTR-1 form consists of different sections to enter sales details:

   1. B2B (Business-to-Business) Invoices – Enter invoice details for sales made to registered businesses.
   2. B2C (Business-to-Consumer) Large Invoices – Enter sales made to unregistered customers above ₹2.5 lakh.
   3. B2C Small Invoices – Report small sales to unregistered customers in a consolidated manner.
   4. Exports and SEZ Supplies – Enter export transactions and sales to SEZ units.
   5. Credit/Debit Notes – Report any changes made to previously issued invoices.

2. You can either manually enter details or upload invoices using an Excel file or JSON format.

4. Save and Review the Data

1. After entering the invoice details, click ‘Save’ to store the information.
2. Review all the details carefully to avoid errors or mismatches.

5. Generate Summary and Verify Details

1. Click on ‘Generate GSTR-1 Summary’ to get an overview of the return.
2. Verify that the total sales, tax collected, and invoice details are correct.

6. Submit the GSTR-1 Return

1. After verifying the details, click on ‘Submit’ to freeze the data.
2. Once submitted, the status of GSTR-1 will change to ‘Submitted’.

7. File GSTR-1 Using DSC or EVC

1. Click on ‘File GSTR-1’ and choose the authentication method:
   • Digital Signature Certificate (DSC) – Required for companies and LLPs.
   • Electronic Verification Code (EVC) – OTP-based authentication for other taxpayers.
2. After successful authentication, the return will be filed, and you will receive a confirmation message and ARN (Acknowledgment Reference Number).

How to File GSTR-3B Online

You can file GSTR-3B on the GST portal by following these steps:

1. Log in to the GST Portal

1. Visit the GST portal.
2. Click on ‘Login’ and enter your username and password.

2. Navigate to the GSTR-3B Form

1. Once logged in, go to the ‘Returns Dashboard’ under the Services tab.
2. Select the financial year and tax period for which you want to file GSTR-3B.
3. Click on ‘Prepare Online’ under GSTR-3B.

3. Enter Tax Details

1. The GSTR-3B form consists of different sections where you need to enter:

   • Outward Supplies and Tax Liability – Report total sales, taxable value, and GST payable.
   • Input Tax Credit (ITC) Claimed – Enter ITC details from purchases and imports.
   • Exempt, Nil-rated, and Non-GST Supplies – Report sales that are not subject to GST.
   • TDS/TCS Credit (if applicable) – Enter any tax deducted or collected at source.

2. Ensure that all figures match your accounting records and GSTR-2B (auto-populated ITC statement).

4. Save and Review the Data

1. After entering details, click ‘Save’ to store the information.
2. Review all figures carefully to avoid mismatches or errors.

5. Generate Summary and Verify Details

1. Click on ‘Generate GSTR-3B Summary’ to view a consolidated preview of your return.
2. Verify that your sales, ITC, and tax liability details are correct.

6. Make Tax Payment (If Applicable)

1. If you have a tax liability, go to ‘Payment of Tax’ and check the available balance in your Electronic Cash and Credit Ledger.
2. If the balance is insufficient, click ‘Create Challan’ and pay the remaining amount through:
   • Net Banking
   • Credit/Debit Card
   • NEFT/RTGS

7. Submit GSTR-3B

1. Once all details are verified, click ‘Submit’ to freeze the return data.
2. The status will change to ‘Submitted’ after confirmation.

8. File GSTR-3B Using DSC or EVC

1. Click on ‘File GSTR-3B’ and select an authentication method:
   • Digital Signature Certificate (DSC) – Required for companies and LLPs.
   • Electronic Verification Code (EVC) – OTP-based authentication for other taxpayers.
2. After successful authentication, you will receive an ARN (Acknowledgment Reference Number) confirming the filing.

How to Download GST Returns

Downloading GST returns helps businesses keep accurate records, track past filings, and resolve discrepancies. Maintaining copies of filed returns ensures compliance and simplifies audits or tax assessments.

To download your filed GST returns:

1. Log in to the GST portal.
2. Go to Services > Returns > View Filed Returns.
3. Select the return type (GSTR-1 or GSTR-3B) and tax period.
4. Click Download to get the return in PDF format.

How to Check GST Return Status

Checking GST return status allows businesses to confirm successful filing and identify any pending actions. If a return remains unfiled or has errors, businesses can take immediate corrective action to avoid penalties.

To check the status of your filed GST return:

1. Visit the GST portal and log in.
2. Click on Services > Returns > Track Return Status.
3. Enter the return period or ARN (Acknowledgment Reference Number).
4. Click Search to view the status.

File GST Returns with E2C

Filing GST returns accurately and on time is essential for compliance and avoiding penalties. At EasetoCompliance, we simplify the process, ensuring hassle-free return filing. Whether you need to file GSTR-1 or GSTR-3B, our experts handle everything, from data verification to submission.

Contact us today for expert assistance with GST compliance.

Conclusion

Filing GSTR-1 and GSTR-3B on time is essential for GST compliance and avoiding penalties. Businesses should keep track of due dates, ensure accuracy while filing, and regularly check their return status on the GST portal. Understanding how to file GST returns helps businesses streamline the process and prevent errors.

By following the steps mentioned above, you can smoothly file your GST returns online and stay compliant with tax regulations.

How to File GST Returns – FAQs

Q1. What is a GST Return?

A GST return is a document that registered businesses must file with the GST authorities, reporting their sales, purchases, tax collected, and input tax credit (ITC). The government uses these returns to assess tax liabilities and ensure compliance.

Q2. Is it mandatory to file GST returns even if there are no transactions?

Yes, businesses must file GST returns even if they have zero transactions during a tax period. In such cases, they need to submit a nil return to avoid penalties.

Q3. How much is the penalty for late GST return filing?

The penalty for late filing is ₹50 per day (₹25 CGST + ₹25 SGST) for taxable returns and ₹20 per day (₹10 CGST + ₹10 SGST) for Nil returns. Additionally, interest at 18% per annum applies to the unpaid tax amount.