Filing GST returns is essential for businesses to stay compliant with India’s tax regulations. GSTR-1, GSTR-2 (suspended), and GSTR-3B are key returns that businesses must understand for proper GST filing.
How to File GSTR-1 (Outward Supplies Return)
GSTR-1 is a return that reports all outward supplies (sales) of goods and services. It must be filed monthly or quarterly based on turnover.
Step-by-Step Filing Process:
- Login to the GST Portal (www.gst.gov.in).
- Go to ‘Returns Dashboard’ and select the financial year and tax period.
- Click on ‘Prepare Online’ under GSTR-1.
- Enter Invoice Details:
- B2B (Business-to-Business) Sales
- B2C (Business-to-Consumer) Sales
- Exports and Zero-rated supplies
- Verify and Save the Data.
- Generate Summary and Validate.
- Submit and File using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
Due Date:
- Monthly: 11th of the following month.
- Quarterly (QRMP Scheme): 13th of the month after the quarter.
How to File GSTR-2 (Suspended)
GSTR-2 was suspended in 2017 due to compliance difficulties. Instead, businesses use GSTR-2A and GSTR-2B for Input Tax Credit (ITC) reconciliation.
Alternative Process:
- Download GSTR-2A/GSTR-2B from the GST portal.
- Match purchase invoices with supplier-reported data.
- Claim ITC while filing GSTR-3B.
How to File GSTR-3B (Summary Return)
GSTR-3B is a monthly summary return where businesses report total sales, tax liability, and Input Tax Credit (ITC).
Step-by-Step Filing Process:
- Login to the GST Portal.
- Go to the ‘Returns Dashboard’ and select GSTR-3B.
- Enter Tax Details:
- Total outward supplies (sales) and tax payable.
- ITC available from purchases (as per GSTR-2B).
- GST payable after ITC adjustments.
- Verify and Save.
- Pay GST Liability using cash or ITC balance.
- Submit and File using DSC or EVC.
Due Date:
- 20th of the following month (for businesses with turnover above ₹5 crores).
- 22nd or 24th of the following month (for smaller businesses under QRMP scheme).
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