GST Return Filing (GSTR-1/3B/9)

Who can use this

• All registered GST taxpayers
• Regular taxpayers with monthly filing obligations
• Businesses not under Composition Scheme
• Importers and exporters
• E-commerce operators

Who cannot use this

• Businesses under Composition Scheme
• Unregistered businesses
• Taxpayers with nil supply or exempted supplies only

Documents required

• GSTR-1 filing proof (sales invoice details)
• Purchase invoices and GSTR-2B auto-populated data
• Tax paid certificates (ITC certificates)
• Bank statements showing GST payments
• Import and export shipping documents (if applicable)
• TDS/TCS certificates

Step-by-step process

1. Log in to GST portal with your GSTIN credentials — Visit https://www.gst.gov.in. Click 'Login'. Enter your username (email or GSTIN), password, and verify OTP. Ensure you have the correct GSTIN account.
2. Navigate to GSTR-3B filing section — From the dashboard, click 'Services' > 'Returns' > 'GSTR-3B'. You will see a list of months for which you can file.
3. Select the month and year for filing — Click on the month and year for which you want to file GSTR-3B. For example, 'April 2025' for the April 2025 GST period. Ensure you are filing within the due date.
4. Review your auto-populated GSTR-2B (purchase data) — The system will display GSTR-2B, which auto-populates supplier invoices. Review the data for accuracy. Verify that all your suppliers' invoices are correctly listed.
5. Enter outward supplies (sales) details — In Section 3, enter your total outward supplies from GSTR-1: taxable supplies, exempt supplies, zero-rated supplies (exports), and supplies to consumers. Verify amounts match your GSTR-1 filing.
6. Declare ITC (Input Tax Credit) eligibility — In Section 4, declare your Input Tax Credit eligibility. You can claim ITC on purchases used for making taxable supplies. The portal will show available ITC from GSTR-2B.
7. Review ineligible ITC details — If any portion of your purchased goods/services is not used for taxable supplies, declare ineligible ITC. Enter details of supplies for which you cannot claim ITC (e.g., personal consumption, exempted supplies).
8. Enter tax liability calculation — In Section 5, the portal will auto-calculate your tax liability: CGST, SGST/UTGST, IGST on your outward supplies. Verify the calculation is correct based on your sales value and applicable tax rates.
9. Declare taxes already paid (advance/installments) — In Section 6, enter any GST taxes you have already paid during the month: advance tax, installment payments, or TDS/TCS received. Enter amount and date of payment.
10. Add deferred tax liability (if applicable) — If you have any deferred tax liability (e.g., payment liability on reverse charge transactions), enter those details in this section.
11. Review net GST payable or refund due — The system will calculate: Net GST = Tax Liability - ITC - Advance Tax Paid. If positive, you owe GST. If negative, you have a refund credit to carry forward.
12. Review all details in the summary page — The portal displays a comprehensive summary: outward supplies, ITC claimed, tax liability, advance paid, and net amount due. Verify each section for accuracy before submission.
13. Submit GSTR-3B return — Click 'Submit' button. You will be prompted to verify via DSC (Digital Signature) or OTP. Choose your verification method and complete it.
14. Complete verification (DSC or OTP) — If using DSC: the return will be digitally signed with your certificate. If using OTP: you will receive an OTP on registered mobile; enter it to verify and submit.
15. Download acknowledgement and note filing details — After successful submission, download your GSTR-3B acknowledgement PDF. Note the filing date and time. The system will show 'Return Filed' status.

Related reading

• GSTR-1 Filing Guide — Due Dates, QRMP, IFF, Late Fees and GSTR-1A (India 2026)
• TDS Explained Simply: On Rent, Salary & Professional Fees (India 2026)
• Missed the ITR Deadline? Belated Return, Late Fee (234F) & Interest