Filing Process for Each GST Return
1. GSTR-1: Reporting Outward Supplies (Sales)
GSTR-1 is a detailed report of all sales made during the tax period.
Step-1
Log in to the GST portalStep-2
Navigate to 'Services' → 'Returns' → 'Returns Dashboard'Step-3
Select the financial year and tax periodStep-4
Upload invoice details and verify dataStep-5
Submit and file the return
Who Needs To File?
All Businesses Registered Under GST
| Filling Type | Due Date |
|---|---|
| Monthly | 11th of the next month |
| Quarterly | 13th of the next quarter |
2. GSTR-3B: Summary Return (Inward & Outward Supplies)
GSTR-3B is a self-declared summary return reflecting the total values of sales, purchases, input tax credit (ITC), and tax payable.
Step-1
Log in to the GST portalStep-2
Navigate to 'Services' → 'Returns' → 'Returns Dashboard'Step-3
Select the relevant tax period.Step-4
Enter details of sales, purchases, and ITC.Step-5
Make tax payments and file the return.
Who Needs To File?
All Businesses Registered Under GST
| Due Date |
|---|
| 20th of the next month. |
3. GSTR-9: Annual Return (Comprehensive Summary of Transactions)
GSTR-9 consolidates all sales, purchases, taxes paid, and ITC claimed during the year.
Step-1
Log in to the GST portalStep-2
Select ‘Annual Returns’ from the dashboard.Step-3
Auto-populated data from GSTR-1 and GSTR-3B will be displayed.Step-4
Review, reconcile, and verify details.Step-5
Submit and file the return.
Who Needs To File?
All regular taxpayers under GST.
| Due Date |
|---|
| 31st December of the next financial year. |
