A Step‑By‑Step Guide to Filing GST in India

If you’re running a business in India—whether a small shop, freelance gig, or full-fledged company—filing your GST returns on time isn’t just a formality. It’s essential. In fact, from July 1, 2025, returns older than three years can’t be submitted at all. This makes staying consistent with your GST returns more important than ever.

Let’s walk through step-by-step instructions for filing GST in India. Whether you’re beginner or experienced, this guide has got you covered.

1. Know Which GST Returns You Need to File

FormWho It’s ForFiling FrequencyPurpose
GSTR‑1All regular taxpayers (sell goods/services)Monthly / Quarterly*Lists your outward supplies (sales) to registered & unregistered recipients
GSTR‑3BAll regular taxpayersMonthlySummary return; declares taxes payable and input credit used
GSTR‑4Composition scheme taxpayersQuarterlyOffers simplified flat-rate reporting
GSTR‑5Non-resident taxable personsMonthlyDetails of sales & tax due
GSTR‑6Input-service distributorsMonthlyShows tax credit distribution within corporate group
GSTR‑7TDS deductorsMonthlyTDS collected and deposited
GSTR‑8E-commerce operatorsMonthlyDetails of tax collected at source (TCS)
GSTR‑9All taxpayers (except composition dealers)AnnuallyAnnual summary of all returns
GSTR‑9CTaxpayers with turnover > ₹2 croreAnnually (with audit)Reconciliation statement post‑audit

* Quarterly frequency applies under the QRMP scheme for smaller businesses (turnover ≤ ₹5 crore).

2. Before You File – Prep Is Key

  1. Have your GSTIN & login credentials ready (user ID & password, or OTP/Aadhaar); some states now require multi‑factor authentication (MFA).
  2. Keep invoices handy—both sales and purchases (properly numbered).
  3. Reconcile input tax credit (ITC) via GSTR‑2A/2B to catch any mismatches with vendors.
  4. Know your filing due dates: GSTR‑1/3B on the 11th/20th of next month, annual GSTR‑9 by December end. Nil returns are required if there’s no transaction.

3. Step 1 – Logging in to the GST Portal

  • Go to www.gst.gov.in
  • Enter GSTIN, username, password, and CAPTCHA
  • Complete OTP or MFA (phone/email) as prompted

4. Step 2 – Filing GSTR‑1 (Outward Supplies)

  1. Click Services → Returns → Returns Dashboard, choose your month/quarter.
  2. Select GSTR‑1.
  3. You’ll see sections like:
    • B2B invoices (to registered businesses)
    • B2C – Large (sales over ₹2.5 lakh)
    • B2C – Small (sales below ₹2.5 lakh)
    • Credit/debit notes, HSN summaries
  4. Add invoices manually or upload JSON/Excel from your accounting software.
  5. Review and then “Save” each section to ensure no loss.
  6. Validate & Preview to catch simple errors.
  7. Finally, “Submit” and “File with DSC/EVC” (if registered under GST via Aadhaar or DSC).
  8. Receive an ARN (Acknowledgment Reference Number); download for your records.

5. Step 3 – Filing GSTR‑3B (Summary Return)

  1. From the Returns Dashboard, select GSTR‑3B.
  2. Fill in sales total, tax liability, and ITC claimed.
    • Note: starting July 2025, you won’t be able to edit auto-populated data in GSTR-3B; corrections must use GSTR‑1A, and this may affect ITC timing.
  3. Add any other liabilities like interest/penalties.
  4. Click “Save” → “Submit” → “File with DSC/EVC”.
  5. Make payment (if tax is due) via net banking, NEFT, or UPI.
  6. Download your ARN acknowledgement.

Hot Tip: Accuracy in GSTR‑1 is now crucial, since GSTR‑3B will no longer allow retail edits.

6. Step 4 – Handling Other GST Returns

  • Nil returns: For no sales/storage, just fill ₹0 in GSTR-3B.
  • Quarterly (GSTR‑4): For composition dealers; declare a flat-rate tax every three months.
  • GSTR‑9 & 9C: Reconcile all supplies and file once annually (based on your turnover).

7. Step 5 – Dealing with Errors & Amendments

  • From July 2025, GSTR‑3B errors can’t be edited—use GSTR‑1A before the 14th of the month to avoid ITC issues.
  • Press Amendment button under GSTR‑1 for past periods if needed.
  • Always review before locking in the final return.

8. Step 6 – Post‑Filing Tasks

  • Download Acknowledgments and ITC Ledgers.
  • Reconcile your GSTR‑2A/2B with your books.
  • Keep invoices, payment receipts, ARN records securely.
  • File any late returns before three-year cutoff—or face permanent disallowance.

9. Step 7 – Stay Up‑to‑Date with Changes

  • Multi-factor authentication (MFA) is now mandatory for many users .
  • Three-year filing limit starts July 2025—file overdue returns fast.
  • Non-editable GSTR‑3B from July 2025: corrections only via GSTR‑1A.
  • Keep an eye out for GST Council updates on exemptions or rate revisions.

10. Common Filing Mistakes to Avoid

  • Missing data entry or invoice errors
  • Filing late—₹50/day (₹20 for nil returns), up to ₹5,000 max
  • ITC mismatch—claim only what vendors have filed
  • Not filing nil returns—GST portal expects you to file even if no transactions occurred

11. Tools & Professional Help

  • Use ClearTax Ready Reckoner 2025 to stay compliant with guides and common mistakes.
  • Consider using GST Suvidha Providers (GSPs) or CA help—especially helpful with complex returns.
  • If turnover < ₹5 cvre under QRMP, opt for quarterly returns for less hassle.

12. FAQ Highlights

  • Can I file late returns older than 3 years?
     No—from July 1, 2025, GSTN will not accept returns older than three years.
  • What happens if GSTR‑3B is incorrect after July 2025?
     You cannot correct 3B; file GSTR‑1A before 14th to update auto‑populated figures.
  • Do I still claim ITC if seller hasn’t filed GSTR‑1?
     No—claim only after GSTR‑2B has been auto‑populated; seller must have filed.
  • Can small businesses file quarterly?
     Yes, under QRMP, for turnover up to ₹5 crore .

Conclusion – What You Should Do Next

  1. Check your due dates every month (GSTR‑1 & 3B).
  2. Prepare invoices and reconcile ITC before filing.
  3. File on time for both returns, even if nil.
  4. Stay updated—new rules like MFA, three-year limits, and 3B locks make accuracy vital.

Filing GST may feel overwhelming at first, but once you follow this checklist and build it into your routine, it becomes just another monthly task—like paying rent. Miss it, and the consequences now come faster and with more penalties. But get it right, and you run a clean, compliant, and trusted business.

Here’s to smoother GST journeys and stress-free returns ahead! 🙌

Source : thepumumedia.com

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