How to File GST Returns Online – GSTR-1 & GSTR-3B Explained
GST return filing is mandatory for registered taxpayers. The most commonly filed returns are GSTR-1 and GSTR-3B.
What is GSTR-1?
GSTR-1 contains details of outward supplies (sales).
It must be filed monthly or quarterly depending on turnover.
What is GSTR-3B?
GSTR-3B is a summary return including:
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Total sales
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Input Tax Credit claimed
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Tax liability
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Tax payment details
GST Return Filing Due Dates
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GSTR-1: 11th of next month
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GSTR-3B: 20th of next month
Steps to File GST Returns
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Login to GST portal
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Select return dashboard
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Choose return period
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Upload invoice details (GSTR-1)
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Calculate tax liability
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Offset ITC
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Make payment
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File with EVC/DSC
Penalty for Late Filing
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₹50 per day (₹25 CGST + ₹25 SGST)
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₹20 per day (Nil return)
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Interest @ 18% per annum on tax liability