Step-by-Step: Filing GSTR-1 and GSTR-3B for Business Owners

TABLE OF CONTENTS

ARTICLE OVERVIEW

Filing GSTR-1 and GSTR-3B returns is a crucial monthly compliance requirement for GST-registered businesses. This comprehensive guide provides step-by-step instructions to ensure accurate and timely filing, helping business owners maintain compliance and avoid penalties.

UNDERSTANDING GSTR-1 & GSTR-3B

WHAT ARE THESE RETURNS?

GSTR-1 and GSTR-3B are the two most important monthly GST returns that every registered business must file. Understanding their purpose and requirements is essential for maintaining GST compliance.

KEY DIFFERENCES BETWEEN GSTR-1 & GSTR-3B

GSTR-1

Outward supplies return
Details of sales and services provided
Invoice-wise transaction details
Due: 11th of next month
Detailed transaction reporting

GSTR-3B

Summary return
Consolidated tax liability
Input tax credit claimed
Due: 20th of next month
Tax payment and reconciliation

DUE DATES & FILING TIMELINE

MONTHLY COMPLIANCE CALENDAR

STANDARD DUE DATES

11th

of next month

GSTR-1 Filing

Outward supplies return

20th

of next month

GSTR-3B Filing

Summary return and tax payment

SPECIAL CATEGORIES

Quarterly Filers (QRMP)

Turnover up to ₹5 Crores
GSTR-1: Quarterly by 11th
GSTR-3B: Monthly by 22nd/24th

Composition Dealers

GSTR-4: Quarterly return
Due by 18th of next quarter
No GSTR-1 or GSTR-3B required

GSTR-1 FILING PROCESS

STEP-BY-STEP GSTR-1 FILING

STEP 1: LOGIN TO GST PORTAL

Access GST Portal

Visit www.gst.gov.in and login with credentials

Navigate to Returns

Go to Returns Dashboard → GSTR-1

Select Return Period

Choose the relevant month/quarter for filing

STEP 2: ENTER OUTWARD SUPPLIES

Invoice Details to Include:

B2B Supplies

Business to Business transactions

B2C Large

B2C transactions above ₹2.5 lakhs

Exports

Export transactions with/without payment

Credit/Debit Notes

Amendments and adjustments

STEP 3: REVIEW AND SUBMIT

Verify all invoice details and amounts
Check HSN codes and tax rates
Preview the return before submission
Submit with DSC or EVC
Download acknowledgment receipt

GSTR-3B FILING PROCESS

STEP-BY-STEP GSTR-3B FILING

STEP 1: ACCESS GSTR-3B FORM

Access Returns Dashboard → GSTR-3B

Select Return Period

Choose the relevant month for filing

Prepare Return

Click on 'Prepare Online' or 'Prepare Offline'

STEP 2: FILL GSTR-3B SECTIONS

Section 3.1: Outward Supplies

Taxable Supplies

Total taxable value and tax amount

Zero Rated Supplies

Exports and SEZ supplies

Exempt Supplies

Non-taxable and exempt supplies

Nil Rated Supplies

Supplies with 0% tax rate

Section 4: Input Tax Credit

ITC Available

From GSTR-2B auto-populated

ITC Reversed

Reversals under various provisions

Net ITC Available

ITC Available minus ITC Reversed

Section 5: Tax Payable & Payment

Tax Liability Calculation

Output Tax - Input Tax Credit = Net Tax Payable

CGST

Central GST

SGST

State GST

IGST

Integrated GST

STEP 3: VERIFY AND SUBMIT

Cross-check figures with books of accounts
Ensure ITC claimed matches GSTR-2B
Make tax payment before submission
Submit return with DSC or EVC
Save acknowledgment and payment receipts

COMMON MISTAKES TO AVOID

FILING ERRORS & SOLUTIONS

GSTR-1 Common Errors

❌

Incorrect GSTIN of Buyer

Always verify buyer's GSTIN before invoicing

❌

Wrong HSN Codes

Use correct HSN codes as per GST classification

❌

Duplicate Invoice Numbers

Maintain unique invoice numbering system

❌

Missing B2C Large Invoices

Include all B2C transactions above ₹2.5 lakhs

GSTR-3B Common Errors

❌

Mismatch with GSTR-1

Ensure outward supplies match between GSTR-1 and GSTR-3B

❌

Excess ITC Claim

Don't claim ITC more than available in GSTR-2B

❌

Late Fee Calculation Error

Calculate late fees correctly for delayed filing

❌

Payment Before Filing

Complete tax payment before submitting return

COMPLIANCE BEST PRACTICES

ENSURING SMOOTH COMPLIANCE

Monthly Preparation Checklist

Before 10th of Month

Reconcile all sales invoices
Verify HSN codes and tax rates
Check buyer GSTIN validity
Prepare GSTR-1 data

Before 20th of Month

Download GSTR-2B
Reconcile purchase invoices
Calculate tax liability
Arrange funds for payment

Record Keeping Requirements

Digital Records

• Maintain digital copies of all invoices
• Keep GST return acknowledgments
• Store payment receipts and bank statements

Backup & Security

• Regular backup of accounting data
• Secure storage for 6 years minimum
• Access controls for sensitive data

TROUBLESHOOTING & SUPPORT

COMMON ISSUES & SOLUTIONS

Technical Issues

Portal Not Loading

Clear browser cache, try different browser, or use incognito mode

Session Timeout

Save work frequently, extend session, or prepare data offline first

Upload Errors

Check file format, size limits, and data validation errors

Help Resources

GST Helpdesk

1800-103-4786 (Toll Free)

Email Support

helpdesk@gst.gov.in

User Manual

Download from GST portal

Video Tutorials

Available on GST portal

PROFESSIONAL GUIDANCE

NEED EXPERT GST COMPLIANCE ASSISTANCE?

GST compliance can be complex and time-consuming. Our experienced team provides comprehensive GST services to ensure accurate filing and compliance with all regulatory requirements.

Monthly GSTR-1 and GSTR-3B filing

GST reconciliation and compliance review

Input tax credit optimization

GST audit and assessment support

Notice response and litigation support

GET PROFESSIONAL HELP

Free Consultation

Discuss your GST compliance needs

Expert Review

Comprehensive compliance assessment

Ongoing Support

Regular compliance management

SCHEDULE CONSULTATION

📞 +91 98765 43210

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