GST Return Filing Process Online Tutorial (India)

 Filing your GST returns on the GST Portal may seem daunting at first, but by following this clear, step-by-step tutorial you can complete your GSTR-3B and related returns confidently. This guide covers preparation, filing, payment, and post-filing checks.

1. Preparation Before You Begin

1. Gather Credentials & Tools
   – GSTIN, Username, and Password for gst.gov.in
   – Digital Signature Certificate (DSC) or Aadhaar-linked e-Sign OTP
   – Stable internet connection and updated browser
2. Compile Transaction Data
   – Outward supplies (sales/export invoices)
   – Inward supplies under reverse charge and imports
   – Purchase register for Input Tax Credit (ITC)
   – GSTR-2B summary for eligible ITC
   – Opening cash/balance ledger and payment details
3. Download GSTR-2B
   – Log into the portal, navigate: Returns Dashboard → GSTR-2B
   – Download Excel/PDF to know exact ITC entitlement
4. Optional: Export JSON from your accounting software for offline validation

2. Filing GSTR-3B (Monthly Summary Return)

Step 2.1: Access the Return

1. Log in at gst.gov.in
2. Select Services → Returns → Returns Dashboard
3. Choose the relevant tax period (month/quarter)
4. Click Prepare Online under GSTR-3B

Step 2.2: Section-Wise Data Entry

Section	Details to Enter
3.1(a)	Total outward taxable value (zero-rated, nil-rated, exempt)
3.1(b)	Outward supplies on which tax is payable (CGST, SGST, IGST)
3.1(c)	Outward supplies liable to reverse charge (RCM)
3.2	Breakdown of inter-state vs intrastate supplies
4(a–d)	ITC under CGST, SGST, IGST, Cess as per GSTR-2B
4(f)	Ineligible ITC
5(a)	Net tax liability after ITC
6.1–6.2	Interest, Late fees if applicable

1. Upload JSON: If using software, click Upload GSTR-3B JSON to auto-populate fields.
2. Validate Totals: Click Preview; correct any mismatches.

Step 2.3: Payment of Tax

1. Click Create Challan under Payment
2. Select ledger heads: CGST, SGST, IGST, Cess
3. Enter amounts and generate OTP for e-payment
4. Complete payment via net banking or NEFT/RTGS

Step 2.4: Submission and Acknowledgment

1. Choose E-Sign (Aadhaar OTP) or DSC
2. Enter OTP or apply DSC signature
3. Click Submit; note the ARN for tracking

3. Filing GSTR-1 (Outward Supplies Return)

1. Access Return: Services → Returns → Returns Dashboard → GSTR-1
2. Enter Invoice Data:
   – B2B supplies, B2C large, B2C small, export details
   – Amendments for previous periods, if any
3. Validate & Preview:
   – Use Preview Draft GSTR-1 to check totals before filing
4. Submit: Click Submit and authenticate via DSC/e-Sign
5. ARN: Keep the ARN for reference

4. Filing GSTR-2A/2B Reconciliation (Optional Step)

1. Download GSTR-2A/2B from Returns Dashboard
2. Reconcile with your purchase register
3. Note any discrepancies and rectify via ITC amendments in GSTR-3B if necessary

5. Filing GSTR-9 (Annual Return)

1. Eligibility: Taxpayers with turnover >₹2 crore
2. Access: Services → Returns → Annual Return → GSTR-9
3. Auto-populated Data:
   – Annual summary of outward/inward supplies, ITC, tax liabilities
4. Complete Sections:
   – Supplies made, ITC availed, tax paid summary
5. Submit: Preview, sign via DSC/e-Sign, and note ARN

6. Post-Filing Actions

1. Download Acknowledgments: Save PDF copies of GSTR-3B, GSTR-1, GSTR-9 acknowledgments
2. Update Records: Record ARN and filed details in your accounting system
3. Set Reminders: Schedule next filing due dates and payment deadlines
4. Monitor Notices: Regularly check Services → User Services → View Notices for queries

By following this structured tutorial and leveraging portal features—especially JSON uploads and auto-populated sections—you can demystify GST return filing and complete it efficiently each month.