How to File GST Return Online — GSTR-1, GSTR-3B Filing Guide

Every GST-registered taxpayer in India must file returns on the GST portal. Whether you are a small business owner, freelancer, or large enterprise — filing GST returns on time is mandatory. This guide covers the complete process for filing GSTR-1, GSTR-3B, and GSTR-9 on gst.gov.in.

Related: If you haven't registered yet, see our GST Registration Guide.

Who Needs to File GST Returns?

Every person or business with a valid GSTIN must file GST returns, including:

• Regular taxpayers (monthly/quarterly filers)
• Composition scheme taxpayers
• E-commerce operators
• Input Service Distributors (ISD)
• Non-resident taxable persons
• TDS/TCS deductors and collectors

Even if you had zero sales and zero purchases in a period, you must still file a nil return.

Types of GST Returns

For most regular taxpayers, GSTR-1 and GSTR-3B are the primary returns.

GST Return Due Dates

GSTR-1 Due Dates

• Monthly filers (turnover > ₹5 crore): 11th of the next month
• Quarterly filers (QRMP scheme, turnover ≤ ₹5 crore): 13th of the month following the quarter

GSTR-3B Due Dates

• Monthly filers: 20th of the next month
• Quarterly filers (QRMP scheme):
  • Category X states: 22nd of the month following the quarter
  • Category Y states: 24th of the month following the quarter

GSTR-9 Due Date

• 31st December of the following financial year

QRMP Scheme

Taxpayers with aggregate turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme — file GSTR-1 and GSTR-3B quarterly but pay tax monthly using the PMT-06 challan.

How to File GSTR-1 Online — Step by Step

GSTR-1 captures all your outward supplies (sales) for the period.

Before You Start

• Keep all sales invoices, debit/credit notes ready
• Ensure your GSTIN is active
• Have login credentials for the GST portal

Steps to File GSTR-1

1. Go to gst.gov.in and click Login
2. Enter your username, password, and captcha
3. Navigate to Services → Returns → Returns Dashboard
4. Select the financial year and return filing period, then click Search
5. Click Prepare Online under GSTR-1 (or Prepare Offline to upload JSON)
6. Add invoice details in the relevant sections:
   • B2B Invoices — sales to registered dealers
   • B2C Large — sales to unregistered persons (interstate, invoice > ₹2.5 lakh)
   • B2C Small — other sales to unregistered persons
   • Credit/Debit Notes
   • Exports
   • Nil Rated, Exempted, and Non-GST supplies
   • HSN Summary
   • Document Summary
7. After adding all invoices, click Preview to verify
8. Click Submit — this freezes the data
9. File GSTR-1 using DSC (Digital Signature) or EVC (OTP on registered mobile)
10. Note down the ARN (Acknowledgement Reference Number) for your records

Tip: You can also use the Invoice Furnishing Facility (IFF) under QRMP scheme to upload B2B invoices in months 1 and 2 of the quarter.

How to File GSTR-3B Online — Step by Step

GSTR-3B is a self-declaration summary return where you report your tax liability and claim input tax credit.

Steps to File GSTR-3B

1. Login to gst.gov.in
2. Go to Services → Returns → Returns Dashboard
3. Select the financial year and return filing period, then click Search
4. Click Prepare Online under GSTR-3B
5. Fill in the following sections:
   • 3.1 — Tax on outward and reverse charge supplies: Enter taxable value and tax amounts (IGST, CGST, SGST, Cess)
   • 3.2 — Inter-state supplies to unregistered persons and composition dealers
   • 4 — Eligible ITC: Enter input tax credit from purchases (auto-populated from GSTR-2B, verify carefully)
   • 5 — Exempt, nil-rated, and non-GST supplies
   • 5.1 — Interest and late fee: Auto-calculated if filing late
   • 6 — Payment of tax: Offset ITC against liability, pay remaining via cash ledger
6. Click Preview to review the summary
7. Check the declaration checkbox
8. Click Submit, then File Return using DSC or EVC
9. If there is tax payable, pay using the electronic cash/credit ledger before filing
10. Download the filed return and save the ARN

Important: ITC Matching

Your GSTR-3B ITC claim is matched against GSTR-2B (auto-generated from your suppliers' GSTR-1). Always reconcile before filing. Excess ITC claims can lead to notices.

Related: Learn about TDS Return Filing for tax deducted at source compliance.

How to File Nil GST Return

If you had no sales, no purchases, and no tax liability during the period, file a nil return.

Nil Return Online

1. Login to GST portal → Returns Dashboard
2. Select the period → click Prepare Online for GSTR-1 or GSTR-3B
3. Select File Nil Return
4. Check the declaration and submit using EVC/DSC

Nil Return via SMS

1. Send an SMS to 14409 from your registered mobile
2. Format: NIL <Return Type> <GSTIN> <Tax Period>
3. Confirm with the OTP received

Nil return filing is quick and can be done even from your phone.

GST Late Fees and Penalties

Filing GST returns after the due date attracts late fees and interest.

Late Fee

Note: The government periodically announces late fee waivers and amnesty schemes. Check the GST portal for current notifications.

Interest on Late Payment

• 18% per annum on the net tax liability (tax payable after adjusting ITC)
• Interest is calculated from the day after the due date until the date of payment

Input Tax Credit (ITC) — Key Points

Input Tax Credit lets you reduce your tax liability by the amount of GST already paid on business purchases.

• ITC is available only if the supplier has filed their GSTR-1 and the invoice appears in your GSTR-2B
• Claim ITC in Section 4 of GSTR-3B
• ITC cannot be claimed on personal expenses, blocked credits (Section 17(5)), or supplies from composition dealers
• Time limit: ITC for a financial year must be claimed by the due date of GSTR-3B for September of the following year or the date of filing annual return, whichever is earlier
• Always reconcile your purchase register with GSTR-2B before filing

Related: For income tax obligations, see our Income Tax Return Filing Guide.

GST Offline Utility

For taxpayers with many invoices, the GST Offline Tool is helpful:

1. Download the offline utility from gst.gov.in → Downloads → Offline Tools
2. Enter invoice data in the tool (works without internet)
3. Generate a JSON file
4. Upload the JSON file on the GST portal under the respective return
5. Verify and file the return online

This is especially useful for GSTR-1 when you have hundreds of invoices.

Common Errors and How to Fix Them

GSTR-9 — Annual Return

GSTR-9 is an annual summary of all monthly/quarterly returns filed during the financial year.

• Who files: Regular taxpayers with aggregate turnover exceeding ₹2 crore
• Due date: 31st December of the following financial year
• Sections: Outward supplies, inward supplies, ITC details, tax paid, HSN summary
• Auto-populated from your GSTR-1 and GSTR-3B data — review and correct before filing
• GSTR-9C (reconciliation statement) is required if turnover exceeds ₹5 crore

Tips for Smooth GST Return Filing

• File early — don't wait for the last date; portal gets slow near deadlines
• Reconcile monthly — match your books with GSTR-2B regularly
• Keep records — maintain all invoices, payment proofs, and filing receipts for at least 6 years
• Use the offline tool for bulk invoices
• Set reminders for due dates to avoid late fees
• Track your compliance rating on the GST portal

Related: If you run a small business, check eligibility for Udyam MSME Registration for additional benefits.

Frequently Asked Questions (FAQ)

1. Can I file GST return after the due date?

Yes, you can file late, but you will have to pay late fee and interest. Late fee is ₹50/day (₹20/day for nil returns) and interest is 18% per annum on the outstanding tax amount.

2. What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 contains detailed information about all your outward supplies (sales invoices). GSTR-3B is a summary return where you declare your total tax liability, claim ITC, and pay taxes. Both must be filed — GSTR-1 first, then GSTR-3B.

3. Can I file nil GST return via SMS?

Yes. Send an SMS to 14409 from your registered mobile number. This works for both nil GSTR-1 and nil GSTR-3B. You'll receive an OTP to confirm.

4. What happens if I don't file GST returns?

Non-filing can result in: late fees, interest charges, inability to file subsequent returns, blocking of e-way bill generation, and eventually cancellation of your GST registration by the tax officer.

5. How do I check my GST return filing status?

Login to the GST portal → Services → Returns → Track Return Status. You can also check using your ARN number under Services → Track Application Status.

6. Can I revise a filed GST return?

No, GST returns cannot be revised once filed. However, you can make corrections through amendments in the next period's GSTR-1 and adjust the liability in the next GSTR-3B.

7. What is GSTR-2B and how is it different from GSTR-2A?

GSTR-2B is a static, auto-generated ITC statement available for each month. GSTR-2A is a dynamic document that changes as suppliers file/amend their returns. For ITC claims, always rely on GSTR-2B.

Useful Links

• GST Portal — Login
• GST Return Filing Help
• GST Portal — Home
• CBIC GST