How to File GST Returns (GSTR-1, GSTR-3B, GSTR-9): A Complete Guide

May 21, 2025 10 min read

Filing accurate GST returns is crucial for businesses to maintain compliance and avoid penalties. This comprehensive guide walks you through the process of filing GSTR-1 (outward supplies), GSTR-3B (summary return), and GSTR-9 (annual return) with the latest requirements as of May 2025.

GST Return Filing Overview

Return Type Frequency Due Date Purpose
GSTR-1 Monthly/Quarterly 11th of next month (monthly)
13th of next quarter (quarterly)		 Details of outward supplies
GSTR-3B Monthly 20th of next month Summary of tax liability
GSTR-9 Annual 31st December Annual reconciliation

GSTR-1: Outward Supplies Details

GSTR-1 contains details of all taxable goods and services supplied to registered persons (B2B), consumers (B2C), exports, and supplies attracting reverse charge.

1
Log in to GST Portal (www.gst.gov.in)
↓
2
Navigate to Services → Returns → Returns Dashboard
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3
Select tax period and click 'Prepare Online' under GSTR-1
↓
4
Upload invoices via JSON/Excel or enter manually
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5
Preview, submit, and file using EVC/DSC
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6
Generate and save ARN for records

Key Sections in GSTR-1

  • B2B invoices (Table 4A, 4B, 4C, 6B, 6C)
  • B2C invoices (Table 5A, 5B)
  • Export invoices (Table 6A)
  • Documents issued (credit/debit notes, Table 9B)
  • HSN summary (Table 12)

Common Mistakes to Avoid

  • Mismatch between invoice dates and tax period
  • Incorrect GSTIN of recipients
  • Wrong HSN/SAC codes for goods/services
  • Missing or duplicate invoice entries
  • Discrepancies between GSTR-1 and GSTR-3B

GSTR-3B: Monthly Summary Return

This consolidated return summarizes your tax liability for the month, including outward supplies, input tax credit (ITC) claims, and tax payments.

Start
↓
Log in to GST Portal
↓
Navigate to GSTR-3B
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Enter summary figures:
  • Outward supplies (Table 3.1)
  • ITC details (Table 4)
  • Tax payment details
↓
Validate data
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File with EVC/DSC
↓
Save ARN

Critical Tables in GSTR-3B

Table Description
3.1 Details of outward supplies and inward supplies liable to reverse charge
4 Eligible and ineligible ITC
5 Interest and late fee details
6 Tax payment details (cash/ITC ledger utilization)

Reconciliation Tips

  1. Compare GSTR-2B (auto-drafted ITC statement) with purchase register
  2. Match GSTR-1 outward supplies with GSTR-3B liability
  3. Verify tax payments against bank statements
  4. Rectify discrepancies before filing annual return (GSTR-9)

GSTR-9: Annual Return

The annual return consolidates all monthly/quarterly returns filed during the financial year and must be filed by December 31st of the following year.

Login to GST Portal Select GSTR-9 for FY Reconcile auto-populated data Enter amendments/adjustments Validate all sections File with DSC/EVC Download ARN

Key Components of GSTR-9

Part I - Basic Details

  • Financial Year
  • GSTIN
  • Legal Name
  • Trade Name (if any)

Part II - Outward Supplies

  • Taxable outward supplies
  • Zero-rated supplies
  • Nil rated/exempt supplies

Part III - ITC Details

  • ITC availed during the year
  • ITC reversed
  • Ineligible ITC

Part IV - Tax Paid

  • Tax payable
  • Tax paid
  • Interest/late fee paid

Annual Reconciliation Checklist

Late Fees and Penalties

GSTR-1

₹100 per day (₹50 CGST + ₹50 SGST)
Max: 0.25% of turnover in the state

GSTR-3B

Interest @ 18% p.a. on tax due
Late fee ₹50 per day (₹25 CGST + ₹25 SGST)

GSTR-9

₹200 per day (₹100 CGST + ₹100 SGST)
Max: 0.5% of turnover in the state

Best Practices for GST Compliance

  1. Maintain accurate records: Keep all invoices, receipts, and payment proofs organized
  2. Regular reconciliation: Monthly matching of GSTR-2B with purchase records
  3. Use GST-compliant software: For seamless data generation and return preparation
  4. Stay updated: Monitor GST Council meeting outcomes and circulars
  5. Seek professional help: For complex transactions or reconciliation issues

Need to create GST-compliant invoices? Try our free online invoice generator with all required GST fields at https://invoicessy.com/