GST Return Filing in India: A Step-by-Step Guide

GST return filing in India: a practical workflow

Last reviewed: September 2026

There is no single filing sequence that fits every GST-registered business. The correct returns and frequency depend on the taxpayer's registration and filing profile. The workflow below is a practical starting point for regular taxpayers using GSTR-1 and GSTR-3B.

Step 1: Confirm the tax period and filing frequency

Check the Returns Dashboard on the GST Portal before preparing the return. GSTR-1 can be monthly or quarterly. Eligible taxpayers using the QRMP scheme file GSTR-1 and GSTR-3B quarterly while following the prescribed monthly tax-payment process.

The GST Portal states that the usual GSTR-1 due date is the 11th of the following month for monthly filers and the 13th of the month following the quarter for quarterly filers. For GSTR-3B, the usual due date is the 20th of the following month for monthly filers and the 22nd or 24th of the month following the quarter for quarterly filers, depending on the State or Union Territory. Always check for notifications or extensions.

Step 2: Prepare outward-supply data for GSTR-1

Reconcile the sales register and review invoices, debit notes, credit notes, GSTINs, taxable values, tax rates, place-of-supply details and other relevant reporting fields before upload or entry.

Step 3: Review inward-supply and ITC information

Use the business's purchase records together with the portal's GSTR-2B statement as part of the input tax credit review. GSTR-2B is auto-drafted from specified supplier and other filings. Differences do not all have the same cause, so investigate material mismatches before deciding the appropriate treatment.

Step 4: Prepare and review GSTR-3B

GSTR-3B is the summary return used to declare GST liabilities for the tax period and discharge the resulting liability. Review the system-populated data, outward-tax liability, reverse-charge items where relevant, ITC position and electronic ledgers before filing.

Step 5: Correct current-period GSTR-1 information where appropriate

The GST Portal provides GSTR-1A as an optional facility to add or amend specified records for the same tax period after GSTR-1 is filed or its due date has passed and before GSTR-3B is filed. Use it only where it fits the correction required.

Step 6: Pay and file through the GST Portal

Complete the payment process applicable to the return and filing profile, review the final figures and electronically file the return using the authorised signatory method available to the taxpayer.

Step 7: Retain the filing evidence

Keep the filed return, ARN, challans, reconciliation workings and supporting records for the tax period. A clean audit trail makes later reconciliation, assessment or notice-response work easier.

Common reasons to seek help

Professional support can be useful when books and portal data do not match, returns are overdue, registration details need correction, a notice or query has been received, ITC requires investigation, or the business is unsure which filing frequency or GST requirement applies.

Krupa Associates provides GST return filing and related compliance support in Ahmedabad. Learn about GST return filing services or send an enquiry.

This guide provides general information only. GST law, due dates, thresholds and portal procedures can change. Check current GST Portal information and applicable notifications before filing.