How to File GST Return Online: Step-by-Step Guide

Filing a GST return online comes down to the same few steps every month: report your sales in GSTR-1, check the input tax credit available to you in GSTR-2B, then file GSTR-3B, pay any tax due and sign it with an OTP or a digital signature. This guide walks through that cycle on gst.gov.in from login to acknowledgement, then covers the variants: quarterly filers under QRMP, composition taxpayers and nil returns.

The monthly cycle at a glance

For a regular taxpayer filing monthly, the order looks like this. For the full list of GST returns and who files which, see types of GST returns.

Due dates do get extended from time to time and differ for quarterly filers. Check the current dates in our GST return due dates post.

Before you start

• Portal login. Your GST username and password for gst.gov.in.
• Sales register for the period, with buyer GSTINs, invoice numbers, dates, taxable values, rates and place of supply.
• Purchase register, so you can match it against GSTR-2B.
• Signing method. The authorised signatory's mobile and email for EVC, or a registered DSC token.
• Correct buyer GSTINs. A wrong or inactive GSTIN on a B2B invoice means your buyer cannot claim the credit, and you will hear about it. Check doubtful ones with a GSTIN verification lookup before you upload.

Step 1: File GSTR-1 (your sales)

If you are asking "how to file GST" for the first time, start here. GSTR-1 is the return in which sales transactions are filed.

1. Log in and open Services > Returns > Returns Dashboard. Select the financial year and the return period, then click Search.
2. On the GSTR-1 tile, choose Prepare Online (or Prepare Offline to upload a JSON from the offline tool or your accounting software).
3. Fill the tables that apply: B2B invoices (each one with the buyer's GSTIN), B2C Large and B2C Others for sales to unregistered buyers, exports, credit and debit notes, advances, the HSN-wise summary and the document summary.
4. Click Generate Summary and review the totals against your books.
5. Click Preview, then File Statement, and sign with EVC or DSC.

Table-by-table detail, including how to report amendments, is in the GSTR-1 filing guide.

Step 2: Check GSTR-2B (your purchases)

You do not file your purchases. Instead, when your suppliers file their GSTR-1, those invoices show up in your GSTR-2B, a monthly statement of the credit you can claim. Open it from the Returns Dashboard and compare it with your purchase register:

• Invoices in your books but not in GSTR-2B: the supplier has not reported them yet. Follow up before claiming.
• Invoices in GSTR-2B but not in your books: check whether they are genuine purchases.
• Blocked credits, such as most motor vehicles and food, must not be claimed even if they appear.

Under the Invoice Management System you can also accept, reject or keep pending each supplier invoice before GSTR-2B is finalised. See reconciling GSTR-2B with your purchase register for a working method.

Step 3: File GSTR-3B and pay tax

1. On the Returns Dashboard, choose Prepare Online on the GSTR-3B tile.
2. Table 3.1 (outward supplies) is auto-filled from your GSTR-1. Check it.
3. Table 4 (eligible ITC) is auto-filled from GSTR-2B. Adjust only for reversals and ineligible credits you have identified.
4. Fill any remaining tables that apply, such as exempt and nil-rated inward supplies or interest and late fee.
5. Click Save GSTR-3B, then Proceed to Payment. The portal works out how much can be paid from your credit ledger and how much needs cash.
6. If the cash ledger is short, click Create Challan, pay via net banking, UPI, card or NEFT/RTGS, and return to the form. The GST challan guide explains the challan.
7. Click Make Payment / Post Credit to Ledger to offset the liability.

The whole form, table by table, is covered in the GSTR-3B filing guide.

Step 4: Sign with EVC or DSC

Tick the declaration, choose the authorised signatory and click File GSTR-3B with EVC or with DSC. With EVC, an OTP goes to the signatory's registered mobile and email. With DSC, the signing utility must be running and the token plugged in. Once filed, the portal shows an ARN and sends a confirmation. Save it. Which method to use is explained in EVC vs DSC for GST filing.

Quarterly filers (QRMP)

Businesses below the turnover limit for the QRMP scheme can file GSTR-1 and GSTR-3B quarterly instead of monthly. Tax is still paid every month.

• Months 1 and 2: optionally upload B2B invoices through the Invoice Furnishing Facility (IFF) so buyers get credit sooner, and pay tax with a PMT-06 challan using either the fixed-sum or self-assessment method.
• Month 3: file the quarterly GSTR-1 (for invoices not already sent through IFF) and the quarterly GSTR-3B, adjusting the tax already paid.

The full rules are in the QRMP scheme explained.

Composition taxpayers

Composition taxpayers do not file GSTR-1 or GSTR-3B. They file CMP-08 every quarter to declare turnover and pay tax at the composition rate, and GSTR-4 once a year. They cannot claim input tax credit, so there is no GSTR-2B reconciliation. See GSTR-4 for composition dealers.

Nil returns

If you had no sales, no purchases and no tax liability in a period, you still file. On the GSTR-1 and GSTR-3B tiles, the portal offers a nil filing option that skips the tables, and eligible taxpayers can also file nil returns by SMS from the signatory's registered mobile. Step-by-step instructions are in nil GST return filing.

Common mistakes to avoid

• Filing GSTR-3B before GSTR-1. Your liability will not auto-populate and the figures will not reconcile.
• Wrong buyer GSTIN on B2B invoices. The credit lands with the wrong business or nowhere. Validate GSTINs at billing, not at filing.
• Claiming credit not in GSTR-2B. Credit generally depends on the supplier having reported the invoice. See ITC rules explained.
• Buying from inactive suppliers. A supplier whose GSTIN is suspended or cancelled may never report your invoice. A GST active status check before payment avoids this.
• Missing the due date. Late fees and interest apply per day. See GST late fee and interest.

Frequently asked questions