How to File GST Return - Step by Step Guide 2026
Quick Summary
GST return filing involves GSTR-1 (sales), GSTR-3B (summary), and GSTR-2B (auto-populated purchases). File monthly or quarterly based on turnover. Late filing attracts penalties.
What is a GST Return?
A GST return is a document containing details of income/sales and expenses/purchases that a taxpayer must file with the tax authorities. It calculates tax liability.
Returns must be filed monthly or quarterly depending on turnover and business type.
Types of GST Returns
GSTR-1 (Outward Supplies)
Details of all sales made during the period. Due by 11th of next month.
GSTR-3B (Summary Return)
Summary of sales, purchases, ITC claimed, and tax payment. Due by 20th of next month.
GSTR-2B (Auto-Populated)
Auto-generated purchase register. Available by 14th. Used for reconciliation.
GSTR-4 (Composition)
Quarterly return for composition dealers. Due by 18th of month following quarter.
GSTR-9 (Annual Return)
Annual summary. Due by December 31st of next financial year.
Filing Process (GSTR-3B)
Step 1: Login to GST Portal
Go to gst.gov.in → Login with credentials
Step 2: Select Return Type
Services → Returns → Return Dashboard → Select GSTR-3B
Step 3: Fill Return Details
Table 3.1: Outward taxable supplies (sales)
Table 4: Eligible ITC (from GSTR-2B)
Table 5: Exempt, nil-rated supplies
Step 4: Calculate Tax Liability
Tax payable = Output tax - Input tax credit
Step 5: Pay Tax (if applicable)
Create challan → Pay via net banking
Step 6: File with DSC/EVC
Verify return using Digital Signature or EVC
Step 7: Acknowledgment
Download ARN confirmation
Documents Required
- Sales invoices (for GSTR-1)
- Purchase invoices
- GSTR-2B (auto-generated)
- Debit/credit notes
- Export invoices & shipping bills
- Bank statements (for cash ledger)
Return Due Dates 2026
| Return Type | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-4 | Quarterly | 18th of month after quarter |
| GSTR-9 | Annual | 31st December |
Late Filing Penalties
Late fees vary by turnover (rationalized since 2021):
- Nil return: ₹500 (₹250 CGST + ₹250 SGST)
- Turnover < ₹1.5 Cr: ₹2,000 max
- Turnover ₹1.5-5 Cr: ₹5,000 max
- Turnover > ₹5 Cr: ₹10,000 max
- Interest: 18% per annum on unpaid tax
Use our Penalty Calculator → to check exact late fees!
Filing Best Practices
- ✅ File GSTR-1 before GSTR-3B (correct order)
- ✅ Reconcile with GSTR-2B before claiming ITC
- ✅ Set reminders 3 days before due date
- ✅ Keep digital copies of all invoices
- ✅ File nil returns even with no transactions
- ✅ Pay tax before filing return