How to File GST Returns in 2025 – Step-by-Step for Individuals and Small Businesses

Filing Goods and Services Tax (GST) returns is a crucial compliance activity for any registered business. The process is done online via the GST portal and requires accuracy to avoid penalties. This guide breaks down the basics. For professional help, Kaagaz Mitra’s experts are ready to assist.

Understanding the Main GST Returns

For most regular taxpayers, there are two main returns to be filed monthly or quarterly:

• GSTR-1: This is the return for your outward supplies (sales). You need to provide invoice details for all sales made during the tax period.
• GSTR-3B: This is a summary return where you declare your total sales, input tax credit (ITC) claimed, and the final GST amount payable.

Step-by-Step Filing Process

Step 1: Log in and Navigate to the Returns Dashboard

Log in to the official GST portal (gst.gov.in) with your credentials. Go to Services > Returns > Returns Dashboard.

Step 2: File GSTR-1

Select the financial year and filing period. Prepare the GSTR-1 by adding details of your B2B and B2C invoices. You can add them directly on the portal or use the offline utility tool. Once all details are added, submit and file the return using a DSC or EVC.

Step 3: File GSTR-3B

After filing GSTR-1, the details will auto-populate in your GSTR-2B (an auto-drafted ITC statement). Based on this, your GSTR-3B will also have some pre-filled data. Verify the summary of your sales and ITC, make the tax payment (if any), and then file GSTR-3B using a DSC or EVC.

Frequently Asked Questions (FAQs)