How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide

GSTR-1, GSTR-2, and GSTR-3B are essential GST returns for every registered taxpayer in India. Here’s a concise, step-by-step guide to filing each, along with details about a practical GST course in Delhi by SLA Consultants India.

How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide,  Get Practical GST Course in Delhi, 110004, by SLA Consultants India, New Delhi

GSTR-1: Outward Supplies Return

Purpose:
Reports all sales (outward supplies) made by a business in a tax period.

Steps to File:

1. Login to the GST portal using your credentials.

2. Navigate to ‘Returns Dashboard’ and select the relevant period.

3. Select GSTR-1 and choose to file monthly or quarterly, as applicable.

4. Enter invoice details for B2B, B2C, exports, and other outward supplies.

5. Save and validate the entries.

6. Preview the return to check for errors.

7. Submit the return and file using DSC or EVC.

Note: Filing GSTR-1 is mandatory for all regular taxpayers except those under the Composition Scheme.

GSTR-2: Inward Supplies Return

Purpose:
Intended to capture purchase (inward supplies) details. Currently, GSTR-2 is suspended and not required to be filed. Instead, taxpayers use GSTR-2A/2B for input tax credit (ITC) reconciliation.

GSTR-3B: Monthly Summary Return

Purpose:
A summary return consolidating sales, ITC claimed, and net tax payable. It is a self-declaration form and must be filed monthly or quarterly, depending on turnover.

Steps to File:

1. Login to the GST portal.

2. Go to Returns Dashboard and select the relevant period.

3. Select GSTR-3B.

4. Enter summary details:

   • Outward supplies (taxable, exempt, nil-rated)

   • ITC claimed

   • Tax payable and paid

   • Interest and late fees, if any

5. Save and preview the form.

6. Submit the return.

7. Pay tax liability online via net banking, credit/debit card, or NEFT/RTGS.

8. File using DSC or EVC.

Tip: Always reconcile GSTR-1 and GSTR-3B before submission to avoid mismatches and compliance issues.

How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide,  Get Practical GST Course in Delhi, 110004, by SLA Consultants India, New Delhi

Practical GST Course in Delhi (SLA Consultants India)

SLA Consultants India offers a hands-on GST Course in Delhi, covering:

• Filing of GSTR-1, GSTR-3B, and reconciliation techniques

• Real-life scenarios and practical tips for GST compliance

• Handling discrepancies, ITC claims, and avoiding common errors

Location:
SLA Consultants India, New Delhi (for example, Laxmi Nagar, 110092)24.

Benefits:

• Expert-led sessions

• In-depth understanding of GST returns

• Practical training with real-time examples

• Support for accurate and compliant GST filings

For comprehensive GST skills and compliance, consider enrolling in SLA Consultants India's practical GST course in Delhi.

SLA Consultants How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide,  Get Practical GST Course in Delhi, 110004, by SLA Consultants India, New Delhi Details with "New Year Offer 2025" with Free SAP FICO Certification are available at the link below:

https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx

https://slaconsultantsdelhi.in/gst-course-training-institute/

GST Training Courses

Module 1 - GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)

Module 2 - Income Tax/TDS - By Chartered Accountant (Direct Tax)

Module 3 - Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant

Module 4 - Banking and Finance Instruments - By Chartered Accountant

Module 5 - Customs / Import and Export Procedures - By Chartered Accountant

Contact Us:

SLA Consultants India

82-83, 3rd Floor, Vijay Block,

Above Titan Eye Shop,

Metro Pillar No.52,

Laxmi Nagar, New Delhi - 110092

Call +91- 8700575874

E-Mail: hr@slaconsultantsindia.com

Website: https://www.slaconsultantsindia.com/