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,

GST-registered businesses in India must file specific returns to report their sales, purchases, and tax liability. GSTR-1, GSTR-2, and GSTR-3B are crucial for GST compliance. This guide provides a step-by-step process for filing each of these returns.

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,

1. How to File GSTR-1 (Outward Supplies Report)

GSTR-1 is a monthly or quarterly return that reports sales (outward supplies) made by a business.

Step-by-Step Filing Process:

1. Log in to GST Portal (www.gst.gov.in) using your credentials.
2. Navigate to Services > Returns > Returns Dashboard.
3. Select the financial year and return period, then click Prepare Online under GSTR-1.
4. Enter the following details:
   • B2B (Business-to-Business) Sales – Invoice details of taxable sales to registered businesses.
   • B2C (Business-to-Consumer) Sales – Summary of sales to unregistered consumers.
   • Exports & Debit/Credit Notes, if applicable.
5. Click Generate Summary, review the details, and submit.
6. File the return using Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).

✔ Due Date:

• 11th of the next month (monthly filers).
• 13th of the month after the quarter (quarterly filers under QRMP scheme).

2. How to File GSTR-2 (Suspended Return for Purchases)

GSTR-2 was designed to report purchases (inward supplies) and claim Input Tax Credit (ITC) but has been suspended since 2017 due to technical and compliance challenges.

Alternative: Use GSTR-2A and GSTR-2B

• GSTR-2A is an auto-generated purchase report based on supplier filings.
• GSTR-2B helps businesses track eligible ITC.
• Use these reports to verify ITC claims in GSTR-3B.

3. How to File GSTR-3B (Summary Return for Tax Payment)

GSTR-3B is a self-declared summary return that reports total sales, purchases, ITC claims, and tax liability.

Step-by-Step Filing Process:

1. Log in to GST Portal and go to Returns Dashboard.
2. Select the return period and click Prepare Online under GSTR-3B.
3. Fill in the required details:
   • Total sales and taxable value.
   • Output GST liability (CGST, SGST, IGST, and Cess, if applicable).
   • Eligible ITC from GSTR-2B (purchases, imports, etc.).
   • Tax payable after adjusting ITC.
4. Click Proceed to Payment and pay the tax using net banking, debit/credit card, or challan.
5. Submit and file the return using EVC or DSC.

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,

✔ Due Date: 20th of the next month (or staggered dates for small taxpayers).

Importance of Filing GSTR-1, GSTR-2, and GSTR-3B

✔ Ensures GST compliance and avoids penalties.
✔ Helps businesses claim ITC accurately.
✔ Maintains proper tax records for audits.

Get Practical GST Course in Delhi by SLA Consultants India

For hands-on GST training, SLA Consultants India offers a Practical GST Certification Course in Delhi (110004).

Course Highlights:

✅ Live training on GSTR-1, GSTR-3B filing.
✅ Hands-on practice with Tally & Excel.
✅ Learn GST registration, E-invoicing, and compliance.
✅ Ideal for accountants, tax professionals, and business owners.

SLA Consultant 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 are available at the link below:

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

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

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