GST · How-To

Procedure For Filing GST Return (India, 2026)

Updated for 2026 · Claw Editorial

Filing GST returns is a monthly or quarterly routine for every registered business, and the portal does most of the heavy lifting once you know the order of the steps. The trouble is that there are several returns, each with its own purpose and due date, and missing one triggers late fees and blocked input credit. This guide walks through the actual procedure on the GST portal, explains how GSTR-1 and GSTR-3B work together, and shows where the e-way bill fits in.

01Which GST returns you file

Most regular businesses deal with two main returns, plus an annual one. The names look alike, so fix the purpose of each in your mind.

Small taxpayers under the QRMP scheme file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Composition taxpayers file different, simpler returns. Check which category you are in before you begin, because it decides your forms and dates.

02Before you start: what you need

Gather these before you log in, and the filing itself takes minutes rather than hours:

• Your GST login for the portal at gst.gov.in.
• All sales invoices for the period, with GSTINs of business customers, invoice numbers, dates, values and tax.
• All purchase records, to work out the input tax credit you can claim.
• Your GSTR-2B, the auto-drafted statement of input credit available to you based on your suppliers' filings.
• A DSC or an OTP-based EVC to sign and submit the return.

Reconcile your purchase records against GSTR-2B first. Credit you claim that is not reflected in 2B is the most common reason for a later notice.

03Step-by-step: filing GSTR-1

GSTR-1 reports your sales. File it first, because it feeds your customers' input credit and parts of your own GSTR-3B.

1. Log in at gst.gov.in and go to Returns Dashboard.
2. Select the financial year and the return period, then open GSTR-1.
3. Enter invoice details: business-to-business invoices with the customer GSTIN, business-to-consumer sales as summaries, credit and debit notes, exports and any advances.
4. Use the offline tool or direct entry for large numbers of invoices.
5. Check the summary, then submit and file using DSC or EVC.

Once filed, the key figures flow into the system and appear for your customers in their GSTR-2B.

04Step-by-step: filing GSTR-3B

GSTR-3B is the summary return where you actually pay the tax. Much of it is auto-filled from your GSTR-1 and GSTR-2B, but you must check every figure.

1. Open GSTR-3B for the same period from the Returns Dashboard.
2. Confirm the outward supply and tax figures, which are drafted from GSTR-1.
3. Enter your eligible input tax credit, reconciled against GSTR-2B.
4. The portal computes the net tax payable after setting off input credit.
5. Pay any balance through the cash ledger (create a challan if needed), then submit and file with DSC or EVC.

05The e-way bill process

An e-way bill is a separate document, not a return, but it is part of the same compliance world. You generate it when goods above the notified value move from one place to another.

E-way bill registration process

If you are already registered under GST, you enrol on the e-way bill portal at ewaybillgst.gov.in using your GSTIN. The portal sends an OTP to your registered mobile number, you set a username and password, and your e-way bill account is ready.

E-way bill generation process

1. Log in to the e-way bill portal and choose Generate New.
2. Enter the supply type, the document (invoice) number and date, and the value of goods.
3. Fill in the from and to details, the HSN code and the quantity.
4. Add transport details: the transporter ID or the vehicle number.
5. Submit to get the e-way bill number, which travels with the consignment.

For the layout and fields of the document itself, see the e-way bill format. The value threshold and some state rules vary, so confirm them for your state.

06Due dates and late fees

The exact dates depend on whether you file monthly or quarterly, but the pattern is steady:

• GSTR-1 (monthly): usually by the 11th of the following month, as notified.
• GSTR-3B (monthly): usually by the 20th of the following month, as notified.
• QRMP filers: quarterly returns with monthly tax payment on notified dates.

Late filing attracts a late fee per day and interest on unpaid tax, both as notified. Returns must be filed in sequence, so one missed period blocks the next. If turnover crosses the audit threshold, extra reporting applies; see the GST audit turnover limit.

07How Claw Tax helps

Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.

Filing GST returns yourself on gst.gov.in is free and workable once your bookkeeping is clean and you file every period on time. The pain is the monthly rhythm, the GSTR-2B reconciliation, and the way one missed return blocks the next. Claw Tax is for when you want a verified chartered accountant to run your GST filings each month so nothing slips.

You pick GST return filing at a fixed, published price (GST returns start from Rs 799 a month, see the page), a verified CA prepares and reconciles the returns, a Claw reviewer checks them before submission, and you get reminders before every due date. You can see the fixed prices and start at clawlaw.in/tax.

This is general information, not tax advice; a verified CA handles the specifics of your case.

08Frequently asked questions