Filing your own GST return is straightforward once you understand the three-return sequence. This guide walks through GSTR-1, GSTR-2B, and GSTR-3B with specific steps and screenshots of the portal logic.
Who should file their own GST returns
If you have a CA filing your GST returns and you're happy with the arrangement, this guide isn't for you. But if you want to understand what your CA is doing, want to reduce dependence on a third party for monthly filings, or want to handle filings for your own small business — this guide walks through the process step by step.
You need: your GST login credentials, your invoice data for the month, and access to the GST portal at gstin.gov.in.
Step 1: Log in to the GST portal
Go to gstin.gov.in. Enter your GSTIN and password. If you've forgotten your password, use the OTP-based reset via the registered mobile number.
After logging in, go to Services → Returns → Returns Dashboard. Select the financial year and the month for which you're filing.
Step 2: File GSTR-1 (your sales data)
GSTR-1 must be filed by the 11th of the following month (13th under QRMP).
In the Returns Dashboard, click GSTR-1. You'll see tiles for:
Enter data in each section. Good billing software will export an Excel file in the correct format that you can upload instead of entering manually. In the portal, use the Upload button for bulk entry.
After entering all data, click Preview GSTR-1, review the summary, and click Submit. Then click File GSTR-1 using DSC (if you have a digital signature) or EVC (OTP on registered mobile/email).
Once filed, your customers will see these invoices in their GSTR-2B within a few days.
Step 3: Check GSTR-2B (your purchase data)
GSTR-2B is auto-populated from your suppliers' GSTR-1 filings. It's available by the 14th of the following month.
Go to Returns → GSTR-2B. Download the summary or the detailed Excel file. This shows all purchase invoices where your supplier has filed their GSTR-1.
Compare GSTR-2B against your purchase register. For every purchase invoice in your books, it should appear in GSTR-2B. If it doesn't, your supplier hasn't filed their GSTR-1 — you cannot claim ITC on that invoice this month. Follow up with the supplier to file their return.
Step 4: File GSTR-3B (your summary + payment)
GSTR-3B is due by the 20th of the following month (25th for QRMP taxpayers in certain categories).
In Returns Dashboard, click GSTR-3B. Fill in:
Table 3.1 — Outward supplies: Enter your total taxable sales, exempt sales, and nil-rated sales. The GST amounts should match your GSTR-1 total.
Table 4 — ITC claimed: Enter the eligible ITC from your GSTR-2B. Do not enter ITC on blocked categories (personal use, food and beverages for employees, motor vehicles for non-business use).
Net GST payable: The portal calculates this as (Output tax) minus (ITC claimed). If positive, you pay this amount. If negative (ITC exceeds output), the credit carries forward to next month.
Payment: Click Pay Tax. You can pay using your Electronic Cash Ledger (top it up via net banking or NEFT) or use available credit in your Electronic Credit Ledger.
After payment, click Submit and then File using DSC or EVC.
Common mistakes that cause notices
Filing GSTR-3B before GSTR-1 — don't do this. GSTR-1 must be filed first.
Claiming ITC on invoices not in GSTR-2B — this triggers a mismatch notice. Only claim what's in GSTR-2B.
Missing the deadline — even a one-day delay attracts ₹50/day penalty. Mark filing dates in your calendar for the entire year.
If you're looking for software that makes GST return filing straightforward out of the box, Proactiq includes this as part of its all-in-one platform. [Try it free](https://proactiq.com/signup) — no card needed.
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