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For many regular Indian GST taxpayers, filing means preparing GSTR-1 to report outward supplies, then filing GSTR-3B to report the summary liability and payment. The exact forms and frequency depend on your taxpayer category and the period; check your GST Portal dashboard before starting. This guide covers the ordinary GSTR-1 and GSTR-3B workflow, plus remedies for common portal errors.

Which GST return do you need to file?

GSTR-1 is the statement of outward supplies for normal and casual registered taxpayers. It may include applicable B2B and B2C supplies, credit and debit notes, exports, advances, amendments, exempt or nil-rated supplies, and HSN/SAC summaries. Not every table applies to every taxpayer or transaction. Composition taxpayers and input service distributors, among others, have different obligations. Use the forms shown for your registration and period on the portal. GST Portal returns guidance

GSTR-3B is the summary return and payment workflow. For the ordinary sequence, file GSTR-1 for the period before filing that period’s GSTR-3B. Prior-period return status can also block a later filing.

Check your period and due date

The GST Portal’s general framework is that monthly GSTR-1 is due on the 11th of the succeeding month and quarterly GSTR-1 on the 13th of the month after the quarter. The Government may extend a due date, and older examples in portal FAQs are not a substitute for the live date. Check the selected period’s dashboard and current notification before relying on a date. GST Portal returns FAQ

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Filing sequence matters: a previous GSTR-1 must be filed before a later GSTR-1, and the period’s GSTR-1 must be filed before its GSTR-3B. The portal also describes a prior GSTR-3B filing restriction when proceeding with GSTR-1. If a tile is blocked, check which earlier return is outstanding rather than repeatedly submitting the same form. GST Portal filing guidance

How to file GSTR-1

  1. Open the return period. Sign in to the GST Portal and go to Services > Returns > Returns Dashboard. Select the financial year and month or quarter, then open the GSTR-1 tile.
  2. Choose how to prepare the return. You can enter data online, prepare it in the GST Returns Offline Tool and upload JSON, or use a third-party application through a GST Suvidha Provider (GSP). The portal documents these routes but does not rank providers or establish that one is best for every business. GST Portal return preparation guidance
  3. Enter applicable outward-supply details. Add the records required for your transactions and taxpayer type. Check the relevant tables rather than filling every table by default.
  4. Validate against source records. Verify the GSTIN, invoice number and date, place of supply, tax treatment, taxable value, tax amounts, and required HSN details against your invoices and books. Do not guess an HSN code.
  5. Generate the summary. After entering or uploading records, generate the GSTR-1 summary. A record may be saved without the tile count updating until the summary is generated. Review the summary and resolve validation issues before filing.
  6. File and retain the acknowledgement. Review the consolidated figures, then submit using the authorized signatory’s DSC or EVC. Retain the ARN and view or download the filed return. GST Portal GSTR-1 manual

How to file GSTR-3B

  1. From Services > Returns > Returns Dashboard, select the same financial year and return period, then open GSTR-3B.
  2. Complete the applicable sections and review the draft, liability, and payment details against your records and the portal’s available information.
  3. Complete payment and offset as applicable, then file with DSC or EVC. Save the filing confirmation and download the filed return. The portal’s nil-return manual also documents preview, filing, and download stages. GST Portal GSTR-3B manual

Fix common GST filing errors

Use the exact error text to identify the problem. Similar-looking upload or filing failures can have different causes, and a remedy for one message may not fix another.

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Symptom What to check and do
Invoices or counts do not appear in the GSTR-1 tile Generate or refresh the return summary and check for pending or errored records before entering the invoices again. The tile count may update only after summary generation. GST Portal GSTR-1 FAQ
HSN is rejected or incomplete Check the applicable HSN requirement and use the portal’s code or description lookup. The filing manual validates HSN entries; requirements depend on turnover and current rules. GST Portal filing manual
Table 12 totals do not match Reconcile taxable values and tax amounts in the HSN summary against the related supply tables and invoice-level records before filing. GST Portal filing manual
Duplicate invoice validation Check whether the document is already present in another upload batch or period. The portal does not accept duplicate supply invoices; do not change invoice identifiers merely to bypass the validation. GST Portal known issues
“File could not be uploaded” or JSON structure validation error Download the error file, correct the source data in the latest offline tool, regenerate the JSON, and upload it again. The portal’s known-issues guidance includes a missing required unit-of-measure field in HSN details as an example of a schema problem. Avoid editing generated JSON blindly. GST Portal known-issues guidance
An amendment cannot find its original invoice Confirm that the original document was uploaded and identify it correctly in the return history. If it is genuinely missing, upload the original before proceeding with the related note or amendment. GST Portal known-issues guidance
GSTR-3B says earlier information was not saved properly Return to the section tiles, verify and save each section again, and confirm the saved-return message before proceeding to payment or offset and filing. GST Portal known-issues guidance
A later period cannot be filed Check the filing status of required earlier GSTR-1 and GSTR-3B returns and file in the required sequence. GST Portal filing guidance

Correct a mistake in GSTR-1

Before filing

Uploaded GSTR-1 invoice details remain draft until the statement is filed. While it is still a draft, edit or delete the incorrect record and check the summary again. GST Portal GSTR-1 FAQ

After filing GSTR-1 but before that period’s GSTR-3B

The portal describes optional GSTR-1A for adding omitted records or amending records for the same period. It becomes available after GSTR-1 is filed or after its due date, whichever is later; it can be filed once for that period and must be filed before that period’s GSTR-3B. Changes flow into the filer’s GSTR-3B. GST Portal GSTR-1A FAQ

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Supplies added or amended through GSTR-1A appear in the recipient’s next tax-period GSTR-2B, not necessarily in the recipient’s statement for the same period. GST Portal GSTR-1A FAQ

After GSTR-3B has been filed

The portal material cited here does not establish a general method to edit or reopen an already-filed GSTR-3B. Do not assume it can simply be revised. For a liability or input tax credit correction, consult current GST law and official instructions or seek advice from a qualified GST practitioner about the route that applies to your case.

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When is a nil GSTR-3B appropriate?

A return is not nil merely because you made no sales. The portal’s nil GSTR-3B conditions include no applicable auto-populated data from GSTR-1/IFF or GSTR-2B, no manual entries, and no outstanding interest or late fee. If those conditions are met, prepare the return, preview the draft, file with DSC or EVC, and download the filed copy. GST Portal nil GSTR-3B manual

Check GSTR-2B before claiming ITC

GSTR-2B is a read-only static input tax credit statement: recipients cannot add or change supplier documents in it. Reconcile it with your books and source documents, and contact the supplier about missing or incorrect filings. Do not claim the same credit twice; make reversals where required, and pay reverse-charge tax. GST Portal GSTR-2B guidance

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Portal labels, validations, due dates, and return obligations can change. This guide covers the ordinary GSTR-1 and GSTR-3B workflow, not every taxpayer category or exceptional filing case; check the live portal and applicable government notifications for your period.

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