How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide, Get Practical GST Course in Delhi, 110034, by SLA Consultants India, New Delhi,
Jun 25th, 2025 at 13:07 Learning Delhi 2 views-- ₨
Filing GST returns accurately is essential for compliance and smooth business operations. Below is a step-by-step guide for filing GSTR-1, GSTR-2 (currently suspended), and GSTR-3B, along with insights into current practices and practical GST training opportunities in Delhi.
Step-by-Step Guide to Filing GST Returns
1. GSTR-1: Outward Supplies Return
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Log in to the GST Portal: Use your credentials to access your account.
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Navigate to GSTR-1: Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’ and select the relevant tax period for GSTR-1.
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Enter Outward Supply Details: Fill in all outward supplies (sales) made during the period, including B2B, B2C, exports, credit/debit notes, and HSN-wise summaries.
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Review and Submit: After entering all details, review the information, select the acknowledgement checkbox, and click ‘Submit’. A pop-up will confirm your submission.
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File Return: Click on ‘File Return’ and choose to file using your Digital Signature Certificate (DSC) or EVC (Electronic Verification Code). A success message and ARN (Application Reference Number) will appear upon completion. GST Certification in Delhi
2. GSTR-2: Inward Supplies Return (Suspended)
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Current Status: GSTR-2 is currently suspended and not in use.
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Alternative: Use GSTR-2A (auto-populated from suppliers’ GSTR-1) and GSTR-2B (static monthly ITC statement) for ITC reconciliation. These are view-only and do not require filing.
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Purpose: To verify and reconcile input tax credit (ITC) based on suppliers’ filings.
3. GSTR-3B: Summary Return
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Log in to the GST Portal: Access your account.
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Navigate to GSTR-3B: Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’ and select the appropriate financial year, quarter, and return period.
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Enter Details: Fill in the summary of outward and inward supplies, ITC claimed, and tax payable. You can also use the ‘PREPARE ONLINE’ feature for a guided process.
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Save Draft: Click ‘SAVE GSTR-3B’ to save your progress. You can preview the draft before final submission.
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Pay Tax Liability: If there is any tax due, make the payment online.
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File Return: Select the declaration checkbox, choose the authorized signatory, and file using DSC or EVC. A confirmation message will appear after successful filing.
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Note: GSTR-3B cannot be revised after filing, so ensure accuracy before submission.
Key Points to Remember
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GSTR-2 is suspended; use GSTR-2A/2B for ITC reconciliation.
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GSTR-1 and GSTR-3B must be filed on time to avoid late fees and penalties.
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Always review and reconcile data before filing to prevent mismatches and compliance issues.
Practical GST Course in Delhi by SLA Consultants India
SLA Consultants India, located in New Delhi (110034), offers a practical GST course that covers all aspects of GST return filing, including GSTR-1, GSTR-2A/2B, and GSTR-3B. The course provides hands-on training, real-world case studies, and step-by-step guidance, helping businesses and professionals master GST compliance and stay updated with the latest regulations9.
By following this guide and leveraging expert training, you can ensure accurate GST return filing, maximize ITC benefits, and maintain strong compliance for your business.
SLA Consultants How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide, Get Practical GST Course in Delhi, 110034, 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/
E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses
Contact Us:
SLA Consultants India
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E-Mail: hr@slaconsultantsindia.com
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