Step-by-step guides for GST registration, GSTR-1 & GSTR-3B filing, e-invoice generation, e-way bill, ITC reconciliation, and refund application.
How-To Guides
GST Portal Step-by-Step
New Registration — Step-by-Step
01
Visit gst.gov.in → Services → Registration
Click "New Registration" → Select Taxpayer type (Regular, Composition, Casual Taxable Person, etc.) → Enter PAN, email, and mobile number.
02
OTP Verification (Part A)
Verify email and mobile OTP. A Temporary Reference Number (TRN) is generated and sent to your email/SMS. TRN is valid for 15 days.
03
Fill Part B — Business Details
Login with TRN → Fill Part B: Business name, trade name, principal place of business, nature of business (goods/services), HSN/SAC codes.
04
Upload Documents
PAN card, Aadhaar of proprietor/partner/director, business address proof (electricity bill/rent agreement), bank account details (passbook/cancelled cheque), photos of promoters.
05
Aadhaar Authentication
Opt for Aadhaar authentication (for faster processing without site visit). Enter Aadhaar number → OTP on registered Aadhaar mobile → Biometric or OTP-based verification.
06
Submit with DSC or EVC
Submit application using DSC (Digital Signature Certificate) for companies and LLPs, or EVC/Aadhaar OTP for individuals and proprietors. Application Reference Number (ARN) generated.
07
Approval & GSTIN
Application processed within 3 working days (with Aadhaar authentication) or 7 days (without). GSTIN issued after approval. Login to GST portal to complete remaining profile settings.
Key Note: Aadhaar authentication significantly speeds up GST registration (3 days vs. 7+ days). Ensure the Aadhaar mobile number is updated and active before starting the application.
GSTR-1 Filing — Step-by-Step
01
Login → Returns → GSTR-1
Go to gst.gov.in → Services → Returns → Return Dashboard → Select financial year and month → Click "Prepare Online" or "Prepare Offline" for GSTR-1.
02
B2B Invoices (Table 4A)
Enter all B2B invoices (supplies to registered businesses): GSTIN of buyer, invoice number, invoice date, taxable value, tax rate, and IGST/CGST/SGST amounts.
03
B2C Supplies (Table 5/7)
Table 5: B2C Large (inter-state, >₹2.5L invoice): state-wise breakup. Table 7: B2C Small (all others): aggregate state-wise values. No individual invoice details needed.
04
Exports (Table 6A/6B)
Table 6A: Exports with payment of IGST. Table 6B: Exports without payment (LUT/Bond). Enter shipping bill number, port code, date, and invoice details.
05
Credit / Debit Notes (Table 9B)
Enter all credit notes and debit notes issued to registered buyers. Link each note to the original invoice. CN reduces tax liability; DN increases it.
06
Nil-rated / Exempt / Non-GST (Table 8)
Declare nil-rated, exempted, and non-GST supplies separately for both registered and unregistered buyers. Do not leave this table blank if applicable.
07
Generate Summary & Submit
Click "Preview GSTR-1" → Verify computed tax amounts → "Submit" (freezes data) → File using DSC or EVC. Filed data auto-populates buyer's GSTR-2A/2B within 24 hours.
Key Note: GSTR-1 due date: 11th of next month (monthly filers); quarterly for QRMP scheme taxpayers. Late fee: ₹50/day (₹20/day for nil returns). Max ₹10,000 per return.
GSTR-3B Filing — Step-by-Step
01
Login → Returns → GSTR-3B
Services → Returns → Return Dashboard → Select period → Click GSTR-3B → "Prepare Online". GSTR-3B is a summary self-declaration of outward and inward supplies.
02
Table 3.1 — Outward Supplies
Enter total taxable outward supplies (net of credit/debit notes): taxable value + IGST + CGST + SGST for regular, zero-rated, exempted, and non-GST supplies.
03
Table 3.2 — Inter-state Supplies
Break down inter-state outward supplies by destination state and supply type (B2C, composition, UIN holder). Required only for inter-state supplies.
04
Table 4 — ITC Available
Auto-populated from GSTR-2B. Verify: ITC on inputs (4A), capital goods (4B), input services (4C). Ensure you are not claiming ITC on blocked credits (Section 17(5)).
05
Table 4D — ITC Ineligible / Reversed
Declare ITC reversals: Rule 42 (personal use), Rule 43 (exempt supplies), TRAN-1 demands. Ineligible ITC (Section 17(5)) must be reversed here.
06
Compute Net Tax Liability
Net tax = Tax on outward supplies − ITC Available. System computes IGST, CGST, SGST separately. Check "Tax Payable" in table 6.1.
07
Pay Tax & File
If net tax payable, pay via Challan (PMT-06). Pay from Electronic Cash Ledger or Credit Ledger. Then offset tax → Submit → File with DSC/EVC. Challan can be paid via NEFT/RTGS/net banking.
Key Note: GSTR-3B due date: 20th (monthly) or 22nd/24th (quarterly QRMP) of next month. Late fee: ₹50/day (₹20 for nil). Interest at 18% p.a. on unpaid tax from due date.
E-Invoice Generation — Step-by-Step
01
Check Applicability
E-invoicing is mandatory for businesses with turnover > ₹5 crore (from Aug 2023). Only B2B, B2G, and export invoices (not B2C, NIL, or exempted supply invoices) need e-invoicing.
02
Enable E-Invoice on GST Portal
Login → Services → User Profile → E-invoice enablement. Enter GSTIN → Submit → System activates your GSTIN for IRP (Invoice Registration Portal).
03
Generate Invoice in Your Software
Create the invoice in your accounting software (Tally, Zoho, SAP, etc.) with all mandatory fields: supplier/buyer GSTIN, invoice number, date, HSN, quantity, value, tax amounts, shipping/dispatch details.
04
Push to IRP (Invoice Registration Portal)
Send invoice data (JSON format) to IRP (einvoice1.gst.gov.in or via GSP/ASP). Alternatively, use GST portal's e-invoice generation tool for manual entry.
05
IRN & QR Code Generation
IRP validates and returns: IRN (Invoice Reference Number — 64-character hash), QR code, signed e-invoice JSON. This happens in real-time (< 2 seconds).
06
Print Invoice with QR Code
Embed the IRN and QR code on the physical/digital invoice. The printed QR code contains all key invoice details and is verifiable by the GST department.
07
Auto-Population to GSTR-1
E-invoice data auto-populates in GSTR-1 (B2B table). E-way bill can be generated directly from the IRN without re-entering data. Keep the JSON response for records.
Key Note: Cancellation of an e-invoice must be done within 24 hours of IRN generation. After 24 hours, you cannot cancel — you must issue a credit note instead.
E-Way Bill — Step-by-Step
01
Visit ewaybillgst.gov.in
Login with your GST credentials on the separate E-Way Bill portal. First-time users: register with GSTIN. E-way bill must be generated BEFORE goods start moving.
02
Applicability Check
E-way bill required if: consignment value > ₹50,000 (inter-state or intra-state as notified). Not required for exempted goods (full list in EWB rules), transport by non-motorised vehicles, or within 50 km same state (some relaxations).
03
EWB Generation — Form EWB-01 Part A
Click "Generate New EWB" → Enter: supply type (outward/inward), transaction type (regular/bill to ship to/etc.), document details (invoice/challan), buyer GSTIN, HSN, value, tax.
04
Part B — Transporter Details
Enter transporter ID or vehicle number, mode of transport (road/rail/air/ship), approximate distance (km). Part B must be filled before goods move by road.
05
E-Way Bill Number (EBN)
System generates a unique 12-digit EBN. This must accompany the goods during transit. Print or share EWB digitally with the driver/transporter.
06
Validity & Extension
Validity: 1 day per 200 km (regular vehicles); 1 day per 20 km (ODC/over-dimensional cargo). Extend before expiry: EWB portal → Update Vehicle → Extension. Consignee can also update vehicle number.
07
Cancellation / Rejection
Cancel within 24 hours if goods are not moved. Consignee can reject within 72 hours if they do not receive the goods. Cancelled EWB cannot be used.
Key Note: For e-invoiced supplies, the EWB Part A is auto-populated from the IRN. Just fill Part B (vehicle details) on the EWB portal. This eliminates double data entry.
ITC Reconciliation — Step-by-Step
01
Check GSTR-2B (Auto-drafted ITC)
Login → Services → Returns → GSTR-2B. This shows ITC available based on suppliers' filed GSTR-1/IFF. GSTR-2B is generated on 14th of each month. It is static (does not change).
02
Compare with Purchase Register
Download GSTR-2B in Excel. Compare with your purchase register (invoices, bills of entry). Match: GSTIN, invoice number, invoice date, taxable value, IGST/CGST/SGST.
03
Identify Mismatches
Common mismatches: supplier filed GSTR-1 late (ITC comes next month), wrong GSTIN/invoice number by supplier, supplier has filed but not reflecting (data lag). Short ITC: follow up with supplier.
04
Reverse Ineligible ITC
Identify and reverse ITC on: blocked credits under Sec 17(5) (personal expenses, motor vehicles, food, etc.), purchases from non-filer suppliers, supplies relating to exempt turnover.
05
Two-Way Match
Compare your GSTR-3B ITC claimed vs. GSTR-2B eligible ITC. Excess claim triggers GSTR-3A notice. Short claim is safe but means you are paying cash instead of using ITC.
06
GSTR-2A vs GSTR-2B
GSTR-2A is live/dynamic (updates as suppliers file). GSTR-2B is static (as on 14th). Rule 36(4): ITC claim is limited to 105% of GSTR-2B eligible ITC. Any excess must be reversed.
Key Note: Set up a monthly ITC reconciliation workflow. Unreconciled ITC leads to either excess claims (with penalty risk) or unclaimed ITC (cash flow loss). Use GSTN offline tools for large volumes.
Refund Application — Step-by-Step
01
Check Refund Type
GST refund categories: excess cash balance in Electronic Cash Ledger, excess ITC for exporters (zero-rated supply), inverted duty structure (ITC > tax on output), IGST on exports paid but refund not auto-processed.
02
Login → Refunds → Application for Refund
Services → Refunds → Application for Refund → Select refund type → Choose tax period. System fetches relevant data from your filed returns.
03
Fill RFD-01
Select refund basis (Statement 3/3A for inverted duty, Statement 1 for zero-rated). Fill grounds of refund, invoice-wise details, undertaking declaration. Auto-computed refund amount is shown.
04
Upload Supporting Documents
Required documents: copy of GSTR-1, GSTR-3B, export invoices/shipping bills, bank account details (for payment), LUT/Bond copy (for zero-rated without tax payment), payment challans.
05
Submit RFD-01
Submit with DSC or EVC → ARN (Application Reference Number) generated. ARN is your tracking reference. Application sent to jurisdictional GST officer for processing.
06
Track & Respond
Track status via Services → Refunds → Track Application Status. If officer raises query (RFD-08), respond within 15 days via RFD-09. Approved refunds credited to your bank within 60 days of application.
Key Note: Exporters can get fast-track refund of IGST paid on exports via automated Shipping Bill matching on ICEGATE. Ensure your PAN matches the Shipping Bill exporter PAN for auto-processing.
Quick Reference
GST Return Due Dates & Late Fees
| Return | Who Files | Frequency | Due Date | Late Fee |
|---|---|---|---|---|
| GSTR-1 | All regular taxpayers | Monthly / Quarterly | of next month | ₹50/day (₹20 nil) |
| GSTR-3B | All regular taxpayers | Monthly / Quarterly | of next month | ₹50/day + 18% interest |
| GSTR-4 | Composition dealers | Annual | next FY | ₹50/day max ₹2,000 |
| GSTR-9 | Regular taxpayers >₹2Cr | Annual | next FY | ₹200/day max 0.25% turnover |
| GSTR-9C | Taxpayers >₹5 crore | Annual | next FY | Same as GSTR-9 |
| GSTR-7 | TDS deductors | Monthly | of next month | ₹50/day max ₹2,000 |
| GSTR-8 | E-commerce operators (TCS) | Monthly | of next month | ₹50/day max ₹2,000 |
Common Questions
GST Portal FAQs
Can I file a nil GSTR-1 and GSTR-3B?+
Yes. If you have no outward supplies in a period, file a nil return. Nil GSTR-1 can be filed via SMS (SMS "NIL R1 GSTIN TAX_PERIOD" to 14409). Late fee for nil returns is ₹20/day max ₹500.
What is the QRMP scheme?+
Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly, but pay tax monthly using PMT-06 challan by the 25th.
My GSTR-2B shows less ITC than my purchase register. What to do?+
Your supplier has not filed GSTR-1 or filed it late. You can only claim ITC up to 105% of GSTR-2B ITC. Follow up with the supplier to file their GSTR-1. The ITC will appear in the next month's GSTR-2B once they file.
How do I reset or revise GSTR-3B?+
GSTR-3B cannot be revised after filing. Errors in outward supplies must be corrected in next month's GSTR-3B (for under-reporting) or via credit/debit note and GSTR-1 amendment (for over-reporting).
Is e-invoice mandatory for B2C transactions?+
No. E-invoicing is required only for B2B (registered buyer), B2G (government buyer), and export invoices. B2C invoices (to unregistered persons) are exempt from e-invoicing but may need a dynamic QR code if value exceeds ₹500.
How do I track my GST registration application status?+
Visit gst.gov.in → Services → Registration → Track Application Status → Enter ARN (Application Reference Number). Status shows: Pending Verification, Pending Clarification, Approved, or Rejected.