GST Portal (gst.gov.in)
Complete How-To Guide

Go to gst.gov.in → Services → Returns → Return Dashboard → Select financial year and month → Click "Prepare Online" or "Prepare Offline" for GSTR-1.

Enter all B2B invoices (supplies to registered businesses): GSTIN of buyer, invoice number, invoice date, taxable value, tax rate, and IGST/CGST/SGST amounts.

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.

Table 6A: Exports with payment of IGST. Table 6B: Exports without payment (LUT/Bond). Enter shipping bill number, port code, date, and invoice details.

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.

Declare nil-rated, exempted, and non-GST supplies separately for both registered and unregistered buyers. Do not leave this table blank if applicable.

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.

Services → Returns → Return Dashboard → Select period → Click GSTR-3B → "Prepare Online". GSTR-3B is a summary self-declaration of outward and inward 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.

Break down inter-state outward supplies by destination state and supply type (B2C, composition, UIN holder). Required only for inter-state supplies.

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)).

Declare ITC reversals: Rule 42 (personal use), Rule 43 (exempt supplies), TRAN-1 demands. Ineligible ITC (Section 17(5)) must be reversed here.

Net tax = Tax on outward supplies − ITC Available. System computes IGST, CGST, SGST separately. Check "Tax Payable" in table 6.1.

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.

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.

Login → Services → User Profile → E-invoice enablement. Enter GSTIN → Submit → System activates your GSTIN for IRP (Invoice Registration Portal).

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.

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.

IRP validates and returns: IRN (Invoice Reference Number — 64-character hash), QR code, signed e-invoice JSON. This happens in real-time (< 2 seconds).

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.

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.

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.

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).

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.

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.

System generates a unique 12-digit EBN. This must accompany the goods during transit. Print or share EWB digitally with the driver/transporter.

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.

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.

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).

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.

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.

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.

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.

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.

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.

Services → Refunds → Application for Refund → Select refund type → Choose tax period. System fetches relevant data from your filed returns.

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.

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.

Submit with DSC or EVC → ARN (Application Reference Number) generated. ARN is your tracking reference. Application sent to jurisdictional GST officer for processing.

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.