How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide, Get Practical GST Course in Delhi, 110094, by SLA Consultants India, New Delhi, Professional

Filing GSTR-1, GSTR-2 (now GSTR-2A/2B), and GSTR-3B correctly is crucial for GST compliance in 2025. Here’s a step-by-step guide tailored for professionals seeking hands-on expertise, such as those enrolling in the Practical GST Course by SLA Consultants India in Delhi, 110094.

How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide, Get Practical GST Course in Delhi, 110094, by SLA Consultants India, New Delhi,

Step-by-Step Guide to Filing GSTR-1, GSTR-2A/2B, and GSTR-3B

1. GSTR-1: Outward Supplies Return

Purpose: Report all sales (outward supplies) for the period.

How to File:

• Login to the GST Portal.

• Navigate to Services > Returns > Returns Dashboard.

• Select the relevant financial year and period.

• Click on GSTR-1.

• Enter details for:

  • B2B and B2C sales

  • Exports

  • Credit/debit notes

  • Amended invoices

  • HSN-wise summary

• Review all entries for accuracy.

• Tick the acknowledgement checkbox confirming correctness.

• Click Submit, then confirm submission17.

• After submission, click File Return.

• Choose to file with DSC or EVC (OTP on registered mobile/email).

• On success, an ARN (Acknowledgement Reference Number) is generated.

Note: No changes can be made after submitting GSTR-1 for the period1.

2. GSTR-2A/2B: Inward Supplies (Auto-Generated)

Purpose: View and reconcile purchases (inward supplies) and eligible Input Tax Credit (ITC).

How to Use:

• GSTR-2A is dynamic and updates as suppliers file GSTR-1.

• GSTR-2B is a static monthly statement, used for ITC claims.

• Download from the GST portal before filing GSTR-3B.

• Reconcile your purchase register with GSTR-2B to ensure only eligible ITC is claimed.

How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide, Get Practical GST Course in Delhi, 110094, by SLA Consultants India, New Delhi,

3. GSTR-3B: Summary Return & Tax Payment

Purpose: Declare summary of sales, purchases, ITC claimed, and pay tax.

How to File:

• Login to the GST Portal.

• Go to Services > Returns > Returns Dashboard.

• Select the period and open GSTR-3B235.

• The form is auto-populated from GSTR-1 and GSTR-2B, but you must review and edit if necessary (highlighted in red if edited).

• Fill in:

  • Outward supplies (sales)

  • Inward supplies (purchases)

  • ITC claimed

  • Tax liability

• Offset liabilities using available ITC and pay any balance tax.

• Click Proceed to File, then file using DSC or EVC.

• Download the system-generated summary PDF for your records2.

Nil Return: If there are no transactions, you can file a Nil GSTR-3B by confirming the Nil status2.

Tips for Compliance

• Always reconcile GSTR-1, GSTR-2A/2B, and GSTR-3B before filing to avoid ITC mismatches and GST notices.

• File on time to avoid late fees and interest.

• Double-check all figures—once submitted, GSTR-1 and GSTR-3B cannot be revised for that period.

Get Practical GST Course in Delhi, 110094 by SLA Consultants India

A practical GST course will train you in these filing processes, reconciliation, and the latest compliance rules—essential for job security and career growth in accounting and taxation910.

Summary:
Filing GSTR-1 involves reporting sales, GSTR-2A/2B is for ITC reconciliation, and GSTR-3B is the summary return for tax payment. Accurate, timely filing and reconciliation are key to smooth GST compliance in 2025123.

SLA Consultants How to File GSTR-1, GSTR-2, and GSTR-3B: Step-by-Step Guide, Get Practical GST Course in Delhi, 110094, by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:

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