Start with the taxpayer type and return calendar—not a universal six-step form. Reconcile books, GSTR‑1/IFF, GSTR‑2B and tax ledgers; file the applicable statement or return; discharge liability; authenticate with DSC or EVC as permitted; and retain ARN and working papers. A return shown as ‘submitted’ is not necessarily filed.
How this 2026 guide was prepared
The supplied draft was treated as a topic brief, not as legal authority. Outdated portal dates, overbroad thresholds, invented procedures and incorrect rate or format claims were corrected against official GST, CBIC, GST Council and India Code materials available on 2026-07-28.
Effective-date warning: GST rates, exemptions, portal screens and due dates can change. Confirm the live notification and return period before acting.
Who files which return
Regular taxpayers commonly furnish GSTR‑1 and GSTR‑3B monthly or under QRMP. Composition taxpayers use CMP‑08 and annual GSTR‑4; e-commerce operators, ISDs, TDS deductors, non-residents and final-return cases have different forms. GSTR‑9 applicability and exemptions must be checked for the year.
Documents and data pack
Prepare sales register, invoice and credit/debit note series, purchase register, GSTR‑2B reconciliation, reverse-charge items, import and export documents, e-invoice and e-way data, advances where relevant, electronic cash/credit/liability ledgers, prior-period amendments and bank payment evidence.
File GSTR‑1 or IFF accurately
Choose Services → Returns → Returns Dashboard, select the period and applicable form, enter or upload outward-supply details, run validations, review summaries and file. QRMP taxpayers may use IFF for eligible B2B invoices in the first two months; IFF is optional and has limits.
Prepare and file GSTR‑3B
Review auto-drafted values but do not treat them as unquestionable. Reconcile outward tax, reverse charge, eligible and ineligible ITC, reversals, exempt and non-GST supplies. Create a challan where cash is needed, offset liability, then file using the permitted authentication method.
Payment modes and authentication
Payment facilities and challan limits are governed by the portal. Cards are not a universal direct return-payment method as the source draft implies. Companies and LLPs generally use DSC where required; other taxpayers may use EVC where permitted.
Track status and correct mistakes
Use the Returns Dashboard or Track Return Status with ARN and period. Saved, submitted, filed-valid and filed-invalid concepts differ by form. Many filed-return errors cannot be revised through a free-standing revised return; correct them in the prescribed later-period fields and retain reconciliation.
Need a transaction-specific GST review?
Check registration, classification, value, place of supply, input credit, documents and return treatment before filing.
Request GST supportFrequently asked questions
Can I revise a filed GST return?
GST generally uses amendment and later-period correction mechanisms rather than a universal revised return.
Is GSTR‑9 always mandatory?
No. Applicability and any notification-based exemption must be checked for the financial year.
Can QRMP taxpayers ignore monthly compliance?
No. Tax payment may still be monthly and IFF may be used for eligible invoices.
Is GSTR‑2B enough to claim ITC?
It is a key statement, but section 16 conditions, restrictions, use and documentation must also be checked.
How do I know filing succeeded?
Confirm filed status and preserve the ARN; a saved or submitted draft is insufficient.
Can every taxpayer use OTP?
Authentication depends on taxpayer type and portal rules; DSC may be mandatory.
What if the portal is down near a deadline?
Keep evidence, retry through official channels and follow GSTN/CBIC advisories; downtime does not automatically extend the due date.
