How to File GSTR-1, GSTR-2 and GSTR-3B: Step-by-Step Guide Get by SLA

Here’s a step-by-step guide to filing GSTR-1, GSTR-2 (contextualized as per current rules), and GSTR-3B—tailored for 2025 GST compliance. For hands-on mastery, a practical GST course in Delhi (110034) by SLA Consultants India is highly recommended91011.

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,

GSTR-1: Filing Outward Supplies

Login to GST Portal: Go to gst.gov.in and log in with your credentials.

Navigate to Returns Dashboard: Click on ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.

Select Period: Choose the relevant financial year and tax period.

Prepare GSTR-1: Enter invoice-wise details of all outward supplies (B2B, B2C, exports, credit/debit notes).

Review & Validate: Check all entries for accuracy.

Submit & File: Submit the return and file using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

Acknowledgement: On successful filing, you’ll receive an ARN (Acknowledgement Reference Number).

GSTR-2: Inward Supplies (Currently Suspended)

Status: GSTR-2 is suspended. Instead, use GSTR-2A (dynamic) and GSTR-2B (static, monthly) for ITC reconciliation.

Reconciliation: Download GSTR-2B, match it with your purchase register, and claim ITC in GSTR-3B only for invoices reflected in GSTR-2B.

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,

GSTR-3B: Filing the Summary Return

Login & Navigate: Log in to the GST portal. Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’ and select the period.

Open GSTR-3B: Click on ‘Prepare Online’ for GSTR-3B. GST Certification Course in Delhi

Auto-Population: Outward supply values are auto-filled from GSTR-1, and ITC is auto-filled from GSTR-2B (editable with warnings).

Enter/Review Details: Enter or review summary values for outward/inward supplies, ITC, and tax liability. Adjust if needed, but note any edits are highlighted. 

Save & Preview: Click ‘SAVE GSTR-3B’ to save progress. Preview the draft before submission.

Submit: Submit the return. Once submitted, you cannot edit it further.

Pay Tax: Offset liabilities using available ITC and/or cash ledger.

File Return: Select the declaration checkbox, choose the authorized signatory, and file using DSC or EVC.

Confirmation: On successful filing, an ARN is generated as proof.

Why Take a Practical GST Course in Delhi (110034) by SLA Consultants India?

Hands-on training in live GST return filing, ITC reconciliation, and compliance with the latest 2025 rules.

Expert guidance to avoid common errors, penalties, and mismatches.

Job-oriented curriculum for accounting, taxation, and compliance professionals91011.

In summary:
Filing GSTR-1 and GSTR-3B correctly, and reconciling ITC with GSTR-2B, is vital for GST compliance in 2025. GSTR-2 is suspended, so focus on GSTR-2B for ITC. Practical training at SLA Consultants India, New Delhi (110034), ensures you master these processes with confidence.