File GSTR-1 and GSTR-3B
File GSTR-1 and GSTR-3B — specific eligibility, documents, portal steps, verification stages, common mistakes, and practical FAQs.
- Last verified
- 18 August 2026
- Official site
- gst.gov.in ↗
- Application Mode
- Online & Offline
- Issuing Authority
- GSTN and the jurisdictional GST authority
- Online
- Available
- Offline
- Available
File GSTR-1 and GSTR-3B is handled through GSTN and the jurisdictional GST authority and, where applicable, the office serving the relevant address, vehicle, employer, tax record, or place of occurrence. The exact form and verification route depend on the record in question.
Start with the official portal linked above, use the specific option named in the steps, and retain the acknowledgement or reference. For a case that falls outside the examples here, verify the route with Jurisdictional GST officer.
Eligibility
- You meet the service conditions published by GSTN and the jurisdictional GST authority.
- Your identity and supporting records can be verified by the issuing authority.
Required documents
GSTIN and portal credentials
RequiredSupports the File GSTR-1 and GSTR-3B application or status check.
Use the current checklist published by GSTN and the jurisdictional GST authority; carry the original when the office may inspect it.
PDFJPGOriginalSales register and invoice data for GSTR-1
RequiredSupports the File GSTR-1 and GSTR-3B application or status check.
Use the current checklist published by GSTN and the jurisdictional GST authority; carry the original when the office may inspect it.
PDFJPGOriginalPurchase and input-tax-credit records
RequiredSupports the File GSTR-1 and GSTR-3B application or status check.
Use the current checklist published by GSTN and the jurisdictional GST authority; carry the original when the office may inspect it.
PDFJPGOriginalGSTR-2B for ITC reconciliation
RequiredSupports the File GSTR-1 and GSTR-3B application or status check.
Use the current checklist published by GSTN and the jurisdictional GST authority; carry the original when the office may inspect it.
PDFJPGOriginalDigital Signature Certificate or EVC access
RequiredSupports the File GSTR-1 and GSTR-3B application or status check.
Use the current checklist published by GSTN and the jurisdictional GST authority; carry the original when the office may inspect it.
PDFJPGOriginal
Step-by-step process
- 1
Open Returns Dashboard
Sign in to gst.gov.in and open Returns Dashboard for the GSTIN and return period.
- 2
Prepare GSTR-1
Prepare GSTR-1 with outward supplies, including B2B, B2C, credit notes, debit notes, and exports where applicable.
- 3
File GSTR-1
Review the saved GSTR-1 data, compute the summary, and file it using EVC or DSC as permitted.
- 4
Reconcile GSTR-3B
Open GSTR-3B, reconcile eligible ITC with GSTR-2B, enter outward liability and ITC, and review the tax payable.
- 5
File GSTR-3B
Make the displayed tax payment, file GSTR-3B, and download the filed return acknowledgement.
Official website
Always confirm critical details here
gst.gov.in
Who issues this?
- Issuing Office
- Jurisdictional GST officer
What happens after applying
- 1
Application or status request submitted
The GSTN and the jurisdictional GST authority portal or office records the request and provides a reference where applicable.
- 2
Record and document checks
GSTN and the jurisdictional GST authority compares the submitted information with its records and supporting evidence.
- 3
Verification or clarification
The applicant or employer may need to answer a query, attend an office, or provide an additional record.
- 4
Record updated or document issued
The final status, certificate, card, licence, or departmental response is made available through the prescribed channel.
Common mistakes & rejection reasons
Selecting the wrong service or jurisdiction
Why: The department routes records by service, address, employer, vehicle, or event jurisdiction.
Fix: Confirm the responsible office and exact service name on the department portal before submitting.
Entering details that do not match the source record
Why: A spelling, date, address, or reference-number mismatch can stop an automated match.
Fix: Copy the value from the original record and review the completed form before authentication.
Uploading an incomplete or unreadable file
Why: Cropped pages, blurred text, unsupported formats, and password-protected PDFs can fail document checks.
Fix: Upload the complete, legible record in the format shown by the portal and retain the original.
Missing a department query
Why: An unanswered clarification can leave the request unresolved or send it back for correction.
Fix: Monitor the official account and registered contact channel, then answer through the same route.
Using an unofficial link or agent form
Why: A private page may collect identity information without being connected to the issuing authority.
Fix: Start at the official URL in this guide and verify the domain before entering credentials.
Special situations
A name or date differs across records▾
Ask the issuing authority which correction evidence is accepted.
Frequently asked questions
What is GSTR-1?▾
GSTR-1 reports outward supplies and invoice details. The return categories include B2B, B2C, credit notes, debit notes, and other supplies supported by the GST portal.
What is GSTR-3B?▾
GSTR-3B is the summary return for outward and inward supplies, eligible ITC, and tax liability. Verify the summary against the books before filing.
Why file GSTR-1 before GSTR-3B?▾
GSTR-1 supplies transaction information that can feed later GST records. Follow the portal's filing sequence and the return calendar for the registered taxpayer.
What is GSTR-2B used for?▾
GSTR-2B is the system-generated statement used to reconcile eligible input tax credit with supplier-reported invoices. Do not claim an invoice merely because it appears in your purchase register.
Can a nil return be filed?▾
A taxpayer with no reportable activity may use the nil-return option where the portal permits it. Confirm that there are no invoices, liability, or other disclosures before selecting nil.
Who can use EVC?▾
The portal shows whether EVC is available for the taxpayer profile. Companies and other entities may need DSC or another permitted signing method.
What if an invoice is missing?▾
Reconcile the supplier's filing and your GSTR-2B, then contact the supplier or use the GST correction route. Keep the invoice and purchase evidence for the reconciliation.
What if GSTR-3B shows a liability?▾
Review the liability, eligible ITC, and payment challan before filing. If the figure is unexpected, correct the return data or ask a GST professional before submission.
What is the correct route for file-gstr?▾
Use the named portal option in the steps, not a similar-looking form. The service is handled by the authority identified in this guide.
Which record controls the application?▾
Use the primary record named in the documents list and copy its details exactly. If two records conflict, verify the correction route with the issuing authority.
What should I save after submission?▾
Save the acknowledgement, reference, receipt, and any uploaded-document confirmation. Use the reference on the department's own status page.
Can the office require verification?▾
Yes. The authority may compare the record, request an appearance, or ask for clarification when the application cannot be verified from the submitted evidence.
What if the service is unavailable online?▾
Use the authorised office or assisted route identified by the department. Do not upload personal records to an unofficial form while the portal is unavailable.
How do I handle a rejected request?▾
Read the stated reason, correct the underlying record or document, and use the authority's correction or fresh-application route. Verify unusual cases with the issuing office.
Who controls the final decision?▾
The issuing authority and its jurisdictional office control acceptance, verification, and issuance. A private agent cannot override a department decision.
Official sources
- GSTN and the jurisdictional GST authority ↗
gst.gov.in
Official source for File GSTR-1 and GSTR-3B.
Disclaimer: This guide is for informational purposes only. Government portals, document requirements, and fees can change without notice. Always verify the latest requirements on the official website before you apply. Last verified on 18 August 2026.