Prepare GSTR-1, GSTR-2B and GSTR-3B

Open a return period

1. 1Go to GST returns and choose the Return period (month).
2. 2Switch between the three tabs: GSTR-1 · Outward, GSTR-2B · ITC and GSTR-3B · Summary.

GSTR-1 (outward supplies)

1. 1Review each section against your sales register.
2. 2Click Download JSON.
3. 3On the GST portal, open GSTR-1 for the same period, choose Prepare offline → Upload, and upload the JSON.
4. 4Check the summary on the portal and file with DSC or EVC.

• B2B — registered customers — invoice-wise, with customer GSTIN and rate.
• B2C (small) — grouped by place of supply and rate.
• EXP — exports, including zero-rated supplies under LUT.
• Credit notes (CDNR / CDNUR) — linked to their original invoice.
• HSN / SAC summary — quantity, UQC, taxable value and tax per HSN.

GSTR-2B and GSTR-3B

GSTR-2B · ITC lists your purchase bills by supplier with their GSTIN and tax — compare it with the GSTR-2B on the portal to make sure every supplier has uploaded your invoices before you claim credit.

GSTR-3B · Summary shows total outward supplies, eligible input tax credit (less debit notes) and Net tax payable. Use these figures to fill GSTR-3B on the portal and pay any balance.