Step-by-Step Guide: How to File GST Return Online in India

Building Trust and Compliance through GST Registration

The Goods and Services Tax (GST) has simplified the indirect tax system in India, but it also places a responsibility on businesses to file their returns accurately and on time. Every registered taxpayer must submit GST returns to report sales, purchases, input tax credit, and tax liability. While the portal might seem complicated at first, once you understand how to file GST return online in India, the process becomes routine and manageable.

Let’s take the case of Pooja Enterprises, a trading firm in Mumbai, to understand this process more clearly.

Example: Filing a GSTR-3B Return for June 2025

1. Login to the GST Portal – Pooja visits gst.gov and enters her GSTIN, username, and password.

2. Go to the Returns Dashboard – She selects the financial year 2025–26 and the return period of June 2025.

3. Choose GSTR-3B – Since she needs to report her monthly tax liability, she opts for GSTR-3B.

4. Verify Details – Auto-populated input tax credit from GSTR-2B is checked carefully against her purchase invoices.

5. Enter Outward Supplies – She inputs details of sales, tax collected, and net liability.

6. Preview Draft – Pooja downloads the draft return to review figures before submission.

7. Make Payment – She uses available ITC and pays the remaining liability through online banking.

8. File the Return – Using an Electronic Verification Code (EVC), she verifies and files the return successfully.

9. Receive Acknowledgment – The system generates an ARN (Acknowledgment Reference Number), confirming the filing.

Through these steps, Pooja completes her June 2025 GSTR-3B filing smoothly.

Why Accuracy Matters

The GST system is highly data-driven. Figures in GSTR-1 and GSTR-3B must match, otherwise mismatches may lead to notices from the department. From July 2025 onwards, the government has further tightened the rules: taxpayers will no longer be able to edit auto-populated liability in GSTR-3B. Any corrections must be made through GSTR-1A, which does not reflect in real time. This change means businesses must be extremely careful while filing their sales details.

Benefits of Timely Filing

For Pooja Enterprises, timely filing helps in several ways. It prevents penalties and late fees, allows smooth claiming of input tax credit, and builds a good compliance record. Many lenders and larger clients now consider GST compliance before entering into business agreements, which means regular and accurate return filing also improves business credibility.

Conclusion

Understanding how to file GST return online in India is crucial for every taxpayer. The process includes logging into the GST portal, selecting the appropriate return form, verifying auto-filled data, entering outward and inward supply details, paying any pending liability, and finally authenticating with EVC or DSC. Once familiar with these steps, businesses can file returns with ease and focus more on growth instead of compliance worries.