Overview
The returns a regular taxpayer files, what goes in them, and how to avoid mismatch notices.
Step-by-step
- File GSTR-1 with details of outward supplies by the due date.
- Review GSTR-2B (auto-drafted ITC statement) and compare with your purchase register.
- Compute tax liability and eligible input tax credit.
- File GSTR-3B and pay tax through the electronic cash or credit ledger.
- Reconcile your books with GSTR-1, 3B and 2B every month.
- File the annual return and reconciliation where applicable.
Documents you will usually need
- Sales and purchase registers
- Credit and debit notes
- E-way bill and e-invoice data
- Bank statements
- GSTR-2B download
Practical tips
- Reconcile before filing, not after receiving a notice.
- Do not claim credit that is blocked or not eligible.
- File nil returns too, if applicable.
Official source: GST Portal
General information for awareness only. Rules, forms and due dates change; confirm on the official portal or consult a professional before acting.