Step 1: Collect All Invoices

Start with gathering these for the month:

• Sales invoices (outward supply)
• Purchase bills (inward supply)
• Debit/credit notes (if any)
• Delivery challans (job work, transfers)

Pro Tip: Use a simple Excel sheet or accounting software that categorizes sales and purchases by GST rate (5%, 12%, 18%, etc.).

Step 2: Reconcile Your Records with GSTR-2B

GSTR-2B is your auto-drafted statement. Match your purchase invoices with it:

• If your supplier has not filed their return, you won’t get ITC.
• Cross-check GSTINs, invoice dates, and amounts.

Local Tip: In Purnea and nearby industrial areas, many suppliers file late—follow up regularly to avoid ITC loss.

Step 3: File GSTR-1 (Outward Supplies)

GSTR-1 contains your sales information:

• Must be filed by the 11th of every month (if monthly).
• Upload invoice-wise details of B2B sales.
• Summary for B2C sales is enough (if under ₹2.5 lakh per buyer).

Avoid These Mistakes:

• Incorrect GSTIN of buyer
• Wrong invoice number or mismatch with books
• Ignoring credit/debit notes

Step 4: File GSTR-3B (Summary Return)

This is the actual tax payment return:

• File by the 20th of every month.
• Declare outward + inward supply + tax paid + ITC claimed.
• Pay any tax due via cash or ITC.

Checklist Before Filing:

• ITC matches GSTR-2B
• Cash ledger has balance (if tax is payable)
• Tax payable = Output – Input

Step 5: Keep Proper Records & Acknowledgments

Once returns are filed:

• Download filed return PDFs (GSTR-1 and 3B)
• Save acknowledgment receipts
• Maintain a GST Return Register (manual or digital)