The First Thing Every Employer Tests in a GST Interview
Walk into any accounts role interview in Coimbatore and the interviewer will ask: "Have you filed GSTR-1 or GSTR-3B?" It's not a trick question. It's the baseline test for whether you're practically trained or just theoretically qualified.
Here's your complete guide to both returns.
GSTR-1 vs GSTR-3B: Understanding the Difference
| Feature | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Report outward supplies (sales) | Summary return + tax payment |
| What it covers | Invoice-level details of all sales | Consolidated summary of tax liability & ITC |
| Filing frequency | Monthly / Quarterly (QRMP) | Monthly |
| Due date (monthly filers) | 11th of next month | 20th of next month |
| Tax payment | No direct payment | Yes — GST liability paid here |
Simple rule: GSTR-1 tells the government what you sold. GSTR-3B tells the government how much tax you owe and are paying.
Step-by-Step: Filing GSTR-1
Step 1: Log into GST Portal
Visit www.gst.gov.in → Login with your GSTIN and credentials.
Step 2: Navigate to Returns Dashboard
Go to Services → Returns → Returns Dashboard → Select the financial year and return period.
Step 3: Click on GSTR-1
Step 4: Add Invoice Details
Enter all B2B and B2C invoices:
- Table 4A: B2B invoices (registered buyer GST details required)
- Table 5: B2C Large invoices (above ₹2.5 lakh, inter-state)
- Table 7: B2C Small invoices (below ₹2.5 lakh or intra-state)
- Table 9: Amendments (corrections to previous month)
- Table 11: Advances received
Pro tip: If you use Tally Prime or similar software, export the JSON file directly and upload it to the portal — this eliminates manual data entry and reduces errors.
Step 5: Preview and Submit
Review the auto-populated GSTR-2B (ITC availability summary) and ensure your data is accurate. Submit using DSC or EVC.
Step-by-Step: Filing GSTR-3B
Step 1–2: Same as GSTR-1 (portal login + returns dashboard)
Step 3: Select GSTR-3B
Step 4: Fill Table 3.1 — Outward Supplies
Enter consolidated totals:
- Taxable value
- IGST / CGST / SGST amounts
Step 5: Fill Table 4 — ITC (Input Tax Credit)
- 4(A)(5): ITC available from GSTR-2B
- 4(B): ITC reversals (if any)
- 4(C): Net ITC claimed
Critical: Never claim more ITC than what appears in your GSTR-2B. The department's AI system cross-checks this and triggers automated notices.
Step 6: Table 5 — Values Exempt / Nil-Rated
Report goods or services that are exempt or nil-rated separately.
Step 7: Compute Tax Payable and Pay
- If ITC balance in electronic credit ledger ≥ tax liability → no cash payment needed
- If insufficient → deposit cash into electronic cash ledger first
Step 8: File the Return
Submit using DSC or EVC. You'll receive an ARN (Acknowledgement Reference Number).
Late Filing Fees (2026)
| Return | Penalty per day | Maximum |
|---|---|---|
| GSTR-3B (nil return) | ₹20 | ₹500 |
| GSTR-3B (with tax dues) | ₹50 | ₹10,000 |
| GSTR-1 | ₹50 | ₹10,000 |
Practice Makes Perfect
Reading about GST filing is useful. Actually doing it — on a real portal with real invoices — is what makes you employable. At Accountique Freshers Labz, our GST Practical Course includes live portal filing sessions, real invoice data entry, and reconciliation exercises that mirror actual workplace scenarios.
Your future employer doesn't need you to know GST theory. They need you to file returns on Monday.