GST returns: GSTR-1 and GSTR-3B
Each month (or quarter) a registered business reports its sales in GSTR-1 and pays its tax through GSTR-3B. Your practice company now has sales and a purchase, so its returns have real figures.
GSTR-1: your sales
GSTR-1 lists outward supplies: B2B invoices one by one, B2C sales in summary, credit and debit notes, and an HSN summary. Monthly filers file by the 11th of the next month; quarterly (QRMP) filers by the 13th after the quarter [CGST Rules 2017, rule 59]. Your buyers' GSTR-2B is built from it.
GSTR-3B: the summary and the payment
GSTR-3B summarises output tax, input tax credit and the tax paid. Monthly filers file by the 20th; quarterly filers by the 22nd or 24th, depending on the state [CGST Rules 2017, rule 61]. See the GST due-date calendar.
Worked example
Using the course examples: output tax = CGST 1,800 + SGST 1,800 + IGST 3,600 = Rs 7,200. Input tax credit on the purchase = Rs 2,520. Tax to pay in cash = 7,200 − 2,520 = Rs 4,680. Credit is set off in a fixed order, IGST credit first [CGST Act 2017, sections 49 and 49A].
Practice task
Questions
Do I file anything in this lesson?
No. Nothing is sent to the GST portal. You only read the figures your practice invoices produce.
Reviewed: 7 Nov 2026. This is general information, not advice from a chartered accountant. Rates and rules change; check the source named in brackets.