Who files GSTR-1 and GSTR-3B
Want to file returns confidently on real data? The Finance Executive Programme at Cokonet Academy covers GST returns, e-invoicing, e-way bills and Tally Prime with GST.
Quick answer: Every regular GST taxpayer files GSTR-1 and GSTR-3B. Composition taxpayers file CMP-08 and GSTR-4 instead. Businesses with turnover up to Rs 5 crore can choose the quarterly QRMP scheme with monthly tax payment.
In practice, the accounts executive prepares the data from Tally Prime or Zoho Books, the senior accountant or consultant reviews it, and the return is filed on the GST portal with an EVC (OTP) or a digital signature certificate.
GST return due dates
Quick answer: Monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. QRMP filers: GSTR-1 by the 13th after the quarter (with optional IFF for the first two months), and GSTR-3B by the 22nd or 24th after the quarter depending on the state; Kerala falls in the 22nd group.
| Return | Monthly filer | QRMP filer |
|---|
| GSTR-1 | 11th of next month | 13th of month after the quarter; IFF by the 13th for months 1 and 2 (optional) |
| GSTR-2B | Generated on the 14th (auto-drafted) | Generated monthly |
| GSTR-3B | 20th of next month | 22nd or 24th after the quarter; tax paid monthly through PMT-06 by the 25th |
Due dates can be extended by notification, so check the GST portal each month.
How to file GSTR-1 step by step
Quick answer: Log in, open the Returns Dashboard, choose the period, prepare online or upload from the offline tool, fill the B2B, B2C, credit note, export, HSN and document tables, generate the summary, submit and file with EVC or DSC.
- Log in at gst.gov.in and go to Services > Returns > Returns Dashboard.
- Select the financial year and return period, then Prepare Online under GSTR-1.
- Fill Table 4A for B2B invoices with the buyer's GSTIN, so the buyer can claim credit.
- Add large inter-state B2C invoices in Table 5 and other B2C sales, summarised by rate and state, in Table 7.
- Report credit and debit notes in Table 9B and exports in Table 6A.
- Complete the HSN summary in Table 12 and the documents issued in Table 13.
- Click Generate GSTR-1 Summary, preview, then Submit and File with EVC or DSC.
E-invoices reported through the IRP flow into GSTR-1 automatically, which reduces manual entry for larger businesses.
How to file GSTR-3B step by step
Quick answer: Check the auto-filled liability from GSTR-1, match input tax credit against GSTR-2B, fill exempt and reverse charge supplies, offset tax using ITC, pay any balance in cash, and file.
- Open GSTR-3B for the period on the Returns Dashboard.
- Review Table 3.1 (outward supplies). It is auto-populated from GSTR-1; GSTN has moved to lock this auto-filled liability, so corrections are made through GSTR-1A before filing GSTR-3B.
- Fill Table 4 (eligible ITC) from GSTR-2B, reversing ineligible credits.
- Report exempt, nil-rated and non-GST supplies in Table 5.
- Click Proceed to Payment, set off liability using IGST, CGST and SGST credit in the legal order, and pay any balance through a challan.
- File with EVC or DSC and download the filed return.
Input tax credit and GSTR-2B
Quick answer: You can claim input tax credit only when you have a valid invoice, the goods or services are received, the supplier has reported the invoice so it appears in your GSTR-2B, and you pay the supplier within 180 days.
Each month, download GSTR-2B and reconcile it with your purchase register in Excel or Tally. Follow up with suppliers whose invoices are missing. Claiming credit that is not in GSTR-2B is the most common reason for notices. Our guide to bank reconciliation statements uses the same matching logic. Excel skills make this much faster; see our pivot tables guide.
Late fees, interest and common errors
Quick answer: Late fee is Rs 50 a day (Rs 20 for nil returns) per return, subject to a cap, and interest of 18 percent a year applies on tax paid late. Returns more than three years past the due date can no longer be filed, so never let a period lapse.
- Wrong buyer GSTIN in GSTR-1, which denies your customer's credit
- B2B invoices reported as B2C
- Claiming ITC not shown in GSTR-2B
- Mismatch between GSTR-1 and GSTR-3B liability
- Wrong place of supply, mixing IGST with CGST and SGST
- Missing HSN summary or documents issued table
You can browse every programme we run on the all courses page or start at the Cokonet Academy homepage. Want to practise filing on sample data with a trainer? Book a free consultation or call +91 8075 400 500.
GST skills and jobs in Kerala
Quick answer: GST return filing is a core skill for accounts executives, GST assistants and tax practitioners. Firms in Kochi, Trivandrum and Thrissur prefer freshers who can prepare GSTR-1 data, reconcile GSTR-2B and draft GSTR-3B.
Pair GST with Tally Prime and Excel and you cover most entry-level accounts roles. Our guide to the accounts executive job covers duties and salary.
Why Cokonet Academy for GST and accounting training
Cokonet Academy is an NSDC partner training institute with campuses in Trivandrum and Kochi. Find us on Google: Cokonet Academy, Trivandrum and Cokonet Academy, Kochi.
- NSDC partner training institute with campuses in Trivandrum and Kochi, plus a Bengaluru centre and online-live batches
- 11,200+ successful placements and 50+ corporate hiring partners
- Expert trainers in SAP (FICO, MM, ABAP), AWS, Python with AI, Data Analytics and Power BI
- Placement support until you are hired, with mock interviews and resume reviews
The Finance Executive Programme connects accounting theory with the tools finance offices use every day: Tally Prime, Excel, Zoho Books, GST returns and UAE VAT, finished with a capstone project.
Course details
- Course: Finance Executive Programme, Cokonet Academy
- Duration: 160 hours over 4 months, in 2-hour sessions
- Mode: classroom in Trivandrum and Kochi, or online-live; English with Malayalam support
- Six modules: Accounting Fundamentals (40 hours), Tally Prime with GST (50), GST, Taxation, ESI and EPF through SLP (15), Microsoft Excel (20), UAE VAT (15) and Zoho Books (20), plus a final capstone project
- Certificates: three certifications (Tally, Excel and the Statutory Literacy Programme) and three Cokonet completion certificates (Accounting Fundamentals, UAE VAT and Zoho Books)
- Placement: mock interviews, resume support and placement assistance; roles are pathways, not a guarantee
Syllabus, batch dates and trainer profile: Finance Executive Programme in Kerala.
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Book a free consultation and sit in on a live session before you decide. We are open Monday to Saturday, 9:30am to 10:00pm.
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Learn GST returns, Tally Prime and Excel on live projects. See the course and next batch, visit Cokonet Academy, or call and WhatsApp +91 8075 400 500.
