GST returns overview
Most regular taxpayers file two returns. GSTR-1 lists your sales. GSTR-3B is the summary where you declare and pay your tax. File GSTR-1 first, then GSTR-3B, both on the GST portal.
Last reviewed 2026-10-18. GST facts checked as of 2026-07-22.
The two main returns
Most small businesses deal with two returns. GSTR-1 is the list of your sales for the period. GSTR-3B is the summary where you declare your tax and pay it. You file GSTR-1 first, then GSTR-3B. Bahi Khata builds the GSTR-1 file for you. For GSTR-3B it prepares a worksheet you can read and check, and you then enter and file GSTR-3B on the portal yourself.
How the two returns fit together
GSTR-1 is about outward supplies: every invoice you raised in the period, grouped by the kind of sale. GSTR-3B is the tax summary: it brings your sales tax, your eligible input tax credit and the cash you pay into one place.
The two should agree. If the sales in GSTR-3B do not match the invoices in GSTR-1, the portal can flag the difference, so it helps to build both from the same invoices.
Steps to file
- Enter all invoices and purchase bills for the period, and fix any that look wrong.
- Prepare GSTR-1, upload it on the GST portal, review the summary and file it.
- Check your input tax credit against what the portal shows for you, then prepare GSTR-3B.
- Pay any tax due and file GSTR-3B.
Filing frequency and due dates depend on how you registered. The portal return calendar shows the exact dates for your registration, so check it there.
The “offline tool” you may have heard about
The government offers a free desktop Returns Offline Tool. It does not file anything by itself. You prepare your data in it, it produces a JSON file, and you upload that file on the GST portal, where you then sign and file. This is almost certainly the “offline gst tool” people mention, and it is not e-invoicing.
Figures from the official source
- Offline tool line item limit:about 19,000 line itemsas of 2026-07-22 · GSTN Returns Offline Tool manual
- Offline tool JSON size limit:5 MBas of 2026-07-22 · GSTN Returns Offline Tool manual
How Bahi Khata helps
Bahi Khata builds the GSTR-1 JSON file and a GSTR-3B worksheet from the invoices and bills you already entered. You upload and file on the portal yourself.
Official sources
Related guides
Questions
Which GST returns do most small businesses file?
GSTR-1 for sales and GSTR-3B for the tax summary and payment. Some taxpayers file different returns, for example under the composition scheme.
In what order do I file GSTR-1 and GSTR-3B?
File GSTR-1 first, then GSTR-3B.
Is the offline tool the same as e-invoicing?
No. The offline tool helps you prepare and upload return data. e-Invoicing registers invoices with the government portal.
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