Introduction:
Filing GST returns every month is one of the most essential compliance tasks for businesses across Raipur and Chhattisgarh. Whether you run a small shop in Pandri Market, a factory in Urkura Industrial Area, or an online service from Telibandha, you are required to file GSTR-3B and GSTR-1 to report your sales, purchases, and tax payments.
For many new business owners, GST filing might sound complicated but once you understand the structure and process, it becomes a routine task. The key is accuracy and consistency, as even small errors can delay your input tax credit (ITC) or trigger departmental notices.
This beginner-friendly guide explains what GSTR-3B and GSTR-1 are, how to file them step by step, and common mistakes to avoid all tailored to businesses in Raipur.
Understanding GSTR-1 and GSTR-3B
What is GSTR-1?
GSTR-1 is a monthly or quarterly return that contains details of all outward supplies (sales) made by a business.
- Monthly filing: For businesses with turnover above ₹5 crore.
- Quarterly filing: For small taxpayers under the QRMP scheme (turnover below ₹5 crore).
What is GSTR-3B?
GSTR-3B is a summary return filed every month to report total sales, purchases, tax liability, and ITC claimed.
This is where you actually pay your GST liability.
Step-by-Step Process to File GSTR-1
- Login to the GST Portal
Visit www.gst.gov.in and log in using your GSTIN, username, and password. - Navigate to GSTR-1
Go to Services → Returns → Returns Dashboard. - Enter Outward Supply Details
Fill in details of your sales under:- B2B (Business to Business)
- B2C (Business to Consumer)
- Exports and Deemed Exports
- Add Credit/Debit Notes and Amendments
Make necessary corrections or add notes issued during the month. - Preview and Submit
Review all details carefully and then submit and file using DSC or EVC verification.
Step-by-Step Process to File GSTR-3B
- Login to the GST Portal
Go to Returns Dashboard → GSTR-3B. - Fill Out Tax Details
- Declare outward supplies (sales) and inward supplies (purchases).
- Mention eligible Input Tax Credit (ITC).
- Calculate your net tax payable.
- Make Tax Payment
Use your electronic cash or credit ledger to pay tax. - Preview and Submit Return
Review the summary, verify totals, and click Submit. - File Using DSC or EVC
Complete the filing with your Digital Signature Certificate (DSC) or OTP verification.
Due Dates for Raipur Businesses
| Return Type | Frequency | Due Date |
| GSTR-1 (Monthly) | Monthly | 11th of next month |
| GSTR-1 (QRMP) | Quarterly | 13th of month following the quarter |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-3B (QRMP) | Quarterly | 22nd or 24th of next month (depending on the state) |
Filing Challenges in Raipur
Shree Electricals, a medium-sized business in Raipur’s Devendra Nagar, missed GSTR-3B filing for two months due to data mismatches in sales records. As a result, their E-Way Bill generation was blocked, and suppliers withheld deliveries due to ITC mismatch concerns.
After reconciling their invoices and filing both GSTR-1 and GSTR-3B with late fees, operations resumed. They now maintain a digital filing calendar and reconcile data weekly to avoid future issues.
Conclusion
For Raipur businesses, timely and accurate GST filing is the backbone of smooth tax compliance. Understanding the roles of GSTR-1 and GSTR-3B, maintaining accurate records, and following a structured routine can prevent penalties, ITC blockage, and operational disruptions.
Even a small lapse in filing can ripple through your supply chain – affecting your E-Way Bill access, vendor trust, and working capital. By staying organized, reviewing data regularly, and filing within deadlines, you ensure that your business remains compliant, transparent, and financially efficient. In short, consistent GST filing builds credibility – and credibility builds growth.
-Written and Edited by Shruti Goyal – ( B.A.LL.B)
