GSTR-3B is the monthly self-declared summary return where you report your total output tax liability, claim Input Tax Credit, and pay the net GST due. It is the return where actual tax payment happens — making it the most critical filing every month.
GSTR-3B is a simplified monthly return where taxpayers declare their summary GST liabilities for a given tax period and discharge them. Unlike GSTR-1 (which has invoice-level detail), GSTR-3B is an aggregate return — you report totals for taxable supplies, exempt supplies, ITC claimed, and pay the net tax.
Key difference from GSTR-1: GSTR-1 is a supply-side detail return (filed by 11th). GSTR-3B is the payment return (filed by 20th). You must file both every month. GSTR-1 data feeds the buyer's GSTR-2B; GSTR-3B is where you actually pay tax and claim ITC.
ITC auto-population: From January 2022, GSTR-3B is auto-populated from GSTR-2B (Table 4). This means your eligible ITC is pre-filled based on your suppliers' GSTR-1 filings. You can only claim ITC that appears in your GSTR-2B, making timely GSTR-1 filing by your suppliers critical.
GSTR-3B has 6 key sections. Here's what each table requires.
Summary of taxable outward supplies, zero-rated supplies, nil-rated/exempt, and non-GST supplies. Also includes inward supplies liable to reverse charge.
Break-up of inter-state supplies to unregistered persons, composition dealers, and UIN holders. Required for proper IGST distribution.
Input Tax Credit available — from imports, inward supplies with reverse charge, and ISD. Shows auto-populated GSTR-2B data and what you can claim.
Inter-state and intra-state breakup of exempt, nil-rated, and non-GST inward supplies received.
Auto-calculated interest on late tax payment (18% p.a.) and applicable late fees. Can be edited if you disagree.
Summary showing total tax liability, ITC utilized, and net tax payable via cash ledger. Pay via DRC-03 if needed.
Login to gst.gov.in → Returns Dashboard → Select period → Click 'Prepare Online' for GSTR-3B.
Enter taxable value and tax (IGST/CGST/SGST/Cess) for outward supplies, reverse charge, zero-rated, and exempt supplies.
Review auto-populated ITC from GSTR-2B. Add import ITC, reverse charge ITC. Verify eligible vs ineligible credit amounts.
Enter exempt, nil-rated, and non-GST inward supplies with inter/intra-state split.
System auto-offsets ITC against output tax. Order: IGST → CGST → SGST. Pay remaining via electronic cash ledger.
If cash balance is insufficient, create challan (PMT-06) → Pay via net banking/NEFT/RTGS → Credit appears in cash ledger.
Click 'Preview GSTR-3B' → Verify all figures → Accept declaration → File via DSC or EVC → Download acknowledgment.
The GST system follows a mandatory order for utilizing Input Tax Credit:
Late filing attracts: (1) Late fee of ₹50/day (₹25 CGST + ₹25 SGST), max ₹10,000, and ₹20/day for Nil returns. (2) Interest at 18% p.a. on the net tax liability from the due date. (3) You cannot file GSTR-1 for the next period until GSTR-3B is filed.
No, GSTR-3B cannot be revised once filed. If you discover errors, you must make adjustments in the GSTR-3B of a subsequent tax period. For excess tax paid, claim refund via RFD-01. For short payment, pay via DRC-03.
You should reconcile GSTR-2B with your purchase register monthly. Claim only the ITC appearing in GSTR-2B. For missing invoices, follow up with suppliers to file their GSTR-1. The difference can be claimed in subsequent months when it appears in GSTR-2B.
Yes, Nil GSTR-3B must be filed even with zero transactions. You can file Nil GSTR-3B via SMS (send NIL followed by GSTIN and return period to 14409). Non-filing attracts late fees and blocks future return filing.
Under QRMP (Quarterly Return Monthly Payment), taxpayers with T/O ≤ ₹5 Cr file GSTR-3B quarterly. However, they must pay tax monthly by the 25th using PMT-06 challan — either 35% of net cash paid in the previous quarter (fixed sum method) or actual liability (self-assessment method).
Tax liability auto-calculated from your sales. ITC auto-matched with GSTR-2B. One-click filing with digital signature.
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