GSTR-3B: Your Monthly GST Summary
Quick Summary
- GSTR3B is a monthly summary return under GST for declaring sales, Input Tax Credit (ITC), and net tax liability.
- All GST registered businesses must file GSTR3B, even if they have no business activity in a month.
- The form includes details like GSTIN, sales, purchases, and tax payments, and must be filed online.
- Late filing incurs a fee, and interest is charged on unpaid taxes after the due date.
- GSTR3B is essential for GST compliance, affecting ITC claims and linked to other return filings.
GSTR-3B is a monthly summary return under GST where taxpayers declare details of their outward supplies, Input Tax Credit (ITC) claimed, and net tax liability. It must be filed by all regular GST-registered businesses, even if there is no business activity in a month.
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GSTR-3B: Your Monthly GST Summary
Latest Updates (as per the 45th GST Council Meeting):
- Late fees for delayed GSTR-1 filings will now be auto-populated and collected through GSTR-3 B.
- Sequential filing has been made mandatory. GSTR-1 cannot be filed unless the previous GSTR-3B is submitted.
- ITC restrictions have been tightened; credit can only be claimed on invoices uploaded by suppliers and visible in GSTR-2B.
These changes are aimed at improving filing discipline and ensuring more accurate data matching across GST returns.
What is GSTR-3B? Meaning, Full Form, and What GSTR-3B Shows
GSTR-3B is a monthly or quarterly self-declared summary return in GST where you declare your total tax liability and pay GST for the period. Form GSTR-3B is commonly referred to as the Goods and Services Tax Return 3B.
What GSTR-3B shows:
- Your outward supplies summary and GST payable
- Reverse charge liability, if any
- Input tax credit you want to claim
- Net tax payable after ITC
- Payment details through cash and ITC set off
- Your late fee and interest, if applicable
Why is the GSTR-3B filed, and what is the purpose of GSTR-3B?
GSTR-3B exists for one simple reason: the government needs a regular tax payment and summary declaration every tax period.
Main purposes:
- Tax payment return: It is the return in which you pay GST through offset.
- Short summary compliance: It captures a structured summary even if your invoice-level data is filed in GSTR-1 .
- ITC claiming: You declare eligible input tax credit and reduce your net tax payable.
Mismatch control: It helps the portal compare your sales declared in GSTR-1 with the tax paid in 3B.
Who Needs to File GSTR-3B?
All taxpayers registered under GST, including those with nil returns, are eligible to file Form GSTR-3B. There are a few exceptions, though:
- Input services distributors and dealers in composition
- Suppliers of OIDAR ( Online Information Database Access and Retrieval Services)
Non-resident tax-paying individual
What is 3B in GST for regular taxpayers, QRMP taxpayers, and Nil filers
Regular taxpayers (monthly filers)
- You file GSTR-3B every month
- It becomes your regular monthly tax payment routine
QRMP taxpayers
- You file GSTR-3B quarterly
- But tax is usually paid monthly using a challan for Month 1 and Month 2, then adjusted in the quarterly 3B
Nil filers
You can file Nil GSTR-3B if for the period you have:
- No sales
- No purchases attracting reverse charge
- No tax liability
- No ITC claim
Nil filing is still important because it keeps compliance clean and avoids blocks.
Due Dates for GSTR-3B Filing
The due dates for GSTR -3B filing are either the 20th of every month or the 22nd/24th of the month following the end of each quarter for monthly and quarterly filers, as per the State/UT of the principal place of business. Late filing will attract late fees or penalties.
Monthly vs quarterly filing under QRMP and how due dates change
Monthly filing: You file and pay every month.
QRMP: You file the return quarterly, but manage payments monthly.
How due dates change in practical terms:
- Monthly filers have a single monthly due date cycle.
QRMP filers follow quarterly 3B due dates, and the due date can vary by state grouping, which is why many teams treat QRMP due dates as calendar items rather than memory items.
Format of GSTR-3B
The general GSTR-3B form entails the following format:
- GSTIN number
- The legal name of the business
- Details of sales and purchases for which you are accountable for reverse charge
- Details of Inter-state sales made to buyers under the composition scheme, unregistered buyers, and UIN holders.
- Eligible input tax credit
- Value of nil-rated, non-GST, and inward supplies
- Interest rate and late fee
- Tax payment
- TCS or TDS credit
Key tables in Form GSTR-3B: outward supplies, RCM, ITC, exempt supplies, and tax payment
When you open GSTR-3B, these are the sections that matter most:
1) Outward supplies
- Taxable outward supplies
- Zero-rated supplies (exports, SEZ)
- Nil-rated and exempt supplies summary
2) Reverse charge (RCM)
- Inward supplies are liable to a reverse charge
- This is where many mismatches happen if purchase data is not tracked properly
3) ITC section
- ITC available
- ITC reversed or blocked
- Net ITC you are actually using
4) Exempt supplies
- Nil, exempt, non-GST supplies summary
- This helps complete reporting even where no tax is payable
5) Tax payment
- Total liability
- ITC set off
- Cash payment
- Final offset and submission
Prerequisites for Filing GSTR-3B
The prerequisites for filing GSTR-3B are:
- Any entity required to file the GSTR-1, GSTR-2 , and GSTR-3 monthly returns must submit the GSTR-3B form.
- Through the GSTN portal, filing the GSTR-3B form is simple. Online payments or bank challans are two ways to pay the tax due.
- To validate your return using an EVC (electronic verification code) or a digital signature certificate, you must have an OTP sent to your registered phone. Aadhaar-based e-signature is another option for filing GST returns.
Data you should keep ready before filing: sales summary, purchase summary, ITC working, and challan details
Before you even click Prepare Online, keep these ready in one place:
Sales summary
- Taxable value and tax amount rate-wise
- B2B and B2C split (at least summary level)
- Credit notes and debit notes
- Exports and SEZ summary, if applicable
- Any amendments' impact on the period
Purchase summary
- Eligible ITC by IGST, CGST, SGST
- Reverse charge purchases summary
- Blocked credits list (so you do not claim wrongly)
ITC working
- ITC available from the purchase register
- ITC reversals, if applicable
- Net ITC you plan to use in the set off
Challan and payment details
- Cash balance in the ledger
- Any challan already paid in the month (QRMP monthly payments)
- Tax heads-wise balances
How to file GSTR-3B?
Follow the steps below to file GSTR-3B
Step 1: Go to the GST Portal and log in with your credentials
Step 2: From the portal’s home page, select the ‘Services’ tab, and then click on the ‘Returns’ option. On the ‘Returns’ page, click on the ‘Returns Dashboard’ button to proceed.
Step 3: You will be directed to the ‘File Returns’ page, where you need to select the appropriate financial year and the return filing period from the drop-down menu. Click on ‘Search’ to proceed.
Step 4: A list of GST return forms will appear. Click on ‘Monthly Returns GSTR-3B’, then click on ‘Prepare Online’.
Step 5: This will lead you to the GSTR-3B form, where you must provide all the relevant information. Once you have filled in the details, you can either save the form for later edits or submit it if there are no further amendments. Upon submission, you will see a success message. The status of your GST return filing will change from ‘Not filed’ to ‘Submitted’/
Step 6: After submission, go to the ‘Payment of Tax’ section of your returns to pay the dues. Then, click on the ‘Offset Liability’ button and confirm by clicking ‘Ok’ on the pop-up message.
Step 7: To complete the GSTR-3B filing and tax payment process, click on ‘Proceed’ on the warning message that appears, confirming your intention to file. Once done, a success message will appear on your screen.
Step-by-step filing on GST Portal: create, save, pay, and submit GSTR-3B
Here is the exact flow most taxpayers follow:
- Login to GST portal
- Go to Returns Dashboard
- Select Financial Year and Return Filing Period
- Choose GSTR-3B and click Prepare Online
- Enter values in relevant tiles
- Outward supplies
- RCM
- ITC
- Exempt supplies
- Click Save after each section
- Click Preview Draft GSTR-3B
- Click Proceed to Payment
- Offset liability using ITC and cash
- Submit the return
- File using EVC or DSC as applicable
- Download the Acknowledgement for records
How to file Nil GSTR-3B return on GST Portal
Nil filing is quick if you follow this:
- Open GSTR-3B for the period
- Choose the Nil return option if shown
- Confirm that:
- Outward supplies are zero
- RCM is zero
- ITC is zero
- Tax payable is zero
- Submit and file with EVC or DSC
Even for Nil, file it on time. Nil does not mean optional.
Offline filing option: GSTR-3B Offline Utility, and when to use it
An offline utility is useful when:
- You have large working files and want controlled entry
- You have connectivity issues
- You want to keep audit-ready JSON and work in one place
- Your team prepares data centrally and uploads from one system
If your business has multiple branches and a central accounts team, offline preparation reduces manual entry errors in the portal.
Paying tax in GSTR-3B: offset liability, set-off order, and challan payment flow
This is how payment normally works inside GSTR-3B:
Offset liability
You first confirm the liability, then offset it using:
- ITC available in the credit ledger
- Cash available in the cash ledger
Set off the order concept
The portal applies a set off sequence based on rules and availability. Practically, your job is to ensure:
- You are using the correct ITC heads (IGST, CGST, SGST)
- You are not forcing a wrong set off due to a wrong entry
Challan payment flow
If cash is required:
- Create a challan for the shortfall
- Pay through net banking, NEFT, or other allowed modes
- Confirm the cash ledger is updated
- Offset again and complete the filing
Pro tip: Always check the cash ledger update before attempting another offset, especially during peak due-date hours.
Late Fee & Penalty for GSTR-3B
After the due date, a late fee for filing GSTR-3B of a tax period is levied. It is levied as follows:
- Rs. 50 per day of delay
- Rs. 20 per day of delay for taxpayers having zero tax liability for the month
If you fail to pay the GST dues by the due date, interest at 18% per annum will be charged on the outstanding tax.
Late fee vs interest: what gets charged, when it applies, and how to avoid it
Late fee
A late fee is charged when you file the return after the due date, even if the tax payable is zero in some cases.
How to avoid:
- File on time, even if Nil
- Do not wait for the last day portal rush
Interest
Interest is charged when you pay tax late, meaning liability remains unpaid after the due date.
How to avoid:
- Complete payment and offset on time
- If you are unsure about ITC, still pay the correct output tax first and adjust ITC properly later, instead of delaying payment
Common mistakes while filing GSTR-3B and how to fix them in the next return
Here are some Common mistakes, you should avoid while filing GSTR-3B
- Claiming ITC that should be blocked
- Missing reverse charge liability
- Reporting outward liability different from GSTR-1 totals without a clear reason
- Wrong tax head entry (IGST vs CGST, SGST)
- Not adjusting credit notes properly
- Manual rounding and overwriting totals without backup working
How to fix in the next return
- Keep a correction tracker for each month with:
- mistake type
- amount impact
- correction plan
- month of correction
- Pay shortfalls quickly and document the reason
- For classification errors, correct the mapping and ensure the same pattern continues going forward
The goal is not just to fix for one month. The goal is to stop repeating the same error next month
GSTR 3B vs GSTR 2A and GSTR 2B Comparison
Here is the tabular comparison between GSTR 2B, GSTR 2A and GSTR 2B
| Point | GSTR 3B | GSTR 2A | GSTR 2B |
|---|---|---|---|
| Filing purpose | Tax payment and summary return for the tax period | Auto-drafted purchase view based on suppliers’ filings | Static monthly ITC statement for ITC decision making |
| Nature of return | Self-declared summary return filed by the taxpayer | Auto-generated, dynamic statement | Auto-generated, static statement (does not change for the period) |
| ITC claims | ITC is claimed and utilised here while paying tax | Used for tracking and reconciling ITC, not claimed here | Primary reference for the eligible ITC to be claimed in 3B |
GSTR 3B vs GSTR 1 Comparison
Here is the tabular comparison between GSTR 3B and GSTR 1
| Point | GSTR 3B | GSTR 1 |
|---|---|---|
| Filing frequency | Monthly or quarterly (QRMP) | Monthly or quarterly (QRMP) |
| Nature of information | Summary of outward supplies, RCM, ITC, and tax payment | Invoice-level reporting of outward supplies and credit debit notes |
| Input tax credit (ITC) | ITC is declared and set off to pay tax | ITC is not claimed here (GSTR 1 impacts buyers’ ITC visibility) |
What happens if GSTR-3B is not filed: compliance impact and practical business issues
If GSTR-3B is not filed, the impact is not only compliance. It directly affects business operations.
Compliance impact
- Late fee and interest build up
- Return filing becomes blocked for subsequent periods in many cases
- Increased risk of notices and recovery actions
- Your GST profile looks non-compliant, which can trigger more scrutiny
Practical business issues
- Vendors and customers may treat you as risky
- Your internal finance reports become unreliable because tax payable remains open
- Working capital gets hit due to last-minute payments, interest, and time lost in fixing the backlog
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Conclusion
Filing GSTR-3B is a crucial requirement for registered taxpayers in India to maintain compliance with GST regulations . It is a simplified return form that provides a summary of a taxpayer's tax liability for a specific tax period.
While filing GSTR-3B is simpler than other GST returns, it still requires careful attention to ensure accuracy. This guide on how to file GSTR 3 B online provides a comprehensive overview of the form and the steps involved in filing it correctly. By following the guidelines and best practices outlined in this guide, taxpayers can file GSTR-3B with ease and ensure timely and accurate compliance with GST regulations.
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