What is GSTR-3B?


    GSTR-3B is a simplified return form that taxpayers in India need to file under the Goods and Services Tax (GST) regime. It is a summary return that provides a summary of the tax liability of a taxpayer for a particular tax period. Unlike GSTR-3, GSTR-3B does not require a detailed invoice-level upload and is filed monthly by taxpayers until a new filing system replaces it. GSTR-3B is a crucial document that helps taxpayers maintain compliance with GST regulations and avoid penalties. It contains details of the taxpayer’s outward and inward supplies, input tax credit, and tax liability, and requires careful attention to ensure accurate filing.

    Since many small and medium-sized firms have relied on manual accounting techniques, it would have been challenging for many of these companies to file returns by the deadlines in July 2017. Therefore, tax payments from July 2017 to June 2018 were based on a simplified form known as the GSTR-3B.

    Who Needs to File GSTR-3B?

    All taxpayers registered under GST, including those with nil returns, are eligible to file the GSTR-3B form. There are a few exceptions, though:

    Format of GSTR-3B

    The general GSTR-3B form entails the following format:

    1. GSTIN number
    2. The legal name of the business
    3. Details of sales and purchases for which you are accountable for reverse charge
    4. Details of Inter-state sales made to buyers under the composition scheme, unregistered buyers, and UIN holders. 
    5. Eligible input tax credit
    6. Value of nil-rated, non-GST, and inward supplies
    7. Interest rate and late fee
    8. Tax payment
    9. TCS or TDS credit

    Prerequisites for Filing GSTR-3B

    The prerequisites for filing GSTR-3B are: 

    1. Any entity required to file the GSTR-1, GSTR-2, and GSTR-3 monthly returns must submit the GSTR-3B form.
    2. Through the GSTN portal, it is simple to file the GSTR-3B form online. Online payments or bank challans are two ways to pay the tax due.
    3. To validate your return using an EVC (electronic verification code) or a digital signature certificate, you must either have an OTP from your registered phone. Aadhar-based e-signs are another option for filing GST returns.

    How to file GSTR-3B?

    Follow the steps below to file GSTR-3B

    Step 1: Go to the GST Portal and login 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 amendments to make. 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.


    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 the tax liability of a taxpayer for a particular tax period. While the process of filing GSTR-3B is simpler than other GST returns, it still requires careful attention to ensure accurate filing. This guide to GSTR-3B 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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