GSTR-3B is the summary GST return where a taxpayer declares total outward supplies, claims input tax credit, and pays the net GST liability for the period. It is the return that actually settles the tax.
This guide explains the contents of GSTR-3B, how ITC is claimed against GSTR-2B, the due dates, and how to file.
What is GSTR-3B?
GSTR-3B is a self-declared summary of outward supplies, inward supplies liable to reverse charge, eligible input tax credit and tax payable. Unlike GSTR-1, it is where you actually pay the tax.
ITC is claimed based on the auto-drafted GSTR-2B; credit not appearing in GSTR-2B generally cannot be claimed.
| Reports | Summary of supplies, ITC and tax paid |
|---|---|
| Monthly due date | 20th of the following month |
| QRMP due date | 22nd/24th of the month after the quarter (state-wise) |
| Tax payment | Via cash and credit ledger |
Step-by-step process
- Reconcile ITC with GSTR-2B. Match purchase records against GSTR-2B before claiming credit.
- Fill outward and RCM details. Enter total taxable supplies and reverse-charge liabilities.
- Claim eligible ITC. Report eligible input tax credit under the correct heads.
- Pay and file. Pay any balance via challan (PMT-06) and file with DSC/EVC.
Penalties for non-compliance
- Late filing: ₹50 per day (₹20 for nil returns) plus 18% annual interest on tax paid late
Frequently asked questions
What is the GSTR-3B due date?
Generally the 20th of the following month for monthly filers; QRMP filers pay by the 22nd or 24th depending on the state.
Can I claim ITC not in GSTR-2B?
Generally no. Input tax credit is restricted to what appears in your auto-generated GSTR-2B.