1. Overview
GSTR-3B is the summary return in which a registered person declares outward supplies, input tax credit and pays tax. Late filing attracts late fee and interest.
2. Applicability
Every registered person other than composition taxpayers, input service distributors, non-resident taxable persons and persons deducting or collecting tax at source.
3. Eligibility
Monthly filers file every month. Taxpayers with aggregate turnover up to Rs 5 crore may opt for the QRMP scheme and file quarterly, paying tax monthly by PMT-06.
4. Documents required
- Sales register and GSTR-1 data
- GSTR-2B for the period
- Purchase register and ITC reconciliation
- Reverse charge liability working
- Previous period's credit ledger balance
5. Step-by-step procedure
- File GSTR-1 for the period so that outward supplies auto-populate.
- Download GSTR-2B and reconcile it with your purchase register.
- Open GSTR-3B on the GST Portal for the period.
- Check auto-populated outward supplies (Table 3.1) and inter-State supplies (Table 3.2).
- Enter eligible ITC in Table 4 based on GSTR-2B, reversing ineligible or blocked credit.
- Enter exempt, nil-rated and non-GST supplies (Table 5).
- Click 'Proceed to Payment'; offset liability using credit ledgers and pay any cash balance through a challan.
- File with DSC or EVC.
6. Government portal
7. Government fees
No filing fee. Late fee of Rs 50 per day (Rs 20 for nil returns) subject to notified caps, and interest at 18% on tax paid late.
8. Relevant Act and sections
Sections 39, 47 and 50, CGST Act, 2017.
9. Applicable Rules
Rule 61 and Rule 36(4), CGST Rules, 2017.
10. Notifications and circulars
State category notifications for quarterly due dates (22nd/24th).
11. Time limits and due dates
Monthly: 20th of the following month. Quarterly (QRMP): 22nd for Category I States including Telangana, 24th for Category II States.
12. Common mistakes
- Claiming ITC not reflected in GSTR-2B
- Not paying reverse charge tax in cash
- Mismatch between GSTR-1 and GSTR-3B turnover
- Missing ITC reversals for exempt supplies
- Filing nil returns when there were transactions
13. FAQs
Can GSTR-3B be revised?
No. Corrections are made in the next period's return within the time allowed.
Can I pay reverse charge tax using ITC?
No. Reverse charge liability must be paid in cash.
14. Downloadable checklist
15. Last verified
Not yet verified by an ArthaKara reviewer.
- File by the due date
- Pay reverse charge liability in cash
- Claim ITC only when section 16 conditions are met
- Reconcile GSTR-2B monthly
- File GSTR-1 a few days before GSTR-3B