- What is GSTR-3B?
- GSTR-3B Due Dates & Filing Frequency
- Who Needs to File GSTR-3B?
- Understanding GSTR-3B Tables
- Step-by-Step GSTR-3B Filing Process
- Difference Between GSTR-1 and GSTR-3B
- Late Fees & Penalties for Delayed Filing
- Common Errors & How to Avoid Them
- QRMP Scheme - Quarterly Filing Option
- Frequently Asked Questions
What is GSTR-3B?
GSTR-3B is a monthly self-declaration return that summarizes a taxpayer's outward supplies, inward supplies (Input Tax Credit), and tax liability for the tax period. It is a simplified return form that was introduced to make GST compliance easier for taxpayers.
GSTR-3B Due Dates & Filing Frequency
Monthly Filers Monthly
Due Date: 20th of the following month
For taxpayers with turnover above ₹5 crore
Quarterly Filers (QRMP) Quarterly
Due Date: 22nd or 24th of the month following the quarter
For taxpayers with turnover up to ₹5 crore
| Tax Period | Due Date (Monthly) | Due Date (Quarterly - QRMP) |
|---|---|---|
| January | February 20 | April 22/24 |
| February | March 20 | |
| March | April 20 | |
| April | May 20 | July 22/24 |
| May | June 20 | |
| June | July 20 | |
| July | August 20 | October 22/24 |
| August | September 20 | |
| September | October 20 | |
| October | November 20 | January 22/24 |
| November | December 20 | |
| December | January 20 |
Who Needs to File GSTR-3B?
- Regular taxpayers (not under composition scheme)
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
- TDS deductors
Taxpayers under the Composition Scheme (who file GSTR-4 instead).
Understanding GSTR-3B Tables
Table 3.1 - Outward Supplies
Details of taxable outward supplies made (CGST, SGST, IGST, Cess)
Table 4 - Inward Supplies
Details of inward supplies liable to reverse charge
Table 5 - ITC Claimed
Input Tax Credit claimed on purchases (auto-populated from GSTR-2B)
Table 6 - Tax Payment
Tax liability calculation and payment details
Table 7 - ITC Reversal
Input Tax Credit reversed or ineligible
Table 8 - Late Fees
Late fees payable for delayed filing (if any)
Step-by-Step GSTR-3B Filing Process
Visit www.gst.gov.in and log in with your credentials (Username, Password, and CAPTCHA).
Go to Services → Returns → Returns Dashboard. Select the Financial Year and Tax Period (month or quarter).
Click on "Prepare Online" for GSTR-3B. The return has six sections/tables to fill.
Enter the total value of taxable outward supplies and tax payable:
- CGST and SGST for intra-state sales
- IGST for inter-state sales
- Exempted and nil-rated supplies
- Non-GST supplies
Table 4: Enter details of inward supplies under reverse charge.
Table 5: ITC claimed is auto-populated from GSTR-2B. Verify and modify if needed.
The system automatically calculates the total tax liability based on your entries. Review the amount.
If there is a tax liability, create a challan and pay online using net banking, credit card, or NEFT.
After verification, click "Submit". File using:
- DSC (Digital Signature Certificate): For companies and LLPs
- EVC (Electronic Verification Code): OTP sent to registered mobile number
After successful filing, download the acknowledgment with ARN for your records.
Difference Between GSTR-1 and GSTR-3B
| Particulars | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Outward supply details (invoice-level) | Summary return with tax payment |
| Details | Invoice-wise B2B, B2C, exports | Consolidated figures (total sales, total ITC) |
| Due Date | 11th of next month | 20th of next month |
| Tax Payment | No tax payment | Yes - tax liability calculated and paid |
| ITC Claim | Not applicable | Yes - ITC claimed in this return |
| Who Files | All regular taxpayers | All regular taxpayers |
| Late Fee | ₹50/day | ₹50/day + 18% interest |
Late Fees & Penalties for Delayed Filing
| Type | Late Fee | Maximum |
|---|---|---|
| Nil/Late filing (No tax liability) | ₹20 per day (₹10 CGST + ₹10 SGST) | ₹5,000 per return |
| With tax liability | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹10,000 per return |
| Interest on late payment | 18% per annum on tax amount | - |
- Cannot file subsequent GSTR-3B returns
- Late fees and interest will accumulate daily
- GST registration may be suspended or cancelled
- Unable to generate E-Way Bill
- Negative impact on compliance rating
Common Errors & How to Avoid Them
Mismatch with GSTR-1
Ensure outward supply totals match between GSTR-1 and GSTR-3B. The system may issue notice for discrepancies.
Insufficient ITC Balance
Check Electronic Credit Ledger before filing. Pay tax from cash ledger if ITC is insufficient.
Last Minute Filing
File at least 2-3 days before due date to avoid portal slowdown or technical issues.
Wrong HSN Summary
Ensure HSN-wise summary in GSTR-1 matches the total values reported in GSTR-3B.
ITC Reversal Missed
Remember to reverse ITC for ineligible purchases (e.g., personal use, blocked credits).
Not Reviewing Auto-populated Data
Always verify auto-populated ITC from GSTR-2B before claiming.
QRMP Scheme - Quarterly Filing Option
The Quarterly Return Monthly Payment (QRMP) scheme allows small taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying taxes monthly via a simple challan.
- File only 4 GSTR-3B returns per year (instead of 12)
- Pay tax monthly using Form GST PMT-06
- Reduced compliance burden for small businesses
- Two options for tax payment: Fixed sum method or self-assessment method
Frequently Asked Questions about GSTR-3B
Monthly filers: 20th of next month. Quarterly filers (QRMP): 22nd/24th of month following quarter.
GSTR-1 contains invoice-level outward supply details. GSTR-3B is a summary return with total tax liability and ITC claimed.
₹50 per day (₹25 CGST + ₹25 SGST) plus 18% interest on tax due.
No, GSTR-3B cannot be revised. Errors can be corrected in next period's return or annual return (GSTR-9).
Yes, you must file a NIL GSTR-3B if there are no outward supplies in the tax period.
Mismatch may trigger a system-generated notice. You can explain the difference or amend in next period.