How to File GSTR-3B: Step-by-Step Guide with Due Dates
What GSTR-3B is, its due dates, and how to fill the tables, claim input tax credit and pay your tax on the GST portal.
Gaddibook Team · · 4 min read
GSTR-3B is the summary return where you declare your sales, claim input tax credit (ITC) and pay your GST. GSTR-1 reports your invoices; GSTR-3B is where the tax actually gets paid. Here is how to file it correctly.
Who has to file GSTR-3B?
Every regular GST-registered business must file GSTR-3B, even for a period with no sales or purchases. A nil GSTR-3B can also be filed by SMS.
Composition dealers do not file GSTR-3B. They file CMP-08 every quarter instead.
GSTR-3B due dates
| Filing option | Due date |
|---|---|
| Monthly | 20th of the next month |
| Quarterly (QRMP scheme) | 22nd or 24th of the month after the quarter, depending on your state |
Under QRMP, you still pay tax every month. For the first two months of the quarter, pay through challan PMT-06 by the 25th of the next month.
What each part of GSTR-3B means
| Table | What goes in it |
|---|---|
| 3.1 | Your sales and the tax on them, plus purchases where you pay tax under reverse charge |
| 3.2 | Inter-state sales to unregistered buyers, composition dealers and UIN holders |
| 4 | Input tax credit you can claim, and credit you must reverse |
| 5 | Purchases that are exempt, nil-rated or outside GST |
| 6.1 | Payment of tax, interest and late fee |
Table 3 is auto-filled from the GSTR-1 you filed, and table 4 from your GSTR-2B. Always check these figures before you file.
Before you start
- File your GSTR-1 for the period first, so table 3 is filled correctly.
- Download your GSTR-2B and match it with your purchase register.
- Note any purchases where you pay tax under reverse charge.
- Keep money ready in your electronic cash ledger if your credit does not cover all the tax.
How to file GSTR-3B on the GST portal
- Log in at gst.gov.in and go to Services → Returns → Returns Dashboard.
- Select the financial year and return period, then click Search.
- On the GSTR-3B tile, click Prepare Online and answer the short questionnaire.
- Check the auto-filled values in each table and edit where needed, especially ITC in table 4.
- Click Save GSTR-3B, then Proceed to Payment.
- The portal shows your tax due, the credit available and the cash needed. If cash is short, create a challan and pay by net banking, UPI, card or NEFT/RTGS.
- Click Make Payment / Post Credit to Ledger to set off the tax.
- Tick the declaration and file with DSC or EVC. Download the filed return for your records.
Claiming input tax credit correctly
- Claim ITC only for invoices that appear in your GSTR-2B.
- Reverse credit for blocked items, such as goods for personal use.
- If you have not paid a supplier within 180 days of the invoice date, reverse that credit and claim it again once you pay.
- Credit is used in a fixed order, starting with IGST credit. The portal applies this order for you.
Interest and late fee
- Interest: 18% a year on tax paid late, on the part paid in cash.
- Late fee: ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, up to a maximum limit.
Fixing a mistake
GSTR-3B cannot be revised once filed. If sales figures were wrong in GSTR-1, correct them through GSTR-1A before you file GSTR-3B. Other mistakes can be adjusted in the next period's GSTR-3B.
Common GSTR-3B mistakes
- Filing GSTR-3B before GSTR-1, so sales figures are incomplete
- Claiming ITC for invoices that are not in GSTR-2B
- Forgetting tax on reverse charge purchases
- Sales in GSTR-3B not matching GSTR-1
- Paying tax under the wrong head, such as IGST instead of CGST + SGST
Keep your numbers ready with Gaddibook
When your sales and purchases are recorded in Gaddibook, your GST reports are ready on filing day, so you only need to check and file. See Gaddibook accounting software, read how to file GSTR-1, or view pricing.