GSTR-3B is a monthly self-declared summary return where you pay your net GST liability. Unlike GSTR-1 (informational), GSTR-3B is where tax is actually deposited. Auto-filled with GSTR-2B data from October 2022.
Due Dates
| Taxpayer | Due Date |
|---|---|
| Turnover > ₹5 Crore (monthly filers) | 20th of the following month |
| Turnover ≤ ₹5 Crore — Category A States (QRMP) | 22nd of the month after quarter end |
| Turnover ≤ ₹5 Crore — Category B States (QRMP) | 24th of the month after quarter end |
Key Sections in GSTR-3B
| Table | What to Enter |
|---|---|
| 3.1 | Total outward taxable supplies (sales) — taxable, exempt, nil rated, non-GST |
| 3.2 | Inter-state supplies to unregistered persons, composition dealers, UIN holders |
| 4 | Eligible ITC (from GSTR-2B: imports, RCM, ISD, all other ITC) |
| 5 | Exempt, nil-rated, and non-GST inward supplies |
| 6.1 | Net tax payable (IGST, CGST, SGST, Cess) after ITC set-off |
| 6.2 | TDS / TCS credits — if applicable |
How to Calculate Net Tax Payable
- 1 Calculate total output tax from Table 3.1 (sales)
- 2 Calculate eligible ITC from GSTR-2B (Table 4)
- 3 Net liability = Output Tax − ITC
- 4 Pay net liability in cash via Electronic Cash Ledger
- 5 ITC is set off first: IGST → pays IGST, then CGST, then SGST
Important
Late filing attracts ₹50/day (₹25 CGST + ₹25 SGST) plus 18% interest per annum on the outstanding tax amount from the due date.