How to file GSTR-3B

What is GSTR-3B?

GSTR-3B is a monthly self-declaration return under GST. It summarises total outward supplies (sales), inward supplies eligible for ITC, and net GST payable — using consolidated figures at the rate level, not invoice-by-invoice. It is not a replacement for GSTR-1: file GSTR-1 first (by the 11th) for invoice-level data; GSTR-3B follows for actual tax payment.

Who must file GSTR-3B?

All regular taxpayers — including nil-turnover months. Exempt from GSTR-3B:

• Composition scheme taxpayers (file CMP-08 quarterly)
• Input Service Distributors, non-resident taxable persons
• TDS deductors (Section 51) and TCS collectors (Section 52)

QRMP taxpayers file GSTR-3B quarterly but pay tax monthly via PMT-06 challan.

GSTR-3B due dates — 20th / 22nd / 24th

How to file GSTR-3B online — 6 steps

1. Log in to gst.gov.in → Services → Returns → Returns Dashboard. Select year and period, then click Prepare Online under GSTR-3B.
2. Table 3.1 — Outward supplies: enter taxable value + CGST/SGST/IGST for each row: (a) taxable supplies, (b) zero-rated exports/SEZ, (c) nil/exempt, (d) reverse-charge inward.
3. Table 4 — ITC: enter eligible ITC (4A) from GSTR-2B, reversed ITC (4B), and net ITC auto-calculates at 4C. Section 17(5) ineligible ITC goes in 4D.
4. Tables 5 & 6: fill exempt/nil inward supplies (Table 5) and TDS/TCS credit (Table 6). Most small businesses enter nil here.
5. Tax payment: the portal calculates net payable. Offset with ITC first; pay any shortfall via PMT-06 challan (net banking / NEFT-RTGS) before proceeding.
6. Preview → Submit → File: download the PDF preview, click Submit (freezes data and debits Electronic Credit Ledger), then File GSTR-3B with DSC or EVC. Save the ARN.

Common GSTR-3B mistakes to avoid

• GSTR-1 ↔ GSTR-3B mismatch — tax in 3B must match invoices filed in GSTR-1; discrepancies trigger notices.
• ITC beyond GSTR-2B — from FY 2022-23, ITC is capped at GSTR-2B amounts. Excess claims attract interest and penalty.
• Wrong tax head — intra-state = CGST + SGST; inter-state = IGST. Never swap the columns.
• Missing reverse-charge liability — unregistered supplier services (legal, GTA) must be declared in Table 3.1(d).
• Late filing with unpaid tax — 18% p.a. interest accrues from due date. File on time even with partial payment.

Get GSTR-3B-ready figures from BillRaja

BillRaja's GST-compliant invoicing applies the correct rate and HSN to every line item (CGST+SGST intra-state, IGST inter-state). The monthly GSTR-3B report tab shows taxable value, CGST, SGST and IGST already totalled for Table 3.1(a) — copy straight into the portal. Use the GST invoice generator for ad-hoc bills.