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GST Rules

GSTR-3B — Monthly Summary Return

GSTR-3B is where you declare your GST liability and pay tax. Here is how it works, when it is due, and how GSTR-2B affects the ITC you can claim.

Introduction

GSTR-3B is the return that closes every GST tax period. While GSTR-1 reports individual invoices and GSTR-2B shows eligible ITC, GSTR-3B is where you put the two together: your total tax collected on sales minus the ITC you are claiming equals the GST you must pay.

If you do not file GSTR-3B by the due date, the GST portal charges late fees and interest. If you do not pay GST on time, interest accrues at 18% per year on the outstanding amount.

Key facts

Summary return + tax payment

GSTR-3B is a combined return and payment return. You declare your total sales, total ITC claimed, and pay any net GST due. It is the main return that closes the tax period.

Eligible ITC vs claimed ITC

GSTR-3B auto-populates from GSTR-1 and GSTR-2B. You declare ITC you wish to claim, but the system limits you to the ITC appearing in GSTR-2B from your suppliers' filed returns.

Late fee for not filing

Not filing GSTR-3B on time attracts a late fee of ₹50 per day (₹20 per day for NIL returns) up to a maximum of ₹10,000. Interest on late payment also applies from the due date.

Tax payment modes

GST can be paid via net banking, NEFT/RTGS, or by adjusting Input Tax Credit. Cash ledger (pre-deposited GST) can also be used. Tax must be paid before or at the time of filing GSTR-3B.

GSTR-1 vs GSTR-3B

Feature GSTR-1 GSTR-3B
Contents Each invoice separately Totals only
Purpose Report all outward supplies Declare tax liability and pay
ITC source N/A (outward only) Auto-populated from GSTR-2B
Who it helps Your buyers (for ITC) The government (for revenue)

Frequently asked questions

What is GSTR-3B?
GSTR-3B is the monthly summary return that every registered GST taxpayer must file. It is a declaration of total outward supplies, input tax credit claimed, and tax payable. You must file GSTR-3B even if you have no tax to pay — a NIL return.

When is GSTR-3B due?
For monthly filers: the 20th of the following month. For QRMP filers: the 22nd of the month after the quarter (for states with turnover up to ₹5 crore) or the 24th (for northeastern and hill states). Missing the deadline attracts ₹50 per day late fee.

What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is the detailed outward supplies return — each invoice is reported separately. GSTR-3B is the summary return — you declare totals, claim ITC, and pay GST. GSTR-1 data populates GSTR-3B. Think of GSTR-1 as the invoice register and GSTR-3B as the tax payment form.

Can I claim more ITC in GSTR-3B than GSTR-2B says?
No. GSTR-2B is the system-generated statement of eligible ITC based on your suppliers' filed GSTR-1 returns. You cannot claim more than what appears in GSTR-2B for a given period. Any excess ITC claimed is reversed by the system.

Where do I file GSTR-3B?
GSTR-3B is filed on the GST portal at gst.gov.in. Log in, go to Returns → GSTR-3B, select the tax period, enter your outward supplies summary, review the auto-populated ITC from GSTR-2B, and pay any GST due before submitting.

Sources

Last reviewed by FinWiz24 Research Desk.