GSTR-3B is the summary monthly return that every regular GST-registered taxpayer must file. It includes details of outward supplies, input tax credit claimed, and tax payment. This guide covers the complete GSTR-3B filing process for FY 2026-27.
What is GSTR-3B?
GSTR-3B is a self-declared summary return filed monthly (or quarterly under QRMP). Unlike GSTR-1 (which is invoice-wise), GSTR-3B contains consolidated totals of:
- Outward taxable supplies (sales)
- Inward supplies liable to reverse charge
- Input tax credit (ITC) claimed
- Exempt and nil-rated supplies
- Interest and late fee payable
- Tax payment (cash + ITC utilization)
GSTR-3B Due Dates FY 2026-27
| Filing Type | Due Date | Applies To |
|---|---|---|
| Monthly | 20th of next month | Turnover above ₹5 crore |
| Quarterly (QRMP) | 22nd or 24th of month after quarter | Turnover up to ₹5 crore |
| Monthly payment (QRMP) | 25th of each month | QRMP taxpayers (tax payment only) |
QRMP return: ₹20/day. Maximum: ₹5,000 per return.
Interest: 18% per annum on net tax payable, calculated from the due date.
GSTR-3B vs GSTR-1: Key Differences
| Feature | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Invoice-wise outward supply details | Summary return + tax payment |
| Data level | Invoice-level detail | Consolidated totals |
| Due date | 11th (monthly) / 13th (quarterly) | 20th (monthly) / 22nd-24th (quarterly) |
| Tax payment | No payment | Yes, payment included |
| ITC claim | Not applicable | ITC claimed here |
| Amendment | Can be amended | Cannot be amended |
Step-by-Step GSTR-3B Filing Process
Step 1: Reconcile Before Filing
Before filing GSTR-3B, reconcile your books with GSTR-2B. This ensures:
- ITC claimed matches GSTR-2B
- Outward supplies match GSTR-1
- No missing or duplicate entries
Important: Since Rule 36(4), ITC is restricted to what appears in GSTR-2B. Unmatched ITC will be reversed.
Step 2: Log In and Select Period
Visit gst.gov.in. Navigate to Services > Returns > Returns Dashboard. Select the tax period and click GSTR-3B.
Step 3: Fill Table 3.1 — Outward Supplies
| Sub-Table | Description | Rate |
|---|---|---|
| 3.1(a) | Zero-rated supplies (exports) | 0% |
| 3.1(b) | Nil-rated and exempt supplies | Nil |
| 3.1(c) | Non-GST supplies | N/A |
| 3.1(d) | Intra-state taxable supplies | 5%, 12%, 18%, 28% |
| 3.1(e) | Inter-state taxable supplies | 5%, 12%, 18%, 28% |
| 3.2 | Inter-state supplies to unregistered persons | State-wise detail |
Step 4: Fill Table 4 — ITC Claimed
| Sub-Table | Description |
|---|---|
| 4(A)(1) | ITC from import of goods |
| 4(A)(2) | ITC from inward supplies from ISD |
| 4(A)(3) | ITC from inward supplies liable to reverse charge |
| 4(A)(4) | ITC from ISD |
| 4(A)(5) | All other ITC (from GSTR-2B) |
| 4(B) | ITC reversed (Rule 36(4), Section 17(5), etc.) |
| 4(D) | Ineligible ITC |
Step 5: Fill Table 5 — Exempt and Nil Supplies
Report values of exempt, nil-rated, and non-GST inward supplies. This includes agricultural produce, certain healthcare services, and educational services.
Step 6: Fill Table 6 — Payment of Tax
The system auto-computes tax payable based on Tables 3-5. Verify:
- IGST payable: Inter-state supplies
- CGST + SGST payable: Intra-state supplies
- ITC utilization: Auto-optimized (IGST first, then CGST/SGST)
- Cash payment: Any remaining liability after ITC adjustment
Step 7: Verify & File
Generate GSTR-3B summary. Cross-check all figures. File with DSC or EVC. Payment can be made through electronic cash ledger or credit ledger.
ITC Utilization Rules (Order of Set-Off)
- IGST credit: First utilized against IGST liability, then CGST, then SGST
- CGST credit: Utilized against CGST liability, then IGST (NOT SGST)
- SGST credit: Utilized against SGST liability, then IGST (NOT CGST)
Important: CGST credit cannot be set off against SGST liability and vice versa. Only IGST credit can be used across all taxes.
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GST Calculator Free →QRMP Scheme Payment (IFF + Monthly Payment)
If you are under the QRMP scheme:
- IFF (Invoice Furnishing Facility): Upload B2B invoices monthly (optional, by 13th)
- Monthly tax payment: Pay tax monthly using PMT-06 (by 25th)
- Quarterly GSTR-3B: File summary return quarterly (22nd/24th)
Common GSTR-3B Filing Errors
- ITC claimed beyond GSTR-2B: Restricted under Rule 36(4). Always match with 2B first.
- Wrong tax rates: Verify applicable GST rates for each product/service category.
- Missing reverse charge: Report RCM supplies in Table 3.1(d) and claim ITC in Table 4(A)(3).
- Credit note not netted: Credit notes must reduce outward supply values in Table 3.1.
- Cash ledger shortfall: Ensure sufficient balance. Failed payment = late fee + interest.