What is GSTR-3B?
GSTR-3B is a simplified monthly summary return. While GSTR-1 reports detailed outward supplies, GSTR-3B is where you summarise total tax liability, claim ITC (auto-populated from GSTR-2B), and pay the net tax due.
Due Dates
| Filing pattern | Due date |
|---|---|
| Monthly | 20th of the following month |
| QRMP — Category 1 states (Maharashtra, Karnataka, Gujarat etc.) | 22nd of month after quarter |
| QRMP — Category 2 states (UP, Bihar, West Bengal etc.) | 24th of month after quarter |
Sections of GSTR-3B
Table 3.1 — Outward Supplies & RCM
- (a) Outward taxable supplies — other than zero/nil/exempt
- (b) Outward taxable supplies — zero-rated (exports, SEZ)
- (c) Other outward supplies — nil-rated, exempted
- (d) Inward supplies liable to RCM
- (e) Non-GST outward supplies
Table 4 — Eligible ITC
- (A)(1-4) — ITC from import of goods, services, RCM, ISD
- (A)(5) — All other ITC (auto-populated from GSTR-2B)
- (B)(1) — ITC reversed under Rule 42 & 43
- (B)(2) — ITC reversed — others
- (C) — Net ITC available = A − B
- (D)(1) — Ineligible ITC under Section 17(5)
Table 5 — Exempt & Non-GST Inward Supplies
Information only, doesn't affect tax payable.
Table 6.1 — Payment of Tax
The portal computes net tax payable for IGST, CGST, SGST and Cess after applying available ITC.
How ITC is Offset (Section 49 & Rule 88A)
- IGST credit — first against IGST liability, then CGST, then SGST
- CGST credit — only against CGST and IGST (not SGST)
- SGST credit — only against SGST and IGST (not CGST)
- Cess credit — only against Cess liability
Step-by-Step Filing
- Confirm GSTR-1 is filed first — otherwise auto-populated values won't match
- Check GSTR-2B (generated 14th) — reconcile with your purchase register
- Open GSTR-3B on gst.gov.in. Tables 3.1.1, 3.2 and 4(A)(5) auto-populate. Verify each number
- Preview Draft Summary — double-check net tax payable against your own working
- Pay tax via challan (Form PMT-06) — Internet Banking, NEFT/RTGS, or OTC (up to ₹10,000). Cash ledger updates automatically
- Submit and File — proceeds to payment, then File with DSC or EVC. ARN generated
Important: RCM tax must be paid in cash — cannot be paid through ITC. You can claim ITC on the same amount next moment, but cash payment is mandatory.
Late Fees and Interest
- Late fee: ₹50/day (₹25 CGST + ₹25 SGST) for non-NIL; ₹20/day for NIL; cap ₹5,000
- Maximum for turnover up to ₹1.5 crore: ₹2,000; ₹1.5–5 crore: ₹5,000
- Interest: 18% per annum on net cash tax liability, from due date till payment
In iAccounting
iAccounting computes your GSTR-3B figures in real time. By the 18th you see exactly what tax you owe, what ITC is available, and how much cash to add. One-click portal upload, full payment history preserved.
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