What is GSTR-3B?
GSTR-3B is a simplified summary return that needs to be filed monthly by all registered taxpayers under GST. Unlike GSTR-1 which contains invoice-level details, GSTR-3B is a consolidated summary of outward supplies, inward supplies eligible for input tax credit (ITC), and the net tax liability.
It's a self-declaration of tax liability for a tax period without the requirement to upload invoice-level details. The actual payment of tax is made along with the filing of GSTR-3B.
Who Should File GSTR-3B?
All registered taxpayers under GST are required to file GSTR-3B, including:
- Regular taxpayers
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
Exemptions: Composition dealers and those paying tax under Section 51 (TDS) or Section 52 (TCS) are not required to file GSTR-3B.
GSTR-3B Due Dates
Regular States
For most states and union territories
Due Date: 20th of the following month
Special Category States
For taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Puducherry
Due Date: 22nd/24th of the following month
Key Differences: GSTR-1 vs GSTR-3B
| Aspect | GSTR-1 | GSTR-3B |
|---|---|---|
| Nature | Detailed invoice-level return | Summary return |
| Content | All outward supply details | Consolidated summary of supplies and ITC |
| Due Date | 11th or 13th of next month | 20th, 22nd, or 24th of next month |
| Tax Payment | No payment required | Tax payment is made with filing |
| Frequency | Monthly or Quarterly | Monthly only |
Information Required in GSTR-3B
Table 3.1: Tax on Outward Supplies
Details of outward supplies including taxable supplies, zero-rated supplies, exempt supplies, and nil-rated supplies.
Table 3.2: Inter-State Supplies
Place of supply-wise details of inter-state outward supplies made to unregistered persons and composition dealers.
Table 4: Input Tax Credit (ITC)
Details of eligible ITC including ITC available on inward supplies, ITC reversal, ineligible ITC, and net ITC available.
Table 5: Exempt, Nil-Rated, and Non-GST Supplies
Details of inter-state and intra-state supplies on which no tax is payable.
Table 6: Interest & Late Fee
Interest payable on delayed filing or payment of tax, and late fees if applicable.
Step-by-Step Filing Process
- 1
Login to GST Portal
Visit www.gst.gov.in and login with your credentials
- 2
Navigate to GSTR-3B
Go to Services > Returns > Returns Dashboard and select the return period for GSTR-3B
- 3
Fill All Tables
Enter details in all relevant tables (3.1, 3.2, 4, 5, and 6). Data from GSTR-1 and GSTR-2A can be auto-populated
- 4
Calculate Tax Liability
Review the tax liability calculated based on your entries. Set off ITC against tax liability
- 5
Pay Tax
If there's any cash liability, create a challan and make payment through net banking
- 6
File Return
Submit the return with DSC or EVC. Download the filed return for your records
How to Generate GSTR-3B Report in Wiseventory App
Stop calculating taxes manually. The Wiseventory App automatically calculates your Input Tax Credit (ITC) and tax liability.
1. Auto-Calculation
As you create sales and purchase records, tax liability is updated in real-time.
2. View Summary
Go to Reports > GSTR-3B to see the exact values for Table 3.1, 4, and 5.
3. File with Confidence
Copy the values to the GST portal or download the summary sheet for your CA.
How to Generate GSTR-3B Report in Wiseventory App
Stop calculating taxes manually. The Wiseventory App automatically calculates your Input Tax Credit (ITC) and tax liability.
1. Auto-Calculation
As you create sales and purchase records, tax liability is updated in real-time.
2. View Summary
Go to Reports > GSTR-3B to see the exact values for Table 3.1, 4, and 5.
3. File with Confidence
Copy the values to the GST portal or download the summary sheet for your CA.
Common Mistakes to Avoid
- ×Mismatch between GSTR-1 and GSTR-3B values (should be reconciled)
- ×Claiming ITC on ineligible supplies (blocked credits under Section 17(5))
- ×Not reversing ITC where required (e.g., for personal use or exempt supplies)
- ×Filing after the due date without paying interest and late fees
- ×Not filing GSTR-1 before GSTR-3B, which can cause discrepancies
Penalties for Non-Filing or Late Filing
Late Fee
₹50 per day (₹25 CGST + ₹25 SGST) if tax liability is NIL
₹200 per day (₹100 CGST + ₹100 SGST) if there is tax liability
Maximum late fee capped at ₹5,000
Interest on Tax
18% per annum on the tax amount payable from the due date till the date of payment
Other Consequences
- • ITC cannot be claimed by your buyers if you don't file GSTR-3B
- • E-way bill generation may be blocked after pending returns
- • Cannot file subsequent returns until pending returns are filed
Tips for Smooth Filing
✓ Always file GSTR-1 before GSTR-3B to avoid mismatches
✓ Reconcile GSTR-2A with your purchase register monthly
✓ Maintain proper documentation for all ITC claims
✓ Set up automated reminders for due dates
✓ Review all auto-populated data before submission
✓ Keep sufficient balance in electronic cash ledger