How to file GSTR-3B

What is GSTR-3B?

GSTR-3B is a monthly self-declaration return under the Goods and Services Tax Act. It is a summary form — you declare your total outward supplies (sales), inward supplies eligible for input tax credit (ITC), and pay the net GST liability for the month. Unlike GSTR-1, which captures invoice-level details, GSTR-3B uses consolidated figures at the rate level.

GSTR-3B does not replace GSTR-1. You must file both. GSTR-1 is filed first (by the 11th) and contains all invoice-level outward supply data. GSTR-3B is filed next and is used for actual tax payment.

Who must file GSTR-3B?

All regular GST-registered taxpayers must file GSTR-3B every month, including those with nil turnover. The following are exempt from GSTR-3B:

• Composition scheme taxpayers (they file CMP-08 quarterly instead)
• Input Service Distributors (ISDs)
• Non-resident taxable persons
• Persons liable to deduct TDS under Section 51
• Persons liable to collect TCS under Section 52

QRMP (Quarterly Return Monthly Payment) scheme taxpayers file GSTR-3B quarterly but pay tax monthly using the PMT-06 challan.

GSTR-3B due dates

The due date varies by turnover and the state in which your principal place of business is registered.

For QRMP quarterly filers, GSTR-3B is due on the 22nd (Category 1) or 24th (Category 2) of the month following the end of the quarter.

Step-by-step: filing GSTR-3B on the GST portal

Step 1 — Log in and navigate to the returns dashboard

Go to gst.gov.in, click Login and enter your GSTIN and password. From the dashboard, go to Services → Returns → Returns Dashboard. Select the Financial Year and the Return Filing Period (month/quarter), then click Search. Under the GSTR-3B tile, click Prepare Online.

Step 2 — Fill Table 3.1: Outward and inward supplies

Table 3.1 captures your sales-side summary. It has four rows:

• 3.1(a) Taxable supplies (other than zero-rated) — your regular taxable sales. Enter the total taxable value and split the tax into CGST, SGST/UTGST and IGST columns. This is the most important row and the source of your tax liability.
• 3.1(b) Zero-rated supplies (exports / SEZ) — sales at 0% with payment of IGST, or under Letter of Undertaking (LUT) without payment. Export invoices go here.
• 3.1(c) Nil-rated, exempt and non-GST outward supplies — goods or services that carry a 0% rate or are outside GST scope (e.g., unprocessed food, alcohol for human consumption).
• 3.1(d) Inward supplies liable to reverse charge — purchases on which you are required to pay GST under reverse charge mechanism (RCM). The tax paid here also qualifies as ITC in Table 4, subject to conditions.

Step 3 — Fill Table 4: Input tax credit (ITC)

Table 4 is where you claim the ITC from purchases. It is split into:

• 4(A) ITC available — ITC from imports, reverse-charge inward supplies, ISD distributions and all other eligible inward supplies (from GSTR-2B auto-populated figures). Enter IGST, CGST and SGST separately.
• 4(B) ITC reversed — ITC you must reverse (e.g., for exempt supplies, personal use, rule 42/43 reversals, non-filing by supplier).
• 4(C) Net ITC available — auto-calculated as 4(A) minus 4(B). This is the ITC you can use to offset your tax liability.
• 4(D) Other ITC — ITC reclaimed from reversed amounts and ineligible ITC under Section 17(5) for reporting purposes.

Step 4 — Review Table 5 and Table 6

Table 5 asks for exempt, nil-rated and non-GST inward supplies by category (inter-state and intra-state). Table 6 captures TDS and TCS credit reflected in your electronic cash ledger. Most small businesses will have nil or standard figures here.

Step 5 — Review tax payable and make payment

The GST portal calculates your net tax payable after setting off ITC against liability. If your ITC is sufficient, the liability clears automatically. If there is a cash shortfall, create a challan (PMT-06) and pay via net banking, NEFT/RTGS or OTC before proceeding. Ensure your Electronic Cash Ledger shows the correct balance.

Step 6 — Preview, submit and file

Click Preview Draft GSTR-3B (PDF) to review all figures one last time. When satisfied, click Submit — this freezes the data and debits ITC from your Electronic Credit Ledger. Finally, click File GSTR-3B and sign using your DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). You will receive an acknowledgement number (ARN) confirming successful filing.

Common mistakes to avoid

• Mismatch between GSTR-1 and GSTR-3B — the tax declared in GSTR-3B must match the tax on invoices filed in GSTR-1. Mismatches trigger notices.
• Claiming ITC without GSTR-2B matching — from FY 2022-23, ITC is restricted to what appears in GSTR-2B. Claiming excess ITC attracts interest and penalty.
• Entering CGST in the IGST column or vice versa — the CGST/SGST/IGST columns are separate. An inter-state sale must use IGST; an intra-state sale must use CGST+SGST.
• Forgetting reverse-charge liability — if you receive services from unregistered suppliers (e.g., legal services, transport under GTA), you must pay GST under RCM in Table 3.1(d).
• Filing after the due date without payment — interest at 18% per annum accrues from the due date on unpaid tax. File on time even if you cannot pay in full.

How BillRaja gives you GSTR-3B-ready summaries

BillRaja's GST-compliant invoicing automatically applies the correct GST rate and HSN code to every line item — whether the supply is intra-state (CGST+SGST) or inter-state (IGST). At the end of the month, the GSTR-3B report tab shows:

• Total taxable value of outward supplies
• CGST, SGST and IGST collected — broken down exactly as needed for Table 3.1(a)
• Nil-rated and exempt supply totals for Table 3.1(c)

You copy these figures directly into the GST portal — no spreadsheet, no manual addition. Combined with a GST invoice generator for ad-hoc bills, you have everything you need for accurate GSTR-3B filing.