GST & Compliance
GSTR-3B
Monthly summary return where GST taxpayers declare total tax liability and pay GST in India.
What it means
GSTR-3B is the self-assessed summary return where a registered taxpayer declares outward supplies, inward supplies liable to reverse charge, ITC claimed and net tax payable. It's filed monthly (20th, 22nd or 24th of the following month depending on the state) or quarterly for QRMP filers.
Unlike GSTR-1 which is invoice-level, GSTR-3B is summary-level. ITC is claimed in GSTR-3B against eligible inward supplies reflected in GSTR-2B.
How Easedesk handles GSTR-3B
Easedesk computes GSTR-3B automatically by aggregating your sales (Table 3.1), inward supplies under reverse charge (Table 3.1(d)), and reconciles ITC eligibility against the latest GSTR-2B. The platform highlights mismatches between GSTR-1 and GSTR-3B before filing and supports cash + credit ledger payments via GSTN portal challan.
Frequently asked questions
Can GSTR-3B be revised?
No. Once filed, GSTR-3B cannot be revised. Corrections must be made in the subsequent month's return through amendment entries.
What is the penalty for delayed GSTR-3B?
Late fee of ₹50/day (₹25 CGST + ₹25 SGST), or ₹20/day for nil returns, plus 18% annual interest on outstanding tax.
Related terms
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