GST glossary
GSTR-3B
Summary return of outward supplies, input tax credit and tax paid
GSTR-3B is the GST return in which you declare your sales, input tax credit and net tax for the period, and pay that tax. It is due on the 20th of the next month, or on the 22nd or 24th after the quarter (by state) under the QRMP scheme.
Why it matters to your business
GSTR-3B is the return that actually settles your GST. Your sales tax, less the input tax credit you are entitled to, is paid through it. If you file late, you pay a late fee and interest, you cannot file your next GSTR-1 on time, and your GST registration can be suspended after repeated defaults. Your customers also watch it: a vendor who does not file GSTR-3B puts their credit at risk.
What goes into it
As of September 2026, the main tables are:
- 3.1 Outward supplies: your taxable sales, zero-rated and exempt sales, and purchases on which you pay tax under reverse charge. The sales figures come from your GSTR-1 and are locked in GSTR-3B.
- 3.2 Inter-state supplies to unregistered persons, composition dealers and UIN holders, state by state. These values are also filled from GSTR-1 and locked.
- 4 Input tax credit: credit available (filled from your GSTR-2B), credit reversed, and credit that is not allowed.
- 5 Exempt, nil-rated and non-GST purchases.
- 6.1 Payment of tax: how your liability is paid from the credit ledger and in cash.
How the tax is paid
Credit is used in a fixed order. IGST credit goes first against IGST, then against CGST and SGST. CGST credit can pay CGST and IGST; SGST credit can pay SGST and IGST. CGST credit can never pay SGST, or the other way round. Tax under reverse charge, interest and late fee are paid only in cash.
An example
In a month you sell goods worth ₹10,00,000 within your state at 18%, so you owe ₹90,000 CGST and ₹90,000 SGST. Your GSTR-2B shows ₹60,000 CGST and ₹60,000 SGST of eligible ITC. You pay ₹30,000 CGST and ₹30,000 SGST in cash, and GSTR-3B records both the set-off and the cash payment.
Common mistakes
- Claiming credit for bills that are not in your GSTR-2B.
- Correcting sales in GSTR-3B instead of fixing GSTR-1 first.
- Forgetting reverse-charge purchases such as legal fees or rent from an unregistered landlord.
Questions about GSTR-3B
What is the due date of GSTR-3B?
The 20th of the following month for monthly filers. Under the QRMP scheme you file it once a quarter, by the 22nd of the month after the quarter in states such as Maharashtra, Karnataka, Gujarat and Tamil Nadu, and by the 24th in states such as Delhi, Uttar Pradesh and West Bengal.
What is the late fee for GSTR-3B?
A late fee of ₹50 a day (₹20 a day for a nil return) is charged until you file, capped according to your turnover. Interest at 18% a year is charged separately on any tax you pay late in cash.
Can I revise GSTR-3B after filing it?
No. A filed GSTR-3B cannot be revised. You correct a mistake in the return of a later period. Since the July 2025 tax period, the sales liability filled in from your GSTR-1 cannot be edited in GSTR-3B, so you correct it through GSTR-1A before you file GSTR-3B.
Can I file an old GSTR-3B that I missed?
Only within three years of its original due date. After three years the portal no longer accepts the return, so you should clear pending returns well before then.
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