GSTR 3B is a summary GST return that every regular GST-registered business must file to report taxable sales, input tax credit (ITC), and net tax liability for a specific tax period. It’s a self-declaration form used to disclose your outward supplies, inward supplies under reverse charge, eligible ITC claimed, and the tax you owe, and make the payment on time. Filing GSTR 3B accurately and before the due date is essential to stay compliant under the Indian Goods and Services Tax (GST) law. If there are no business transactions in a period, a Nil GSTR-3B return still needs to be filed to avoid penalties.

What is GSTR 3B, and who must file

Form GSTR 3B is a monthly (or quarterly under certain schemes) self-declaratory summary return under GST where taxpayers disclose consolidated figures instead of detailed invoice data. All regular taxpayers registered under GST must submit GSTR 3B returns for each tax period. Even if no supplies were made, a Nil return must be filed. Composite dealers and a few other categories are exempt.

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Format of GSTR 3B

The GSTR 3B form captures the taxpayer’s summary data across several sections. Key parts of the form include:

1. GSTIN & Period

Your GSTIN (Goods and Services Tax Identification Number) and the return period (month and year) are selected.

2. Outward Supplies and Reverse Charge

Here, you enter consolidated values of:

Taxable outward supplies (domestic sales)
Zero-rated supplies (exports)
Nil-rated or exempt supplies
Inward supplies liable to reverse charge from other suppliers.

3. Interstate Supplies to Unregistered Persons

Details of interstate sales to unregistered or composition taxpayers are reported separately.

4. Input Tax Credit (ITC) Details

This section summarises the eligible ITC claimed, ITC reversed, and ITC not claimed.

5. Exempt, Nil and Non-GST Inward Supplies

Supplies that are exempted, nil-rated, or outside GST are declared here.

6. Tax Liability and Payment

After computing your tax liability, you declare the CGST, SGST, IGST, or other taxes due and then choose to adjust ITC and pay any net tax via challan.

Step-by-Step: How to File GSTR 3B Online

Step 1: Log in to the GST Portal

Visit www.gst.gov.in and log in with your GSTIN, user ID, and password.

Step 2: Go to Returns Dashboard

Go to Services > Returns > Returns Dashboard and select the financial year and return period (month or quarter) you want to file for. Click Search.

Step 3: Select GSTR 3B

Find the GSTR 3B tile in the dashboard, then click Prepare Online.

Step 4: Fill in Details

Answer the preliminary questionnaire to show relevant sections, then:

Enter summary figures for outward supplies and taxes
Declare ITC claimed and reversed
Include reverse charge and exempt supplies.

Step 5: Verify and Preview

Review the auto-populated and manually entered values carefully. You can preview the draft before final submission.

Step 6: Pay Tax and Submit

After confirming details, pay any tax due (if applicable) using available ledgers or challan, then submit the return using EVC or DSC as required.

Step 7: Download Acknowledgement

Once filed, download the acknowledgement/receipt for your records.

Due Date and Frequency

Monthly Filing: Most taxpayers must file GSTR 3B by the 20th of the month following the tax period.
Quarterly Filing: Under the QRMP scheme, eligible taxpayers with turnover up to ₹5 crore may file quarterly, but must pay monthly tax via PMT-06 challan.

Note: Due dates may be extended by Government notifications in certain situations. For example, filing deadlines for some months in 2025 were extended in select regions due to disruptions.

Key Points to Remember

GSTR 3B is a summary return and does not require invoice-level uploads.
If there are no transactions in a period, a Nil return must still be submitted.
Columns like outward supplies and taxes are increasingly auto-populated using data from detailed returns like GSTR-1, and from July 2025 onwards, some of these values may become non-editable.

Common Errors and Penalties

Failing to file GSTR 3B on time can result in late fees and interest charges calculated on the unpaid tax liability. Repeated non-filing may attract stricter compliance actions under the GST law.

Conclusion

GSTR 3B is a critical monthly or quarterly GST summary return that enables taxpayers to summarise outward supplies, claim eligible ITC, and settle GST liability. Filing it on time through the GST portal ensures compliance and helps avoid late fees or penalties. Using auto-populated data and careful review before submission makes the process smoother and more accurate.

Frequently Asked Questions (FAQs)

What is GSTR 3B?

GSTR 3B is a summary GST return used to report consolidated figures of sales, ITC, and tax liability.

Who must file GSTR 3B?

All regular GST taxpayers must file GSTR 3B except composition dealers and a few specified categories.

Is invoice-wise data needed in GSTR 3B?

No, only consolidated summary data is required.

Can I file a Nil GSTR 3B?

Yes, Nil returns must be filed if there are no transactions.

Where do I file GSTR 3B online?

Through the GST portal under the Returns Dashboard.

When is the GSTR 3B due date?

Usually by the 20th of the next month for monthly filers.

What happens if I miss the due date?

Late fees and interest may be levied on the unpaid tax.

Can I edit GSTR 3B after submission?

No, once submitted it cannot be edited.

Does GSTR 3B auto-populate data?

Yes, some fields may auto-populate from GSTR-1 or GSTR-2B.

Is GSTR 3B required even with no sales?

Yes, it must still be filed as a Nil return to stay compliant.

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