Introduction: What Is GSTR-3B?
GSTR-3B is a monthly (or quarterly under QRMP) self-declared summary GST return that all regular taxpayers (excluding composition dealers, ISDs, and non-resident/OIDAR suppliers) must file under India’s GST framework.
It reports:
✅ Aggregate output tax liability on outward and reverse charge supplies
✅ Input Tax Credit (ITC) claimed, utilized, and reversed
✅ Net tax payment for the tax period
GSTR-3B ensures cash flow of tax to the government and smooth functioning of the ITC chain for your business and your buyers.
Who Must File and When?
Who Must File?
All regular GST registrants are required to file GSTR-3B, excluding:
- Composition taxpayers
- Input Service Distributors (ISD)
- Non-resident taxable persons
- OIDAR suppliers
Due Dates:
✅ Monthly Filing: 20th of the next month for taxpayers not under QRMP.
✅ QRMP Filing: Tax payment monthly using PMT-06, with GSTR-3B filing quarterly, on the 22nd/24th of the month following the quarter (depending on the state).
Structure of GSTR-3B
| Table | Purpose |
|---|---|
| 3.1 | Outward supplies (taxable, zero-rated, exempt, non-GST, reverse charge) |
| 3.2 | Interstate supplies to unregistered, composition taxpayers, and UIN holders (auto-populated from GSTR-1/IFF) |
| 4 | ITC claim (imports, RCM, regular), reversals (Rule 42/43 in 4B) |
| 5 | Late fees and interest |
| 6 | Payment of tax via cash or credit ledger |
🛠️ How to File GSTR-3B on GST Portal
1️⃣ Login to GST Portal → Returns Dashboard → GSTR-3B → “Prepare Online.”
2️⃣ Populate Data:
- Review auto-populated Tables 3.1 and 3.2 from GSTR-1/IFF.
- Enter eligible ITC and reversals in Table 4.
- Compute late fees/interest if applicable in Table 5.
- Confirm tax payable and payment mode in Table 6.
3️⃣ Pay Tax:
- Pay using credit ledger (ITC) and/or cash ledger.
4️⃣ Submit Return:
- File using DSC (Digital Signature) or EVC (OTP-based).
5️⃣ Acknowledgment:
- Receive ARN (Acknowledgment Reference Number) via SMS/email for records.
Important Notes: No Revision in GSTR-3B
⚠️ Once filed, GSTR-3B cannot be revised.
- Corrections must be made through GSTR-1/IFF amendments or adjustments in the next period.
🆕 Key Updates for GSTR-3B in 2025
✅ Auto-populated Tables Locked: Tables 3.1 and 3.2 are now locked and non-editable post-submission; corrections require adjustments via GSTR-1/IFF.
✅ GSTR-2B Mandatory: From January 2025, GSTR-3B can only be filed if GSTR-2B is available to ensure accurate ITC claims.
✅ Three-Year Filing Limit: Effective July 2025, GSTR-3B for tax periods older than 3 years cannot be filed except with commissioner’s approval.
✅ New Advisory for April 2025: Interstate supply data in Table 3.2 will auto-populate and lock based on GSTR-1/IFF, reducing manual errors.
💸 Late Fees and Interest
- Late Fee: ₹50/day (₹25 CGST + ₹25 SGST), capped per rules; ₹20/day for nil returns.
- Interest: 18% p.a. on outstanding tax from the due date until payment.
Best Practices for GSTR-3B Filing
✅ Reconcile with GSTR-2B before filing to ensure eligible ITC is accurately claimed.
✅ Verify GSTR-1/IFF details to avoid locked errors in auto-populated tables.
✅ File under QRMP if eligible (turnover ≤ ₹5 Cr) for ease of compliance.
✅ Pay tax by due dates to avoid interest costs.
✅ Clear pending returns before July 2025 to avoid the three-year filing bar.
✅ Maintain supporting documentation (invoices, payment proofs, ITC workings) for audits.
Summary Table: GSTR-3B at a Glance
| Feature | Details |
|---|---|
| Applicable To | All regular GST registrants (excl. composition, ISD) |
| Frequency | Monthly or quarterly (QRMP) |
| Due Date | 20th of next month (state-wise variation under QRMP) |
| Auto-population | Tables 3.1, 3.2 locked post-July 2025 |
| ITC Requirement | Requires GSTR-2B to file |
| Revisions | Not allowed; corrections via GSTR-1/IFF |
| Late Fee | ₹50/day (₹20/day for nil) |
| Interest | 18% p.a. |
| Three-Year Filing Limit | Applies from July 2025 |
Why GSTR-3B Matters for Your Business
✅ Maintains GST Compliance: Avoids notices, penalties, and blocks on further filings.
✅ Ensures ITC Availability: Helps your business utilize eligible ITC and maintain cash flows.
✅ Enables Matching with GSTR-1/IFF and GSTR-2B: Reduces audit risks and disputes.
✅ Legal Requirement: Failure to file can lead to hefty penalties and interest.
✅ Supports Accurate GST Reconciliations: Key for monthly and annual GST reconciliations and audits.
Conclusion: Stay GST-Compliant with Timely GSTR-3B Filing
Filing GSTR-3B accurately and on time is non-negotiable for any GST-registered business in India. With stricter auto-locking, three-year filing limits, and GSTR-2B-based ITC requirements effective in 2025, accurate reconciliations, systematic bookkeeping, and timely payments are essential to maintain seamless GST compliance.
Consider adopting GST-ready accounting software, automated reconciliation tools, and professional support to manage your GSTR-3B filings efficiently, reduce manual errors, and ensure audit readiness.
