GSTR-3B (Monthly Summary Return)
GSTR-3B (Monthly Summary Return)
GSTR-3B is the monthly self-declaration summary return that every GST-registered regular taxpayer must file. Unlike GSTR-1, which reports invoice-level sales data, GSTR-3B operates at the aggregate level — you declare your total outward supplies, claim eligible Input Tax Credit (ITC) from GSTR-2B, and pay whatever net GST liability remains. No tax is actually paid to the government until GSTR-3B is filed and the challan is settled.
In the GST compliance cycle, GSTR-3B is the return that closes the loop: you report your sales in GSTR-1, your supplier's GSTR-1 data flows into your GSTR-2B, and you reconcile both in GSTR-3B before paying. For most freelancers and small businesses in India, GSTR-3B is the return they interact with most directly each month — it is where money actually moves.
Quick reference
| Full form | No expansion — GSTR-3B is the official form name |
| Type of return | Summary self-declaration return |
| Who files it | All regular GST-registered taxpayers (except Composition dealers, ISD, NRTP, UN bodies) |
| Filing frequency | Monthly (20th) or Quarterly under QRMP (22nd/24th) |
| Tax payment | Mandatory — return cannot be filed without settling net liability |
| Data source: output tax | Auto-populated from GSTR-1 (editable, but editing tracked) |
| Data source: ITC | Auto-populated from GSTR-2B (via IMS from April 2026) |
| Late fee (with tax liability) | ₹50/day (₹25 CGST + ₹25 SGST), capped by turnover |
| Late fee (nil return) | ₹20/day (₹10 CGST + ₹10 SGST), capped at ₹500 |
| Interest on unpaid tax | 18% per annum on net tax liability |
| Interest on excess ITC | 24% per annum on wrongly claimed or excess ITC |
| Time limit to file | Cannot be filed more than 3 years after original due date |
Who must file GSTR-3B
Every regular GST-registered taxpayer must file GSTR-3B. The following categories are exempt from GSTR-3B:
- Composition Scheme dealers — they file CMP-08 (quarterly statement) and GSTR-4 (annual return) instead
- Input Service Distributors (ISD) — they file GSTR-6 instead
- Non-Resident Taxable Persons (NRTP) — they file GSTR-5 instead
- Foreign diplomatic missions (UIN holders) — they file GSTR-11 instead
- Online Information and Database Access Services (OIDAR) providers from outside India — they file GSTR-5A
If you are a regular registered taxpayer — including a freelancer, consultant, agency, or business — you must file GSTR-3B every month (or every quarter under QRMP), even if you had no transactions. A return with zero transactions is filed as a Nil GSTR-3B.
GSTR-3B due dates: FY 2026-27
Monthly filers
All regular taxpayers with annual aggregate turnover (AATO) above ₹5 crore, and those below ₹5 crore who have opted out of QRMP, file monthly. Due date: 20th of the following month.
| Tax Period | Due Date |
|---|---|
| April 2026 | 20 May 2026 |
| May 2026 | 20 June 2026 |
| June 2026 | 20 July 2026 |
| July 2026 | 20 August 2026 |
| August 2026 | 20 September 2026 |
| September 2026 | 20 October 2026 |
| October 2026 | 20 November 2026 |
| November 2026 | 20 December 2026 |
| December 2026 | 20 January 2027 |
| January 2027 | 20 February 2027 |
| February 2027 | 20 March 2027 |
| March 2027 | 20 April 2027 |
Quarterly filers (QRMP scheme)
Taxpayers with AATO up to ₹5 crore who have opted into the QRMP scheme file GSTR-3B quarterly. Due dates vary by state/UT group.
| Quarter | Period | Category X States (22nd) | Category Y States (24th) |
|---|---|---|---|
| Q1 | April–June 2026 | 22 July 2026 | 24 July 2026 |
| Q2 | July–September 2026 | 22 October 2026 | 24 October 2026 |
| Q3 | October–December 2026 | 22 January 2027 | 24 January 2027 |
| Q4 | January–March 2027 | 22 April 2027 | 24 April 2027 |
Category X (22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.
Category Y (24th): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi.
QRMP quarterly tax payment: Even though GSTR-3B is filed quarterly under QRMP, tax must still be paid monthly for months 1 and 2 of the quarter using Form GST PMT-06 by the 25th of the following month. Only the quarter-end filing (month 3) uses the full GSTR-3B form.
GSTR-3B vs GSTR-1: the key differences
These two returns work together but serve completely different purposes. A common misconception is that filing GSTR-1 settles your tax obligation — it does not.
| GSTR-1 | GSTR-3B | |
|---|---|---|
| Purpose | Report outward supplies to government and buyers | Declare net liability and pay tax |
| Data level | Invoice-by-invoice detail | Aggregate totals only |
| Tax payment | None — no payment made when filing | Payment of net GST is mandatory |
| Due date | 11th (monthly) / 13th (QRMP quarterly) | 20th (monthly) / 22nd or 24th (QRMP quarterly) |
| Filed first? | Yes — GSTR-1 must be filed before GSTR-3B | No — filed after GSTR-1 |
| Amendments | Amended via GSTR-1A (same month) or tables 9/10 next month | Negative liability statement / DRC-03 for corrections |
| ITC impact | Your GSTR-1 feeds into your buyers' GSTR-2B | Your GSTR-2B feeds into your own GSTR-3B |
| What it feeds | Buyer's GSTR-2B, your auto-populated Table 3.1 | Nothing downstream — this is the terminal return |
The relationship: GSTR-1 is a report. GSTR-3B is the settlement. You file GSTR-1 to tell the government and your buyers what you sold. You file GSTR-3B to actually pay.
GSTR-3B format: table-by-table breakdown
Table 3.1 — Outward supplies and inward supplies under reverse charge
This is the core output tax table. You declare the total value and tax for each category of supply:
| Row | What to report |
|---|---|
| 3.1(a) | Taxable outward supplies (regular sales, B2B and B2C) |
| 3.1(b) | Zero-rated outward supplies (exports and SEZ supplies) |
| 3.1(c) | Nil-rated and exempt outward supplies |
| 3.1(d) | Inward supplies taxable under Reverse Charge Mechanism (RCM) |
| 3.1(e) | Non-GST outward supplies (petroleum, alcohol, etc.) |
Auto-population: Row 3.1(a) and 3.1(b) are auto-populated from your filed GSTR-1. You may edit these values, but any downward deviation (declaring less tax in GSTR-3B than shown in GSTR-1) is flagged by the system and may trigger scrutiny.
Table 3.2 — Inter-state supplies to unregistered/composition/UIN holders
A subset of Table 3.1(a) — you report the state-wise breakdown of inter-state supplies made to unregistered persons, Composition dealers, and UIN holders (embassies). This is used by the government for IGST apportionment between states.
Table 4 — Input Tax Credit
Table 4 is the most complex section of GSTR-3B. It records how much ITC you are claiming, how much you are reversing, and the net ITC available.
4(A) — ITC Available (eligible, flowing in)
| Sub-table | What it covers |
|---|---|
| 4A(1) | ITC on import of goods (IGST paid at customs) |
| 4A(2) | ITC on import of services (IGST paid under RCM) |
| 4A(3) | ITC on inward supplies under Reverse Charge (RCM) |
| 4A(4) | ITC distributed by Input Service Distributor (ISD) |
| 4A(5) | All other ITC (regular B2B purchases appearing in GSTR-2B) + ITC reclaimed after earlier reversal |
4(B) — ITC Reversed (flowing out)
| Sub-table | What it covers |
|---|---|
| 4B(1) | Permanent reversals — ITC blocked under Section 17(5) (car purchase, personal use, food, etc.) and proportionate reversals under Rules 42/43 |
| 4B(2) | Temporary reversals — ITC reversed but eligible to be reclaimed later (e.g., provisional reversals for pending payments beyond 180 days) |
4(C) — Net ITC Available Automatically computed: 4(A) minus 4(B). This is the ITC you can actually use to offset your output tax.
4(D) — Ineligible ITC (informational, not deducted again)
| Sub-table | What it covers |
|---|---|
| 4D(1) | ITC reclaimed in this period (previously reversed in 4B(2) and now eligible again) |
| 4D(2) | ITC ineligible under Rule 38 (banks and financial institutions — reversal at 50%) |
IMS and Table 4 from April 2026: With IMS becoming mandatory from 1 April 2026, ITC in Table 4A(5) auto-populates only from Accepted (or deemed accepted) invoices in GSTR-2B. You cannot manually key in ITC figures that do not have a corresponding accepted invoice in IMS. This is a fundamental shift from the pre-IMS era when you could enter ITC values freely and reconcile later.
Table 5 — Exempt, nil-rated, and non-GST inward supplies
You report the total value of purchases that carry no input tax: inward supplies from unregistered dealers, exempt inward supplies, and non-GST inward supplies. This is a disclosure table — it does not affect your tax calculation.
Table 6.1 — Payment of tax
The final settlement table. For each tax head (IGST, CGST, SGST/UTGST, Cess), you declare:
- Total tax payable (from Table 3.1 minus Table 4 net ITC)
- Tax paid using ITC (applied from your Electronic Credit Ledger)
- Tax paid in cash (from your Electronic Cash Ledger)
The return cannot be submitted until the Tax Payable = ITC Used + Cash Paid equation balances to zero for each head.
Table 6.2 — TDS and TCS credits
If any government entity or e-commerce operator has deducted TDS under GST (Section 51) or collected TCS (Section 52) on your transactions, those credits appear here and reduce your cash payment obligation.
How auto-population works in GSTR-3B
The data in GSTR-3B does not have to be entered manually — two upstream returns feed it automatically.
Step 1 — File GSTR-1 by the 11th (or IFF / quarterly by the 13th for QRMP). Your outward supply totals flow into Table 3.1 of your GSTR-3B.
Step 2 — GSTR-2B is generated on the 14th. Your suppliers' GSTR-1 filings are processed and eligible ITC is populated in your GSTR-2B.
Step 3 — IMS action (mandatory from April 2026). You accept, reject, or leave pending the invoices in your IMS dashboard. Accepted invoices form the basis for Table 4A(5) in GSTR-3B.
Step 4 — Open GSTR-3B. Table 3.1 is pre-filled from GSTR-1. Table 4 is pre-filled from GSTR-2B (after IMS processing). You review and confirm.
Step 5 — Pay and file. Offset liability against ITC in Table 6.1. Pay the balance in cash. Submit.
Hard validations from 2026: The GST system now enforces hard validations that can block GSTR-3B submission. If ITC reclaimed in Table 4D(1) exceeds the balance available in the Electronic Credit Reversal and Reclaimed Statement, or if the RCM credit entry exceeds its corresponding RCM ledger balance, the portal will not allow filing until the discrepancy is resolved. These are system-level blocks, not just warnings.
Interest on GSTR-3B
Interest is charged automatically when:
18% per annum applies when you pay GST after the due date. Interest is calculated on the net tax liability (i.e., only on the portion paid in cash, not on the ITC-offset portion) from the day after the due date until the date of actual payment.
24% per annum applies when you have claimed excess ITC or wrongly reduced output tax liability. This is the penalty rate for erroneous claims.
Example: Priya's April 2026 GSTR-3B was due on 20 May 2026. She pays ₹15,000 net cash tax on 5 June 2026 — 16 days late. Interest = ₹15,000 × 18% × 16/365 = ₹118.
Late fee structure
| Scenario | Daily Late Fee | Maximum Cap |
|---|---|---|
| Nil return (no tax liability) | ₹20/day (₹10 CGST + ₹10 SGST) | ₹500 (₹250 CGST + ₹250 SGST) |
| Turnover up to ₹1.5 crore | ₹50/day (₹25 CGST + ₹25 SGST) | ₹2,000 (₹1,000 CGST + ₹1,000 SGST) |
| Turnover ₹1.5 crore to ₹5 crore | ₹50/day | ₹5,000 (₹2,500 CGST + ₹2,500 SGST) |
| Turnover above ₹5 crore | ₹50/day | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
Late fees accumulate from the day after the due date until the return is filed. The government has run several late fee amnesty schemes in the past (most recently in 2023) for very old pending returns, but these are one-time waivers — do not plan around them.
3-year hard cutoff: With effect from the Finance Act 2023, GSTR-3B cannot be filed more than three years after its original due date. A return for April 2024 (due 20 May 2024) cannot be filed after 20 May 2027. After this window closes, the tax period is permanently locked — you lose the ability to report, pay, or claim ITC for that month.
Filing a Nil GSTR-3B
If you had no sales, no purchases, and no other transactions in a month, you must still file a Nil GSTR-3B by the due date. A Nil return can only be filed when:
- No data is auto-populated from GSTR-1 or IFF
- No data is auto-populated from GSTR-2B
- No manual entries have been made
- There is no outstanding interest or late fee from a previous period
Nil GSTR-3B can be filed quickly via the GST portal or via SMS by sending NIL 3B <GSTIN> <Return Period (MMYYYY)> to 14409.
Practical example: Priya's April 2026 GSTR-3B
Priya is a UX designer registered in Hyderabad (Telangana, state code 36). She files GSTR-3B monthly.
Her April 2026 transactions:
| Transaction | Value (₹) | Tax type | Tax amount (₹) |
|---|---|---|---|
| Invoice to Mumbai e-commerce client (inter-state) | 1,00,000 | IGST 18% | 18,000 |
| Invoice to Hyderabad agency (intra-state) | 50,000 | CGST 9% + SGST 9% | 4,500 + 4,500 |
| Adobe Creative Cloud subscription (import of service, RCM) | 5,000 | IGST 18% (RCM) | 900 |
| Office stationery from local vendor (intra-state, B2B) | 10,000 | CGST 9% + SGST 9% | 900 + 900 |
How Priya fills GSTR-3B:
| Table | Entry | Amount (₹) |
|---|---|---|
| 3.1(a) — Taxable outward supplies | Auto-filled from GSTR-1 | IGST 18,000 + CGST 4,500 + SGST 4,500 |
| 3.1(d) — RCM inward (Adobe) | Manual entry | IGST 900 |
| 4A(2) — ITC on import of services (Adobe RCM) | ITC from GSTR-2B | IGST 900 |
| 4A(5) — Other ITC (stationery) | ITC from GSTR-2B | CGST 900 + SGST 900 |
| 4C — Net ITC | Auto-calculated | IGST 900 + CGST 900 + SGST 900 |
| 6.1 — Tax payable | IGST: 18,900 − 900 = 18,000 | Cash: ₹18,000 |
| 6.1 — Tax payable | CGST: 4,500 − 900 = 3,600 | Cash: ₹3,600 |
| 6.1 — Tax payable | SGST: 4,500 − 900 = 3,600 | Cash: ₹3,600 |
Priya pays ₹25,200 (₹18,000 + ₹3,600 + ₹3,600) in cash via challan before filing on 18 May 2026.
The RCM self-charge: Note that Priya both pays ₹900 IGST on the Adobe subscription (as tax under RCM) and claims the same ₹900 back as ITC. This is the standard RCM mechanism — the tax paid under RCM by an eligible registered taxpayer is simultaneously claimable as ITC in the same return period, making it a net-zero transaction for eligible taxpayers.
Corrections after filing GSTR-3B
GSTR-3B cannot be revised once filed. If you discovered an error — wrong ITC claimed, output tax understated, wrong tax head — there are two options:
For output tax errors (understated): Report the additional liability in the GSTR-3B of the next month in Table 3.1. Interest at 18% applies on the shortfall from the original due date.
For excess ITC claimed: Reverse the excess ITC in Table 4B(1) of the next month's GSTR-3B, or file Form DRC-03 (Voluntary Payment Challan) to pay the differential with interest.
For significant errors: A scrutiny notice under Section 61 or assessment under Section 62 may require responding to the GST officer with supporting documents. Do not ignore notices — non-response leads to best-judgement assessment with penalties.
GSTR-3B and the GST compliance chain
Understanding where GSTR-3B fits in the full monthly cycle:
| Date | Action | Return/Form |
|---|---|---|
| 1st–11th | File outward supply details (monthly) | GSTR-1 |
| 1st–13th | File B2B invoices for QRMP months 1 & 2 | IFF |
| 14th | GSTR-2B auto-generated for the month | GSTR-2B (auto) |
| 14th–20th | Reconcile GSTR-2B, act on IMS, file GSTR-3B | GSTR-3B |
| 25th (QRMP months 1 & 2) | Pay quarterly tax via challan | PMT-06 |
| 22nd/24th (QRMP quarter-end) | File quarterly GSTR-3B | GSTR-3B |
GSTR-3B is the last and most consequential step. Missing GSTR-1 delays your buyers' ITC. Missing GSTR-3B delays the government's revenue — and triggers late fees, interest, and eventually notices.
Frequently asked questions
What is GSTR-3B?
GSTR-3B is a monthly self-declaration summary return filed by every regular GST-registered taxpayer in India. Unlike GSTR-1 (which reports invoice-level sales details), GSTR-3B reports aggregate outward supplies, claims eligible Input Tax Credit from GSTR-2B, and settles the net GST liability through cash payment. No GST is actually paid to the government until GSTR-3B is filed. It is due by the 20th of the following month for monthly filers, and the 22nd or 24th for quarterly QRMP filers.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a detailed invoice-level report of your outward supplies — it tells the government and your buyers what you sold and how much GST you charged. GSTR-3B is a summary return where you settle the tax — you report total sales, claim ITC from your purchases, and pay the net GST in cash. GSTR-1 carries no payment obligation. GSTR-3B cannot be filed without paying the balance tax. GSTR-1 is filed by the 11th; GSTR-3B by the 20th.
Can I file GSTR-3B without filing GSTR-1 first?
Technically yes — GSTR-3B can be filed without a prior GSTR-1, but this is not recommended. If GSTR-1 is not filed first, the auto-population of Table 3.1 will not work and you must enter outward tax figures manually. Additionally, your buyers cannot see your invoices in their GSTR-2B, which delays their ITC claims. Always file GSTR-1 first.
What happens if I miss the GSTR-3B due date?
Late fees of ₹50 per day (₹20/day for nil returns) begin accumulating from the day after the due date, subject to caps based on your annual turnover. If you have outstanding tax to pay, 18% per annum interest also accrues from the due date. Persistent non-filing eventually triggers a GST notice and may lead to cancellation of your registration.
Can I revise a filed GSTR-3B?
No. GSTR-3B cannot be revised after submission. Errors are corrected by adjusting in the following month's GSTR-3B (for output tax understatements or ITC adjustments) or by filing Form DRC-03 (Voluntary Payment) for excess ITC claimed. Interest is payable on any shortfall from the original due date.
What is QRMP and how does it change GSTR-3B filing?
The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with annual turnover up to ₹5 crore to file GSTR-3B quarterly instead of monthly. However, tax must still be paid monthly for the first two months of each quarter using Form PMT-06 by the 25th. The actual GSTR-3B is filed only once at the end of the quarter by the 22nd or 24th of the month following the quarter.
What is a Nil GSTR-3B?
A Nil GSTR-3B is filed when you had no sales, no purchases, no ITC, and no other transactions in a given month. You are still required to file even if there is nothing to report. Nil GSTR-3B can be filed quickly by SMS — send NIL 3B <GSTIN> <MMYYYY> to 14409, or by clicking the "File Nil Return" option on the GST portal. The late fee for a nil return is ₹20/day, capped at ₹500.
What changed in GSTR-3B after IMS became mandatory in April 2026?
From 1 April 2026, the Invoice Management System (IMS) on the GST portal became mandatory. This means ITC in Table 4A(5) of GSTR-3B now auto-populates only from invoices you have accepted (or deemed accepted by default) in IMS. Previously, you could key in any ITC figure in GSTR-3B freely and reconcile later. Now, the system enforces hard validations — if reclaimed ITC or RCM credits exceed their respective ledger balances, the portal blocks submission until the discrepancy is resolved.
Related terms
GST · GSTR-1 · GSTR-2B · Input Tax Credit · GSTIN · Tax Invoice · Reverse Charge Mechanism · QRMP Scheme · GST Registration · GST Rate
JetInvoice keeps your GSTR-3B clean before you open it
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