GSTR-3B Monthly GST Return
GSTR-3B is the monthly summary GST return that every regular GST-registered business must file, showing outward supplies, inward supplies eligible for ITC, and net tax payable. It is not a detailed return (that is GSTR-1) but a summary with payment. Tax must be paid by the same due date as the filing. The Quarterly Return Monthly Payment (QRMP) scheme allows small businesses (turnover below INR 5 crore) to pay monthly but file GSTR-3B quarterly.
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Who this applies to
- All regular GST-registered businesses (not Composition scheme dealers)
- Businesses with turnover above INR 5 crore: mandatory monthly filing
- Businesses with turnover below INR 5 crore: QRMP scheme (quarterly filing, monthly payment of estimated tax)
What to file
GSTR-3B on the GST portal (gst.gov.in): Table 3.1 (outward taxable supplies), Table 3.2 (inter-state supplies to unregistered persons), Table 4 (eligible ITC), Table 5 (exempt/nil/non-GST supplies), and Table 6 (payment of tax). ITC details must match auto-populated GSTR-2B for the period.
How to file
Login to https://www.gst.gov.in with GST credentials. Navigate to Returns > GSTR-3B. Figures for outward supplies should tie to GSTR-1. ITC figures should tie to GSTR-2B (auto-populated from supplier filings). File using DSC (companies) or EVC (individuals). Pay tax challan via net banking or NEFT/RTGS.
Payment due
Tax must be paid in full by the GSTR-3B due date. Cash and ITC ledgers on the GST portal show available credit. Interest at 18% per annum on late tax payment from the due date.
Penalties for missing this deadline
Late fee: INR 50 per day (INR 20/day for NIL return filers). Maximum: INR 5,000 per return. Interest: 18% per annum on the outstanding tax amount from the due date. Suspension of GST registration for 2+ consecutive months of non-filing.
Filing checklist
- Finalise all outward supply invoices for the month
- Reconcile GSTR-1 filed invoices with GSTR-3B outward supply figures
- Check GSTR-2B for ITC eligible from supplier invoices
- Reverse any ITC claimed in previous months for invoices now disputed/returned
- Apply any RCM liability (imports of services, GTA, etc.)
- Pay net tax through the GST portal challan
- File GSTR-3B before the due date
Common mistakes to avoid
- Claiming ITC on invoices not yet appearing in GSTR-2B: leads to notices and interest
- Forgetting reverse charge liabilities (RCM on import of services, GTA payments)
- Not adjusting ITC for proportionate reversal on exempt supplies
- Filing GSTR-1 late, which delays supplier credits for downstream buyers
- Using wrong GSTIN for inter-state supply: IGST vs CGST/SGST error
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