GSTR-3B: the summary return where you pay GST and claim credit

What does GSTR-3B contain?

GSTR-3B is where GST actually gets paid. It summarises the period's outward supplies, inward supplies liable to reverse charge, eligible input tax credit, reversals, interest and late fee. The tax payable after setting off credit is paid in cash from the electronic cash ledger when the return is filed.

Table 3 now auto-populates from your GSTR-1, GSTR-1A or IFF, and from the July 2025 tax period that liability is locked: you cannot edit it in GSTR-3B. Corrections must be made in GSTR-1A before you file. Table 4 credit is auto-drafted from GSTR-2B, which is built from your suppliers' filings and your actions in the Invoice Management System (IMS).

When is GSTR-3B due?

Monthly filers file by the 20th of the following month. QRMP filers with turnover up to ₹5 crore file once a quarter, but pay tax monthly through PMT-06 by the 25th for the first two months. The quarterly due date depends on the state of registration.

Late fee, interest and the three-year bar

The late fee is ₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for nil returns. The total is capped at ₹2,000 for aggregate turnover up to ₹1.5 crore, ₹5,000 for ₹1.5-5 crore and ₹10,000 above ₹5 crore; nil returns are capped at ₹500. The late fee must be paid in cash and cannot be set off against credit.

Interest under section 50 runs at 18% a year on the portion of tax paid in cash after the due date. Interest also applies where input tax credit is wrongly availed and utilised. Since the July 2025 tax period, GSTR-3B cannot be filed once three years have passed from its due date, so an old unfiled return can no longer be regularised through late filing.

What you need before filing

Because GSTR-3B now depends on other filings and on your IMS actions, preparation starts days before the due date. Keep these ready before you open the return on the portal.

• Filed GSTR-1, GSTR-1A or IFF for the period, since Table 3 is locked to it
• GSTR-2B for the period, after accepting, rejecting or keeping records pending in IMS
• Purchase register to check credit against section 16 conditions and blocked credits under section 17(5)
• Details of reverse charge purchases and imports of services
• Reversals for exempt supplies, non-payment to suppliers within 180 days, and rule 42/43 apportionment
• Cash ledger balance or a challan ready for the net tax

Common errors and consequences

The most frequent mistakes are claiming credit not shown in GSTR-2B, missing reverse charge liability, claiming blocked credits such as motor vehicles or food, and reclaiming reversed credit without tracking it in the ITC reclaim ledger. GSTN has signalled hard validations on negative ledgers and excess reclaims, so these errors will increasingly stop the return from filing.

If GSTR-3B is not filed, you cannot file the next GSTR-1, e-way bill generation is blocked after two missed returns, and your buyers' credit may be questioned. Non-filing for six months (two quarters for QRMP) can lead to cancellation of registration. Refogo's partner professionals can prepare and file GSTR-3B for a fixed fee.

Step by step

1. 1File GSTR-1 or GSTR-1A first

   Make sure outward supplies are correct, since Table 3 of GSTR-3B is locked to them.

2. 2Act on IMS and check GSTR-2B

   Accept, reject or keep pending supplier records, then review the recomputed GSTR-2B.

3. 3Review auto-drafted tables

   Check Tables 3, 4, 5 and 6 against your books and adjust credit reversals.

4. 4Pay the net tax

   Offset liability using credit in the prescribed order and pay the balance, interest and late fee in cash.

5. 5File with DSC or EVC

   Submit and sign. Download the filed return for your records.