Glossary
What is GSTR-3B?
The return where the tax actually gets paid.
Updated
In short
GSTR-3B is the summary GST return in which a business declares its sales, claims input tax credit and pays the net tax. SimpleERP does not file it, but its GST summary shows output tax, input tax and the net for any period.
GSTR-3B is the summary GST return in which a registered business declares its total outward supplies, the input tax credit it claims and the net tax it pays, filed monthly or quarterly. It is where tax is actually paid, from the cash ledger or by setting off credit. Its sales figures should agree with GSTR-1 and its credit with GSTR-2B, or the portal raises questions.
GSTR-3B: a worked example
For September 2026 Lakshmi Steel Furnitures has taxable sales of ₹3,39,400 and bills of ₹1,73,300. Assuming 18% on all of them, output tax is ₹61,092, input tax credit is ₹31,194 and the net payable in GSTR-3B is ₹29,898, split equally between CGST and SGST because all its supplies were within Tamil Nadu. Rates change, so confirm the rate for your goods with your CA or the GST portal before you rely on it.
| CGST | SGST | Total | |
|---|---|---|---|
| Output tax on sales | ₹30,546 | ₹30,546 | ₹61,092 |
| Input tax credit | ₹15,597 | ₹15,597 | ₹31,194 |
| Net tax paid in cash | ₹14,949 | ₹14,949 | ₹29,898 |
FAQ
Questions, answered
What is the due date for GSTR-3B?
The 20th of the following month for monthly filers. Quarterly filers under the QRMP scheme file by the 22nd or 24th of the month after the quarter, depending on their state, and pay tax monthly through a challan. Dates can be extended, so check the portal.
What if my GSTR-3B and GSTR-1 do not match?
The portal compares them, and a large gap in sales can bring a notice or block your next GSTR-1. Usually the cause is an invoice missed in one return or a note posted after filing. Correct the difference in the next period's returns.
Can I revise a GSTR-3B once filed?
A filed GSTR-3B cannot be revised. You adjust any mistake in a later month's return by adding the missed sales or reversing excess credit, paying interest where tax was short paid.
Is there a late fee for filing GSTR-3B late?
Filing GSTR-3B late does attract a late fee. A daily fee applies, capped by notification, and lower for nil returns. Interest at 18% a year is charged on tax paid late, on the portion paid in cash. File on time even if you cannot pay everything, and ask your CA about the current caps.
Related
Keep reading
GSTR-1
The GST return reporting your sales, invoice by invoice, that feeds your buyers' GSTR-2B.
Read moreGSTR-2B
The portal's monthly statement of input tax credit, built from what your suppliers reported.
Read moreGST compliance
Place of supply, HSN summary, registers and the input tax summary, and what is not included.
Read more
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