GSTR-3B Filing: Format, Steps, and Key Due Dates

GSTR 3B
Revised GST Returns Filing Due Dates
How to go about filing Form GSTR 3B?
Recent changes in GSTR 3B

GSTR-3B is a simple monthly return form that businesses need to file under GST. It helps the government keep track of how much tax companies need to pay based on their sales and purchases. Unlike some other GST forms, GSTR-3B doesn’t require invoice-level details. Instead, you just enter the total values for the month.

This form was introduced to make the GST return process easier, especially during the early days of GST. Even today, it remains one of the most important forms for regular taxpayers. Filing GSTR-3B on time is important to avoid penalties and to stay compliant with GST laws.

GSTR 3B

GSTR-3B is a summary return that businesses must file every month under the Goods and Services Tax (GST) system. In this, you report the total value of your sales (outward supplies), purchases (inward supplies), input tax credit (ITC), and the amount of tax you need to pay.

On the 18th of June, 2017, the GST Council in its 17th meeting decided to extend the timeline for an invoice – wise return filing in Form GSTR 1 and Form GSTR 2 for the first two months of the GST era. The move was made to provide relief to businesses, and to smoothen the roll-out of GST across the country. As per this decision, businesses will need to file a much simplified GSTR 3B returns, by declaring the summary of their inward and outward supplies for the months of July and August. However the invoice – wise details for both months, also do need to be filed, but at a later date.

As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month.

GSTR-3B format overview

The GSTR-3B return form is divided into several sections (or tables), each designed to record specific information about your business’s GST transactions for the month. This form is meant to provide a summary of your sales, purchases, tax liability, and the input tax credit you wish to claim.

Let’s look at each part of the form in detail:

1. Details of outward and inward supplies eligible for reverse charge

This is where you declare your sales (or outward supplies) and any purchases on which you, as the buyer, are liable to pay GST under the reverse charge mechanism.

You need to fill in:

Taxable value of sales (excluding GST)
Applicable GST amounts (IGST, CGST, SGST/UTGST, and Cess)

The supplies are divided into:

Taxable outward supplies (other than zero-rated, nil-rated, and exempted)
Outward taxable supplies (zero-rated), usually for exports or supplies to SEZs
Outward supplies that are nil-rated or exempt
Inward supplies are liable to reverse charge
Non-GST outward supplies, which include supplies not covered under GST, like petroleum products or alcohol for human consumption

2. Interstate supplies made to unregistered persons, composition dealers, and UIN holders

This section is specifically for reporting interstate sales made to:

Unregistered customers
Composition scheme dealers
Entities with a Unique Identification Number (UIN), like foreign diplomatic missions

You need to report the:

Place of supply (state)
Taxable value of goods/services
IGST charged

This helps the government track interstate transactions that are not easily verified due to the buyer's limited compliance obligations.

3. Eligible Input Tax Credit (ITC)

Here, you claim the ITC for purchases and expenses made during the month. ITC reduces your overall tax liability. This section includes:

ITC available – This includes GST paid on imports, reverse charge purchases, purchases from Input Service Distributors (ISD), and other eligible purchases.
ITC reversed – ITC that must be reversed, such as when goods/services are used for both business and personal purposes or exempt supplies. If you claim depreciation on GST paid on capital goods, the ITC must be reversed here too.
Net ITC: After calculating the ITC available and the ITC to be reversed, the net ITC is the final amount that you can claim. This is the amount that will be deducted from your total tax liability.
Ineligible ITC: This part is for reporting the GST paid on supplies where ITC is not allowed, such as on personal expenses or goods/services explicitly excluded from ITC under the GST law (e.g., motor vehicles, food & beverages, etc.).

The overall goal of this section is to ensure that you only claim input tax credits for legitimate business purposes, which will reduce your overall tax payable.

4. Exempt, nil-rated, and non-GST inward supplies

Here, you report the details of any exempt, nil-rated, or non-GST purchases (inward supplies) you’ve made during the month. This helps to track transactions that are outside the scope of GST. You’ll need to fill in:

Exempt supplies: Goods or services that are exempt from GST, such as some basic health services or educational services.
Nil-rated supplies: Goods or services that are taxable but at a rate of 0%, such as certain exports.
Non-GST supplies: Goods that are outside the scope of GST, like petroleum products or alcohol for human consumption.

It’s important to note that these supplies don’t contribute to your tax liability, but you still need to report them to maintain transparency.

5. Payment of tax

This section is where you report how much tax you need to pay for the month, after adjusting your eligible ITC. It gives a summary of all taxes owed under different categories. You will fill in:

Tax paid through ITC: The amount of tax you’ve paid by using your input tax credit (ITC) for CGST, SGST/UTGST, IGST, and Cess.
Tax paid in cash: The amount of tax you’ve paid in cash, if your ITC balance is insufficient to cover your tax liability.
TDS/TCS payments: If your business is subject to TDS (Tax Deducted at Source) or TCS (Tax Collected at Source), these amounts are also declared here.
Interest and late fees: Any penalties or fees for late payment of taxes are also captured in this section.

Once you enter these details, the system will calculate your total tax liability and allow you to make payments. This section essentially shows the final tax amount due for the period.

6. TDS/TCS credit

While not all businesses need to fill this section, it is important for those that deal with TDS or TCS. If your business falls under the TDS or TCS provisions, you will need to capture these details.

TDS: Tax deducted at source by the payer, which can be used to offset your tax liability.
TCS: Tax collected at source by the seller, which can also reduce your tax payment.

In most cases, businesses won’t fill this section until TDS and TCS provisions are applicable, but it’s good to be aware of its role in the GSTR-3B filing process.

The step-by-step filing process for GSTR-3B

Filing GSTR-3B may seem like a complex process, but it’s fairly simple if you follow the steps. Below is a step-by-step process to help you file your GSTR-3B return online through the GST portal:

Step 1: Log in to the GST portal

Go to the official GST portal.

Enter your GSTIN and password to log in.

Once logged in, you’ll be directed to your Dashboard.

Step 2: Go to the GSTR-3B section

On the dashboard, go to the "Returns" section in the top menu.
Select "Returns Dashboard" from the drop-down options.

Choose the Return Filing Period (month and year) for which you need to file GSTR-3B.

Step 3: Select GSTR-3B

Under the “Return Period,” you’ll find the option for GSTR-3B. Click on "GSTR-3B" to start the filing process for that period.

Step 4: Fill in the required details

GSTR-3B is divided into multiple sections (tables) that require specific details. These are the same sections we discussed earlier, such as:
- Outward supplies: Report your sales and tax collected.
- Input Tax Credit (ITC): Report your eligible ITC for the period.
- Exempt, nil-rated, and non-GST supplies: Fill in the details of any supplies that are exempt from GST.
- Payment of tax: Calculate and report the tax payable, either through ITC or cash.

Important note: You need to enter accurate details in each of these sections. If you are unsure about the details, consult your books or accounting software to ensure accuracy.

Step 5: Verify the details

Before submitting your return, carefully verify all the details you’ve entered.
Double-check figures like the taxable value, the taxes paid, and the ITC claimed. Any discrepancies can result in errors in filing or even penalties.

If you’re using software like TallyPrime, it can help by automatically populating data from your books, making this step easier.

Step 6: Pay the tax (if any)

If you have tax payable (i.e., after adjusting the ITC), you need to make the payment.
In this section, you will be shown the tax payable for different heads (CGST, SGST, IGST, and Cess). You can use your ITC to balance this, or you may have to pay the balance in cash.
After ensuring the payment details are correct, you can proceed to pay the tax either by net banking, debit/credit card, or through challan.

Step 7: Submit the GSTR-3B

Once you’ve reviewed and paid the tax (if applicable), the final step is to submit the form.
Once submitted, the GST portal will provide an acknowledgment receipt that confirms your GSTR-3B has been successfully filed for the period.
Save or download the acknowledgment receipt for your records.

Step 8: File the return

After submission, the system may prompt you to sign the return with an EVC (Electronic Verification Code) or Digital Signature Certificate (DSC), depending on your preference and business type.
Choose your preferred method for authentication:
- EVC: You’ll receive a one-time code on your registered email/mobile number.
- DSC: If your company is required to sign with a digital certificate, you’ll need to select this option.

Once signed, your GSTR-3B is officially filed, and the GST portal will display a success message along with a receipt number.

GSTR-3B due dates and penalties

Filing GSTR-3B on time is extremely important for every GST-registered business. If you miss the deadline, it can lead to penalties and interest charges. This section will help you understand the monthly due dates and what happens if you file late.

GSTR-3B filing due dates

GSTR-3B must be filed every month. The standard due date is the 20th of the following month for most taxpayers. However, the government has provided different due dates based on the location (state/UT) of the business to ease server load.

Here’s a table showing the due dates:

State/UT	Due Date
Group A (e.g., Maharashtra, Delhi, Karnataka, Gujarat, Tamil Nadu, etc.)	22nd of the following month
Group B (e.g., Himachal Pradesh, Punjab, Uttarakhand, Northeast states, etc.)	24th of the following month

Quarterly filing (for small taxpayers)

If your business has a turnover of up to ₹5 crore, you can opt for quarterly filing under the QRMP scheme (Quarterly Return Monthly Payment). Under this scheme:

GSTR-3B is filed quarterly instead of monthly.
However, you must pay tax every month via a challan (Form PMT-06).

Recent updates and changes in GSTR-3B

The GST Council regularly reviews the return filing system to make it simpler and more efficient for taxpayers. Over time, several changes have been made to the GSTR-3B return format and filing process to improve accuracy, reduce errors, and ease compliance.

Here are the most important recent updates you should know:

GSTR-3B made permanent

Earlier, GSTR-3B was introduced as a temporary return. However, based on user feedback and system readiness, the GST Council decided to continue with GSTR-3B until further notice. It now functions as a standard monthly return for most taxpayers.

Auto-population of data

To reduce manual errors, the GST portal now auto-populates some of the values in GSTR-3B using data from:

GSTR-1 (sales data)
GSTR-2B (purchase and ITC data)

Taxpayers should still verify and cross-check this data before filing, but this automation helps save time and ensures better accuracy.

Improved payment interface

The process of calculating tax payments has been simplified. Now:

Taxpayers can view their ITC balance, cash balance, and liability in one place before filing.
The portal suggests the best way to utilize available ITC and shows how much needs to be paid in cash.
The challan is auto-generated once the return is submitted and balances are applied, avoiding manual errors.

Option to download draft return

You can now download a draft copy of your GSTR-3B at any stage before submission. This helps in offline review and ensures that any errors can be fixed before final filing.

Autofill of tax amounts

If you enter either the CGST or SGST amount, the system automatically fills in the matching counterpart. This reduces duplication and ensures consistent values across sections.

Support for quarterly filers

Under the QRMP scheme, small businesses filing quarterly returns can still file GSTR-3B using simplified steps and make monthly tax payments using Form PMT-06.

Comparison with other GST forms

Understanding how GSTR-3B compares to other GST return forms like GSTR-1 and GSTR-2A can help businesses stay compliant and file accurately. Each form has a different purpose, and together they provide a complete picture of a taxpayer’s GST transactions.

Here’s a comparison table to help you understand better:

Form	Purpose	Filed by	Filing frequency	Key details recorded
GSTR-1	To report sales (outward supplies)	All registered taxpayers (except composition scheme)	Monthly/Quarterly	Invoice-wise details of all sales made
GSTR-2A	Auto-generated report of purchases based on GSTR-1 of suppliers	View only (not filed by the taxpayer)	Auto-generated monthly	Invoices uploaded by suppliers used for ITC matching
GSTR-3B	To declare a summary of sales, purchases, and tax liability	All regular taxpayers	Monthly/Quarterly (QRMP Scheme)	Summary of outward/inward supplies, ITC claimed, tax payable and paid

Frequently Asked Questions (FAQs)

1. How can I file GSTR-3B on the GST portal?

You can file GSTR-3B by logging into the GST Portal, going to the “Returns Dashboard,” selecting the relevant return period, and filling out the GSTR-3B form. After entering all required details, you can pay any tax due and submit the return. Alternatively, software like TallyPrime allows you to file directly from within the software.

2. What is the due date for GSTR-3B filing?

GSTR-3B is usually due on the 20th of the following month. For businesses under the QRMP (Quarterly Return Monthly Payment) scheme, GSTR-3B is filed quarterly, but payment is done monthly using a challan (PMT-06). Always check the latest notifications for any changes or extensions.

3.Are there any penalties for late filing of GSTR-3B?

Yes. If you miss the due date, the following apply:

Late fees of ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for nil returns.
Interest at 18% per annum on any unpaid tax amount.
Timely filing helps you avoid these extra costs.

4. What details are required to fill out the GSTR-3B form?

You need to provide:

Summary of outward supplies (sales)
Details about inward supplies for reverse charge
Eligible and ineligible ITC
Tax payable and tax paid
Exempt, nil-rated, and non-GST inward supplies
TDS/TCS details, if applicable

5. Can I revise my GSTR-3B after submission?

No, GSTR-3B cannot be revised once it is submitted. If there is a mistake, you must correct it in the return for the next month by adjusting values accordingly. So, always double-check all figures before final submission.