GSTR-3B Return Filing Guide (2025)
GSTR-3B is a monthly/quarterly summary return that most registered taxpayers must file to declare outward supplies, input tax credit (ITC), and tax payment. This guide reflects the law and portal behavior as of FY 2024–25.
What is GSTR-3B?
GSTR-3B is a monthly return where taxpayers provide a summary of:
- Outward supplies made
- Input tax credit claimed
- Tax payable and paid
- Other relevant details
GSTR-3B is a simplified return that was introduced as a stopgap measure but continues to be the primary monthly return for most taxpayers.
Due Dates for GSTR-3B
The due dates vary by turnover and state-grouping (staggered dates continue to be notified from time to time):
| Category | Due Date |
|---|---|
| Turnover > ₹5 crore (monthly) | 20th of the following month |
| Turnover ≤ ₹5 crore – Group A States/UTs (monthly) | 22nd of the following month |
| Turnover ≤ ₹5 crore – Group B States/UTs (monthly) | 24th of the following month |
| QRMP taxpayers (≤ ₹5 crore) | 22nd/24th of the month following quarter (payment monthly via PMT-06) |
Notes:
- ISD-specific return GSTR‑6 is due on 13th of the following month; ISDs also file GSTR‑3B per regular due dates where applicable.
- Staggered due dates (22nd/24th) are notified by the government and may be revised; check the GST portal before filing.
Late fee and interest
Late fee for GSTR‑3B: ₹50 per day (₹25 CGST + ₹25 SGST); for Nil returns, ₹20 per day (₹10 + ₹10). Caps apply based on turnover per notifications. Interest under Section 50 is 18% p.a. (simple interest) on delayed tax payment, calculated per day.
Step-by-Step GSTR-3B Filing Process
Step 1: Login to GST Portal
- Visit the GST Portal at www.gst.gov.in
- Login using your GSTIN and password
- Navigate to 'Services' > 'Returns' > 'Returns Dashboard'
Step 2: Select GSTR-3B
- Select the return period (month and year)
- Click on 'Prepare Online' for GSTR-3B
- Review the offline utility option if you prefer offline preparation
Step 3: Fill Form Details
Table 3.1 - Outward Supplies
Fill details of:
- Taxable outward supplies (inter-state and intra-state)
- Zero-rated supplies
- Exempt supplies
- Non-GST outward supplies
Table 3.2 - Inward Supplies liable to reverse charge
Declare:
- Imports of goods
- Imports of services
- Inward supplies from ISD
- Other inward supplies
Table 4 - Input Tax Credit (ITC)
Claim ITC on:
- Inputs
- Capital goods
- Input services
- Inward supplies from ISD
Reversals (Rule 42/43 and other provisions) must be reflected where applicable.
Table 5 - Values of Exempt, Nil-rated and Non-GST supplies
Provide turnover details for:
- Inter-state supplies
- Intra-state supplies
Table 6 - Interest and Late Fee
Pay interest on:
- Delayed payment of tax
- Late filing of returns
Step 4: Calculate Tax Liability
- The system auto-computes parts of the liability
- Verify the calculations
- Add any additional tax payable
Step 5: Make Payment
- Generate challan for tax payment
- Pay through net banking, debit card, or NEFT/RTGS
- Update payment details in the return
Step 6: File the Return
- Verify all details once more
- Submit the return using DSC or EVC
- Download the filed return acknowledgment
Common Sections Explained
Outward Supplies (Table 3.1)
Include all supplies on which GST is applicable:
- Sales within state (Intra-state)
- Sales to other states (Inter-state)
- B2B and B2C transactions
- Advances received
Supplies with 0% GST rate:
- Exports of goods and services
- Supplies to SEZ units
- Deemed exports
Supplies that are exempt from GST:
- Healthcare services
- Educational services
- Fresh fruits and vegetables
- Other notified exempt supplies
Input Tax Credit (Table 4)
ITC can be claimed on:
| Category | Description | Eligibility |
|---|---|---|
| Inputs | Raw materials, consumables | Used for business purposes |
| Capital Goods | Plant, machinery, furniture | Used for business operations |
| Input Services | Professional services, rent | Related to business activities |
| ISD Credits | Credits from head office | Distributed by Input Service Distributor (GSTR‑6) |
Claim ITC based on GSTR‑2B
ITC is restricted to invoices/debit notes reflected in your GSTR‑2B (Rule 36(4), effective 01‑01‑2022). Ensure the supplier has furnished the details in GSTR‑1/IFF and they appear in your 2B for the tax period.
Key Validations and Checks
Before Filing GSTR-3B
-
Reconcile with GSTR-1
- Ensure outward supplies match GSTR-1 data
- Check for any differences and make corrections
-
Verify ITC Claims
- Match ITC claimed with GSTR-2A
- Ensure supplier compliance
-
Payment Verification
- Confirm all tax payments are made
- Check challan details
-
Previous Period Adjustments
- Include any corrections from previous periods
- Declare additional tax liability if any
Common Errors to Avoid
Frequent Mistakes:
- Mismatch between GSTR-1 and GSTR-3B figures
- Claiming ITC without supplier filing GSTR-1
- Incorrect calculation of interest on delayed payments
- Missing reversal of ITC on exempt supplies
- Wrong classification of supplies
GSTR-3B vs Other Returns
| Aspect | GSTR-3B | GSTR-1 | GSTR-2B |
|---|---|---|---|
| Nature | Self-declaration summary | Outward supply details furnished by taxpayer | Static auto-drafted ITC statement |
| Frequency | Monthly/Quarterly | Monthly/Quarterly | Monthly (fixed date) |
| Due Date | 20th/22nd/24th | 11th (monthly) / 13th (QRMP) | Generated monthly |
| Amendment | Adjust in subsequent period | Amendment tables available | Not editable |
Interest and Penalty Calculation
Interest on Delayed Tax Payment
- Rate: 18% per annum (Section 50(1), simple interest)
- Calculation: Per day on the net cash tax paid late
- Formula: (Tax Amount × 18% × Days of delay) / 365
Late Filing Fee (Late Fee Caps Apply)
- Non‑Nil return: ₹50 per day (₹25 CGST + ₹25 SGST)
- Nil return: ₹20 per day (₹10 CGST + ₹10 SGST)
- Maximum late fee capped per turnover slabs as notified (refer references)
Best Practices for GSTR-3B Filing
Monthly Preparation Checklist
- Week 1: Collect all invoices and documents
- Week 2: Enter data in accounting software
- Week 3: Reconcile with GSTR‑2B (and books)
- Week 4: Prepare and file GSTR-3B
Record Maintenance
- Maintain all tax invoices
- Keep payment challans
- Preserve credit/debit notes
- Document all business transactions
Technology Usage
- Use GST-compliant accounting software
- Enable auto-population features
- Regular backup of data
- Mobile apps for quick access
Conclusion
GSTR-3B filing is a critical compliance requirement that requires attention to detail and timely action. Regular monitoring of the GST portal, maintaining proper records, and following systematic filing procedures ensure smooth compliance.
Pro Tip: File GSTR-3B a few days before the due date to avoid last-minute technical issues and ensure timely compliance.
For any specific queries or complex scenarios, consult with a GST practitioner or use the helpdesk facility on the GST portal.
References
- Section 50 of the CGST Act, 2017 (interest on delayed payment)
- Rule 36(4) of the CGST Rules and CBIC advisories (ITC restricted to GSTR‑2B)
- Government notifications on staggered GSTR‑3B due dates (20th/22nd/24th)
- CBIC/GST portal advisories on late fee rationalization for GSTR‑3B