Preparing GSTR-3B for filing?
Sales
Match outward supply summary with GSTR-1.
ITC
Verify Table 4 values with GSTR-2B data.
Tax
Calculate liability, interest, and late fees.
Payment
Verify ledger balances before final filing.
What is GSTR-3B?
GSTR-3B is a monthly (or quarterly for QRMP taxpayers) summary return that allows you to declare your outward liability and claim your Input Tax Credit (ITC). It is the final return where you "settle" your tax liability by offsetting it against available credit or paying cash.
Note: Filing frequency and due dates usually depend on your aggregate turnover and taxpayer status. Always verify your specific due dates on the GST portal dashboard.
GSTR-3B format at a glance
| Table | Coverage | Why it matters | Source Check |
|---|---|---|---|
| 3.1 | Outward & RCM Inward Supplies | Determines your Gross Liability | GSTR-1 & Sales Book |
| 3.2 | Inter-State Supplies (B2C etc) | Tax distribution between States | POS records |
| 4 | Eligible ITC | Reduces cash outflow | GSTR-2B & Purchase Book |
| 5 | Exempt / Non-GST Inward | Summary of non-taxable buys | Expense records |
| 5.1 | Interest & Late Fee | Penalties for delays | Filing history |
| 6.1 | Payment of Tax | Final Liability Settlement | Cash/Credit Ledgers |
Table 3.1: Outward supplies and RCM
Table 3.1 is where you report your gross sales and any inward supplies for which you are liable to pay tax under Reverse Charge Mechanism (RCM).
Taxable Outward Supplies
Report sales other than zero-rated, nil-rated, or exempt. These values generally auto-populate from your GSTR-1.
Inward (Reverse Charge)
Report taxable value and tax for purchases subject to RCM (e.g., GTA services, legal fees).
Table 3.2: Inter-state supplies
This table is a subset of outward supplies reported in 3.1. It specifically focuses on inter-state sales made to Unregistered persons, Composition taxable persons, and UIN holders.
Verify Place of Supply →Table 4: Eligible ITC
Table 4 is critical because it determines how much Input Tax Credit you can use to offset your tax liability.
Table 5: Exempt & non-GST inward supplies
Use this table to summarize any inward supplies (purchases) that were exempt from GST, nil-rated, or were non-GST supplies. These should be reported separately for inter-state and intra-state acquisitions.
Table 6.1: Payment of tax
This table shows the final settlement. You use your Electronic Credit Ledger (ITC) and Electronic Cash Ledger (Cash payments) to offset the liabilities reported in Table 3.1.
Interest and late fee
Late Fee (Table 5.1)
Calculated based on the number of days of delay in filing the previous return.
Calculate Late Fee →Interest
Interest may apply on delayed tax payment or other cases as per applicable GST rules. Always verify the portal-calculated amount before filing.
Calculate Interest →GSTR-3B filing checklist
GSTR-3B vs GSTR-1
| Feature | GSTR-3B | GSTR-1 |
|---|---|---|
| Purpose | Liability settlement and ITC claim | Reporting outward sales details |
| Detail Level | Summary (Table-wise totals) | Invoice-wise (for B2B) |
| Tax Payment | Yes — final tax is paid here | No payment involved |
| Buyer View | Not visible to buyers | Reflected in buyer's GSTR-2B |
Common GSTR-3B mistakes
Frequently asked questions
What is GSTR-3B format?
GSTR-3B is a simplified summary GST return. Its format consists of several tables used to report outward taxable supplies, inward supplies subject to reverse charge, eligible ITC, and tax payment details.
Is GSTR-3B invoice-wise or summary return?
It is a summary return. Unlike GSTR-1, you do not need to provide individual invoice details in GSTR-3B; you only report the total values for each category.
What is Table 3.1 in GSTR-3B?
Table 3.1 is used to report the summary of outward supplies (sales) and inward supplies liable to reverse charge. It is divided into taxable, zero-rated, nil-rated/exempt, and non-GST supplies.
What is Table 4 in GSTR-3B?
Table 4 is the most critical section for Input Tax Credit (ITC). It includes sections for ITC Available (Import, RCM, ISD, Others), ITC Reversed, and Net ITC Available.
Can I claim ITC in GSTR-3B without GSTR-2B?
Legally, ITC claims should generally be based on valid tax invoices and should be reconciled with the auto-populated values in GSTR-2B. Significant mismatches can lead to notices.
What happens if GSTR-3B and GSTR-1 mismatch?
Mismatch between the sales reported in GSTR-1 and GSTR-3B can trigger automated system alerts and scrutiny notices from the tax department.
Is late fee shown in GSTR-3B?
Late fee and interest amounts may appear in the relevant GSTR-3B payment/fee sections based on filing history and portal calculations. Always verify the GST portal values before filing.
Can GSTR-3B be revised after filing?
Generally, GSTR-3B cannot be revised after filing. Errors or omissions are usually corrected in a subsequent return period or through appropriate GST documents, depending on the issue.
Should I file nil GSTR-3B?
Yes. Even if there are no sales or purchases in a tax period, a registered taxpayer (unless under specific schemes) must file a Nil GSTR-3B to remain compliant.
Is this page a GST filing service?
No. TheGSTCalculator.in is an educational platform. We provide format guides and calculators to help you prepare data, but we do not file returns on your behalf.
Need return help?
Check your GSTR-3B due date, calculate ITC set-off, or compute late fees in seconds.
Sources & Methodology
This guide is based on the table-wise GSTR-3B return format defined by the CBIC and the functional behavior of the GST portal as of the current financial year. Practical filing workflows are designed to reduce interest and late fee exposure. Always verify the latest rules on theGST Portaland CBIC.
Review our Accuracy Policy,Disclaimer,GST Return Types, and GST Calendarbefore final filing.
Return filing tools
Reconcile ITC, check due dates, and calculate late fees or interest.
Find GST return due dates by form, period, frequency and state.
Upload Excel & match with Purchase Register. 100% Private.
Estimate ITC you can claim & reconcile quickly.
Estimate IGST, CGST and SGST credit utilization and cash payable.
Compute late fees for GSTR-3B / GSTR-1 delays.
Calculate interest under Section 50 (late payment).