GSTR-3B

GSTR-3B is a monthly self-assessed summary return that every GST-registered person must file, regardless of whether they made any supplies in the period. It is a consolidated statement capturing the tax liability on outward supplies declared in GSTR-1, the input tax credit (ITC) claimed, taxes payable, and the net tax payable after ITC offset. GSTR-3B is filed on the GST portal by the 20th of the following month for monthly filers and is not a detailed return — it does not replace GSTR-1 (which must be filed separately). The return has five main sections: gross outward liability, eligible ITC, tax payable, interest calculated for late payment, and payment summary (including the use of electronic credit ledger and cash ledger). Taxpayers under the QRMP scheme with turnover up to ₹5 crore file GSTR-3B monthly but can pay tax using a simplified two-installment approach. A notable feature is the two-day shift in due date for special category states (Assam, Manipur, etc.). GSTR-3B data is used by the GST authorities for risk assessment and audit selection. Non-filing of GSTR-3B attracts a late fee of ₹50 per day (₹20 under QRMP) per return, capped at ₹10,000, in addition to interest on tax liability at 18% per annum for delay in tax payment.