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Accurate GSTR-3B Filing for Your GST Liability, ITC & Tax Payment

GSTR-3B is a summary return through which you declare GST liability, eligible ITC, reversals and tax payment — it's not simply a matter of copying the numbers from GSTR-1.

We prepare your GSTR-3B after reconciling sales, purchases, GSTR-2B, RCM and previous-period adjustments — checked against your electronic credit and cash ledgers before filing.

GST Liability Calculation

ITC & GSTR-2B Reconciliation

Monthly / QRMP Filing

Reverse Charge (RCM) Review

Interest & Late Fee Review

Nil GSTR-3B Filing

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Overview

GSTR-3B Should Not Be Treated as Just Copying GSTR-1

GSTR-3B is a summary GST return through which applicable registered taxpayers declare their GST liabilities, eligible Input Tax Credit (ITC), reversals and tax payment for the relevant tax period. Unlike GSTR-1, which primarily reports outward-supply details, GSTR-3B is used for the summary reporting and discharge of GST liability.

GSTR-2B Is Not Automatically Your ITC Claim

A figure appearing in GSTR-2B does not by itself mean it can be claimed in full — eligibility still has to be checked under GST law.

Not Every Taxpayer Files the Same Return

Composition taxpayers, non-resident taxpayers and other prescribed persons may follow different return forms and mechanisms.

GSTR-1 ≠ GSTR-3B

GSTR-1 reports outward supplies; GSTR-3B summarises tax liability, ITC and payment. The two should reconcile with each other.

Reviewing GST liability and ITC records for GSTR-3B

GSTR-3BSummary Liability & Payment

What We Help You With

A complete GSTR-3B process — from raw liability and ITC data to a reconciled, filed return.

Monthly / QRMP Filing

Complete GSTR-3B preparation for monthly filers and eligible quarterly (QRMP) taxpayers.

GST Liability Calculation

Output tax on taxable, zero-rated, exempt and non-GST supplies correctly worked out.

ITC & GSTR-2B Reconciliation

Purchase register matched with GSTR-2B before any ITC is claimed as eligible.

GSTR-3B

Summary Return &
Tax Payment

Reverse Charge (RCM) Review

Identification of applicable RCM transactions, liability reporting and eligible ITC.

Interest & Late Fee Review

Delayed-payment interest and applicable late fee checked before filing and payment.

Nil Filing & Ledger Review

Credit and cash ledger checked; Nil GSTR-3B filed where conditions are genuinely met.

Coverage

What Is Reported in GSTR-3B

Outward supplies, reverse charge, ITC, reversals, interest, late fee and payment — each with its own reporting rule.

Taxable Outward Supplies

Supplies on which GST is payable, reflected with the applicable taxable value and tax amount.

Zero-Rated Supplies

Eligible exports and SEZ supplies — zero-rated is not the same as exempt, and has its own treatment.

Nil-Rated / Exempt Supplies

Reported under their own category — not mixed with taxable supplies just because no GST was charged.

Non-GST Supplies

Supplies outside the GST levy, classified correctly rather than clubbed with exempt supplies.

Reverse Charge (RCM)

Applicable only where the law specifically provides for it — not on every unregistered purchase.

Eligible ITC

Based on eligible inward supplies, valid documents, business use and applicable restrictions.

ITC Reversal & Reclaim

Ineligible or blocked credit reversed; earlier reversed ITC reclaimed once conditions are met.

Import of Goods & Services ITC

IGST paid on imports and RCM on import of services, reflected subject to applicable conditions.

Interest, Late Fee & Payment

Tax payable, tax already paid, ITC utilisation and cash payment reconciled before filing.

Filing Frequency

Monthly GSTR-3B vs Quarterly (QRMP)

QRMP — Quarterly Returns with Monthly Payments — is available to eligible taxpayers with turnover up to ₹5 crore, subject to conditions.

Feature	Monthly Filers	QRMP (Quarterly)
GSTR-3B Frequency	Every month	Once a quarter
Eligibility	All regular taxpayers	Aggregate turnover up to ₹5 crore, subject to conditions
Due Date	Generally 20th of the following month	Generally 22nd or 24th of the month after the quarter, by State/UT group
Tax Payment	Monthly, with GSTR-3B	Monthly, even though the return itself is quarterly
GSTR-1 Frequency	Monthly	Quarterly, with optional IFF in the first two months

Due dates are subject to Government notifications and the taxpayer's State/UT group — always confirm the applicable date before filing.

Filing Journey

How GSTR-3B Filing Works

From reconciled sales and ITC data to a filed return with tax paid.

Collect Records

Sales, purchases, GSTR-1, GSTR-2B, RCM working and previous returns gathered.

Reconcile Sales & ITC

Books matched against GSTR-1, and purchase register matched against GSTR-2B.

Review RCM & Reversals

Reverse-charge liability, ineligible ITC and applicable reversals identified.

Calculate Net Liability

Output tax less eligible ITC, plus RCM, interest and late fee where applicable.

Check Ledgers & Pay

Electronic credit and cash ledgers reviewed, challan generated where needed.

File & Save ARN

Return filed, ARN retained along with the payment reference and working papers.

The Filing Process

How GSTR-3B Filing Works

From reconciled records to a filed return with tax discharged.

Collect & Reconcile Sales

Sales register, invoices and credit/debit notes reconciled with GSTR-1.

Reconcile ITC With GSTR-2B

Purchase register checked against GSTR-2B before any ITC is treated as eligible.

Calculate Liability & Check RCM

Output tax, reversals and applicable reverse-charge liability worked out.

File, Pay & Save ARN

Return filed, tax discharged via ledgers/challan, and ARN preserved for records.

Documents & Information

What You Should Keep Ready

GSTR-3B itself is a summary return, but proper preparation requires the underlying records below.

Sales & Purchase Register

GSTR-1 & GSTR-2B

RCM Purchase Register

ITC Reversal & Reclaim Working

Previous GSTR-3B

Electronic Ledgers & Challans

GSTR-2B availability does not by itself establish eligibility for every ITC — it should be reconciled with the purchase register, tax invoices and applicable restrictions before being claimed.

Clear Expectations

What GSTR-3B Filing Does Not Mean

GSTR-3B includes payment of liability — but the liability must still be genuinely discharged through the permitted ledger/payment mechanism.

The same thing as GSTR-1 (outward-supply reporting)

Full GSTR-2B automatically equal to your ITC claim

An editable filed return, once submitted

Optional, just because there were no sales

A single fixed late fee for every taxpayer

Fully revisable once filed, without a proper mechanism

Common GSTR-3B Mistakes

Copying GSTR-1 Directly Claiming Entire GSTR-2B Missing RCM Wrong ITC Reversal Missing Credit Notes Wrong Tax Head (CGST/SGST/IGST) Filing After Due Date

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Full Name

Mobile Number

GSTIN

Filing Frequency

Return Period

Approx. Sales Turnover

Approx. ITC

RCM Applicable

GSTR-1 Filed?

GSTR-2B Available?

E-Invoice Applicable?

Need

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FAQs

Frequently Asked Questions

Clear answers before you file your GSTR-3B.

No. GSTR-1 reports outward-supply details, while GSTR-3B is a summary return covering liability, ITC and payment.

Generally the 20th of the following month for monthly filers, subject to applicable Government notifications.

Quarterly Returns with Monthly Payment is a scheme under which eligible taxpayers file GSTR-1 and GSTR-3B quarterly while still paying tax every month.

No. GSTR-2B availability does not by itself establish eligibility — the taxpayer must independently confirm the ITC is legally eligible before claiming it.

Yes, where the applicable Nil-return conditions are genuinely satisfied — not merely because there were no sales, since ITC, RCM or previous liabilities can still affect eligibility. Eligible taxpayers can also file Nil GSTR-3B through the GST Portal's SMS facility.

Applicable interest and late fee can arise depending on the circumstances and the relevant statutory provisions and notifications.

Yes, the GSTR-3B mechanism can accommodate liability relating to previous tax periods, with specific functionality for tax-liability breakup and related interest computation.

There is no normal option to revise an entire filed GSTR-3B. Errors generally have to be addressed through the applicable subsequent-period reporting or correction mechanism under GST law.

Ready to File Your GSTR-3B?

Get your liability and ITC reconciled and reported correctly, before the due date.

Sales & Purchase Data → GSTR-1 Reconciliation → GSTR-2B Reconciliation → RCM Review → Liability Calculation → Ledger Check → Filing → Payment → ARN

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