How do I file GSTR-3B?

⚡ Short answerGSTR-3B is the monthly or quarterly GST summary return. Log in to the GST portal, select the return period, enter outward supplies and tax, claim eligible ITC (matched to GSTR-2B), set off the liability against ITC and cash, and file with DSC or EVC. Monthly filers' due date is the 20th of the following month; QRMP filers file quarterly.

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Step-by-step

Reconcile your sales and ITC first. On the portal, fill Table 3.1 (outward supplies), Table 4 (ITC), pay any balance in cash via challan, then submit and file with EVC/DSC. File even a nil return on time.

Deadlines and late fees

Monthly GSTR-3B is due on the 20th of the next month. QRMP quarterly filers have 22nd/24th depending on state. Late filing attracts ₹50/day (₹20/day for nil) plus 18% interest on unpaid tax under Section 50.

Related questions

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is the detailed statement of outward supplies (invoice-level). GSTR-3B is the summary return where you declare totals, claim ITC and pay tax. Both must be filed; GSTR-1 feeds your buyers' GSTR-2B.

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General information for AY 2026-27, not professional advice. Rules change with each Finance Act / notification and depend on your facts — verify with a licensed CA or advocate before acting.