How to File GSTR-3B: Step-by-Step Guide 2026
How to File GSTR-3B: Step-by-Step Guide 2026
GSTR-3B is the monthly (or quarterly) self-declaration return that every regular GST-registered taxpayer must file. It is the primary return through which you pay your GST liability and claim Input Tax Credit (ITC). Despite being a summary return, errors in GSTR-3B can attract notices, interest, and penalties.
This guide walks you through every step of filing GSTR-3B correctly.
What Is GSTR-3B?
GSTR-3B is a consolidated summary return filed by registered taxpayers to declare:
- Outward supplies (sales) and tax liability
- Inward supplies eligible for ITC
- Net tax payable after adjusting ITC
- Payment of GST (CGST, SGST/UTGST, IGST, Cess)
It is not a replacement for GSTR-1 (which reports invoice-level sales data) — both must be filed separately.
Who Must File GSTR-3B?
All regular GST-registered taxpayers must file GSTR-3B, except:
- Composition scheme dealers (they file CMP-08 and GSTR-4)
- Input Service Distributors (ISD)
- Non-resident taxable persons
- OIDAR service providers
Due Dates for GSTR-3B (FY 2026-27)
| Taxpayer Category | Filing Frequency | Due Date |
|---|---|---|
| Turnover > ₹5 crore | Monthly | 20th of the following month |
| Turnover ≤ ₹5 crore (Category 1 states) | Monthly or Quarterly (QRMP) | 22nd of the month after quarter |
| Turnover ≤ ₹5 crore (Category 2 states) | Monthly or Quarterly (QRMP) | 24th of the month after quarter |
Late fee: ₹50/day (₹20/day for nil returns), capped at ₹10,000 per return. Interest at 18% p.a. on unpaid tax.
Step-by-Step: How to File GSTR-3B
Step 1: Log In to the GST Portal
Visit gst.gov.in and log in with your GSTIN and password.
Step 2: Navigate to GSTR-3B
Go to Returns Dashboard → Select Financial Year & Tax Period → GSTR-3B → Prepare Online
Step 3: Fill Table 3.1 — Outward Supplies and Tax Liability
This is the most critical table. Report your total sales under each category:
| Row | Description |
|---|---|
| 3.1(a) | Outward taxable supplies (other than zero-rated, nil-rated, and exempt) |
| 3.1(b) | Outward taxable supplies (zero-rated) |
| 3.1(c) | Other outward supplies (nil-rated, exempt) |
| 3.1(d) | Inward supplies liable to reverse charge |
| 3.1(e) | Non-GST outward supplies |
Tip: Cross-check with your GSTR-1 data. The system auto-populates some fields from GSTR-1 but you must verify.
Step 4: Fill Table 3.2 — Inter-State Supplies
Report inter-state supplies made to unregistered persons, composition dealers, and UIN holders, broken down by state.
Step 5: Fill Table 4 — Eligible ITC
Report ITC available and ITC reversed:
| Row | Description |
|---|---|
| 4(A) | ITC available (IGST, CGST, SGST) |
| 4(B) | ITC reversed (Rule 42/43, Section 17(5), etc.) |
| 4(C) | Net ITC available |
| 4(D) | Ineligible ITC (blocked credits) |
Critical: Match 4(A) with your GSTR-2B. Do not claim ITC beyond what appears in GSTR-2B.
Step 6: Fill Table 5 — Exempt, Nil-Rated & Non-GST Inward Supplies
Report purchases from composition dealers, exempt supplies received, and non-GST inward supplies.
Step 7: Fill Table 5.1 — Interest & Late Fee
If you are filing after the due date or have unpaid tax from prior periods, calculate and enter interest (18% p.a.) and late fee here.
Step 8: Preview and Verify
Click Preview to review the complete return. Check:
- Total tax liability matches your books
- ITC claimed matches GSTR-2B
- All values are in rupees (not lakhs or crores)
Step 9: Pay Tax (if applicable)
If your ITC is insufficient to cover the full liability, pay the balance through:
- Electronic Cash Ledger (pre-deposited funds)
- Create Challan → Pay via net banking, NEFT/RTGS, or over-the-counter
Step 10: File the Return
Once payment is confirmed:
- Click File GSTR-3B
- Select the authorised signatory
- File using EVC (OTP on registered mobile) or DSC (Digital Signature Certificate)
You will receive an ARN (Acknowledgement Reference Number) confirming successful filing.
Common Errors to Avoid
- Mismatch between GSTR-1 and GSTR-3B: Your GSTR-3B outward supply figures should broadly match GSTR-1. Large discrepancies trigger system-generated notices.
- Claiming ITC not in GSTR-2B: Only claim ITC that appears in your auto-populated GSTR-2B.
- Forgetting reverse charge liability: If you receive services from unregistered vendors above the threshold, you must pay GST under reverse charge and report it in 3.1(d).
- Wrong IGST vs CGST/SGST split: Inter-state transactions attract IGST; intra-state attract CGST + SGST. Mixing these up creates reconciliation issues.
- Not filing nil returns: Even if you have no transactions in a month, you must file a nil GSTR-3B to avoid late fees.
GSTR-3B vs GSTR-1: Key Differences
| Feature | GSTR-3B | GSTR-1 |
|---|---|---|
| Type | Summary return | Invoice-level return |
| Purpose | Tax payment & ITC claim | Reporting outward supplies |
| Amendment | Cannot be amended after filing | Can be amended in subsequent month |
| Due date | 20th/22nd/24th | 11th (monthly) / 13th (quarterly) |
Need Help Filing GSTR-3B?
AccentTax Consulting handles end-to-end GST return filing for businesses across India — from monthly GSTR-3B and GSTR-1 to annual GSTR-9 reconciliation. We ensure your returns are accurate, filed on time, and fully reconciled with GSTR-2B.
Reach us at [email protected] or WhatsApp +91 92172 31472.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified CA for advice specific to your situation.
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