What is GSTR-3B? GSTR-3B is a monthly/quarterly self-declared summary GST return. Every registered GST taxpayer must file it to declare outward supplies, claim ITC, and pay net tax. It is NOT a detailed invoice-level return — that's GSTR-1.
Who Must File GSTR-3B?
Every regular GST taxpayer must file GSTR-3B — including those with nil transactions. Exempted: composition scheme dealers (they file CMP-08), non-resident taxpayers, and Input Service Distributors (ISD).
GSTR-3B Due Dates 2025-26
| Category | Frequency | Due Date |
|---|---|---|
| Turnover > ₹5 crore | Monthly | 20th of next month |
| Turnover ≤ ₹5 crore (Category 1 states) | Quarterly (QRMP) | 22nd of month after quarter |
| Turnover ≤ ₹5 crore (Category 2 states) | Quarterly (QRMP) | 24th of month after quarter |
Jharkhand falls under Category 1 states — quarterly due date is 22nd.
Step-by-Step: How to File GSTR-3B
1Login to GST Portal — Go to gstn.gov.in. Login with your GSTIN and password.
2Go to Returns Dashboard — Services → Returns → Returns Dashboard. Select Financial Year and Tax Period.
3Fill Table 3.1 — Outward Supplies — Enter taxable turnover (B2B + B2C), tax-free and nil-rated supply, and reverse charge supplies.
4Fill Table 4 — ITC Available — Enter ITC from GSTR-2B. Split into goods and services. Deduct ineligible ITC (Section 17(5) blocked credits).
5Fill Table 5 — Exempt, Nil, Non-GST Supplies — Report supplies not subject to GST.
6Verify Net Tax Liability — System auto-calculates CGST + SGST + IGST payable after ITC offset.
7Pay Net Tax — Offset from Electronic Credit Ledger first, then pay balance from Electronic Cash Ledger via UPI/Net Banking.
8File with DSC / EVC — Submit using Digital Signature or Electronic Verification Code (OTP on registered mobile).
ITC Reconciliation — GSTR-2B vs Your Books
Before filing GSTR-3B, always reconcile your purchase invoices with GSTR-2B (available on the 14th of each month). You can only claim ITC for invoices appearing in GSTR-2B. Key rules:
- ITC available only if supplier has filed GSTR-1 and invoice reflects in your GSTR-2B
- ITC cannot be claimed for invoices older than November of the same FY (or filing of September return, whichever is earlier)
- Blocked credits under Section 17(5): no ITC on motor vehicles, food & beverages, personal use items
Late Fee for GSTR-3B
| Type of Return | Late Fee Per Day | Maximum |
|---|---|---|
| Regular return (has tax liability) | ₹50/day (₹25 CGST + ₹25 SGST) | ₹10,000 |
| Nil return (no tax liability) | ₹20/day (₹10 CGST + ₹10 SGST) | ₹500 |
Plus 18% per annum interest on net unpaid tax liability.
💡 Use our GST Late Fee Calculator to instantly calculate your penalty.
Common Mistakes to Avoid
- Claiming more ITC than in GSTR-2B — biggest audit trigger. Always reconcile first
- Wrong tax head payment — IGST liability cannot be offset with SGST credit (follow utilisation order)
- Not filing nil return — even if no transactions, nil GSTR-3B is mandatory
- Mismatch between GSTR-1 and GSTR-3B — outward supply figures must match
- Missing reverse charge entries — RCM on freight, advocate fees, director services etc.
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