GSTR-3B Filing Guide - Step by Step with All Details

GSTR-3B is a monthly self-declaration summary return that every GST registered taxpayer needs to file. It includes details of outward supplies, ITC (Input Tax Credit) claimed, and tax paid.

Who Must File GSTR-3B?

All regular GST registered taxpayers must file GSTR-3B. This includes those under QRMP (Quarterly Return Monthly Payment) scheme who pay tax monthly but file returns quarterly.

GSTR-3B Due Date

• Normal taxpayers (turnover above Rs. 5 crore): 20th of next month
• QRMP taxpayers (Group 1): 22nd of next month
• QRMP taxpayers (Group 2): 24th of next month

Details Required for GSTR-3B

• Taxable outward supplies (B2B and B2C)
• Nil-rated, exempt and non-GST outward supplies
• Inward supplies liable to reverse charge
• Input Tax Credit (ITC) availed
• Net tax payable after ITC set-off
• Late fee (if filing after due date)

How to File GSTR-3B Online

1. Login to gst.gov.in with your GSTIN and password
2. Go to Returns > Returns Dashboard
3. Select financial year and tax period
4. Click GSTR-3B "Prepare Online"
5. Fill outward supply details (Table 3.1)
6. Enter ITC details (Table 4)
7. System auto-calculates tax liability
8. Pay tax using cash/credit ledger
9. Preview and submit the return
10. File with DSC or EVC (Aadhaar OTP)

GSTR-3B Late Fee

• For returns with tax liability: Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST)
• For nil returns: Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST)
• Maximum late fee: Rs. 10,000 per return