Read section 4 with GSTR-2B open
ITC claimed in table 4 should come from the invoices shown in your GSTR-2B. Anything you claim beyond that is where mismatches start.
GSTR-3B · Monthly summary and tax payment
GSTR-3B explained: summarise your month and pay the right tax.
GSTR-3B is the return where GST is actually computed and paid. It pulls your sales and purchases into one summary, applies the input tax credit you are entitled to, and tells the department how much cash you owe. This guide walks through the tables, the two payment ledgers, the due dates and what interest and late fees mean for your business.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What GSTR-3B is for
GSTR-1 tells the buyer what you sold. GSTR-3B tells the department how much tax that adds up to, and how much you are paying after credits. It is the return where your liability is fixed for the period, so the numbers in it drive the cash you transfer.
Because it is a summary, it is easy to file quickly and easy to file wrongly. Most problems come from a mismatch with GSTR-1 or GSTR-2B, or from claiming credit the supplier has not reported. A few minutes of reconciliation each month avoids most of them.
Pay on time, even if you are still reconciling.
Interest runs on tax paid late. If the figures are not final, it is usually better to pay the amount you are sure of and correct the rest in the next period.
02 / The tables explained
The main GSTR-3B tables
| Section | What goes in it |
|---|---|
| 3.1 | Outward taxable supplies, zero-rated supplies, nil-rated and exempt supplies, and the tax due on them. |
| 3.2 | Supplies made to unregistered persons in other states, and to composition taxpayers, with the place of supply. |
| 4 | Eligible input tax credit, ITC reversed, ineligible ITC, and the net ITC available. |
| 5 | Exempt, nil-rated and non-GST inward supplies, and the reverse charge position. |
| 6.1 | The tax payable, the ITC used, and the cash you must pay through the cash ledger. |
Reverse what should be reversed
Credit on supplier invoices unpaid within 180 days, and credit on goods you have since used for exempt supplies, must be reversed with interest.
03 / Paying tax and ledgers
How the tax is paid: cash and credit ledgers
Your tax is settled from two accounts. The electronic cash ledger holds money you have deposited with the department. The electronic credit ledger holds the input tax credit that is available to use. When you file, the portal applies credit first where the rules allow it, and debits the cash ledger for any balance.
ITC is not interchangeable. IGST credit can be used against any head, but CGST credit can only be used against CGST and IGST, and SGST credit against SGST and IGST. Because of this, a business with a surplus of one kind of credit may still owe cash on another.
04 / How to file
A practical monthly routine
- 01
Confirm GSTR-1 is filed
Check that the outward supplies in GSTR-1 match your sales ledger for the period.
- 02
Download GSTR-2B
Use the statement for the period as the source of the credit you can claim, and compare it with your purchase register.
- 03
Compute the liability
Work out the tax on outward supplies, the reverse charge, and the ITC to claim after reversals and ineligible items.
- 04
Check the ledgers
Confirm the balances in the cash and credit ledgers before you pay, so the right amount is debited.
- 05
File and pay
Enter the figures in the tables, submit with DSC or EVC, and pay any cash balance. Keep the challan and the acknowledgement.
05 / Late fees and interest
Late fees, interest and how they add up
There are two charges for a late GSTR-3B. The late fee is a fixed amount per day for the late filing, at ₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, subject to the cap. Interest is separate: it is charged at 18% a year on any tax paid after its due date, and it applies even when the return is filed on time.
Interest is calculated on the net tax you owe after using credit, so a larger ITC balance reduces interest. Our interest calculator uses the same method to give you a rough figure before you pay.
06 / Avoid these
Common GSTR-3B mistakes
Claiming ITC not in GSTR-2B
Credit that the supplier has not reported is the most common source of later demands. Claim only what is reconciled.
Mismatch with GSTR-1
If the taxable value in GSTR-3B is well below GSTR-1, expect a query. Reconcile the two each month.
Forgetting reversals
Credit on invoices unpaid after 180 days, and credit on goods used for exempt supplies, must be reversed with interest.
Paying from the wrong ledger
A payment made to the wrong head is hard to reverse, so check the ledger balances before you pay.
Questions people ask
Frequently asked questions
What is GSTR-3B?
GSTR-3B is a monthly (or quarterly, under QRMP) self-declared summary return. It shows your outward taxable supplies, the tax on them, the input tax credit you claim and the tax you pay after setting credit against liability. It is the return on which the tax is actually paid, which makes it different from GSTR-1, which is a detailed sales listing.
Who must file GSTR-3B?
Every registered taxpayer who is not a composition dealer or an exempt category files GSTR-3B, including taxpayers with nil activity. Monthly filers with turnover above ₹5 crore file each month. Taxpayers with turnover up to ₹5 crore may choose the quarterly QRMP scheme, which pairs with a quarterly GSTR-1.
What is the due date for GSTR-3B?
Monthly filers file by the 20th of the following month. QRMP quarterly filers file by the 22nd of the month after the quarter, or the 24th in certain notified states. Due dates are set by notification and can be moved, so check the portal before relying on a date.
How is tax paid through GSTR-3B?
You pay the tax from two ledgers. The electronic cash ledger holds money you have deposited, and the electronic credit ledger holds the ITC you are allowed to use. ITC can be used for IGST first, then CGST and SGST, following the order set by the rules, and it cannot be used for every kind of tax. Any shortfall is paid in cash.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists your sales invoice by invoice, for the buyer's benefit. GSTR-3B summarises the same period at a high level and is where you compute and pay the tax. A good monthly routine reconciles the two so the taxable values agree.
What is interest on late GSTR-3B payment?
Tax paid after the due date attracts interest at 18% a year from the day after the due date until the day of payment. Interest is charged on the net tax you owe, after ITC you are allowed to use, so paying the right amount on time is the cheapest approach.
What is the late fee for GSTR-3B?
A late GSTR-3B attracts a late fee of ₹50 a day, split as ₹25 CGST and ₹25 SGST, and ₹20 a day for a nil return. The fee is capped by the rules. Fees for some periods have been reduced or waived by notification, so check the current position before paying.
Can I claim ITC that is not in GSTR-2B?
Under the current rules, ITC is generally available only where the supplier has reported the invoice and it appears in your GSTR-2B. Claiming credit that does not appear there creates a mismatch that can lead to a demand with interest, so reconcile before you claim.
Can I revise a filed GSTR-3B?
No. A filed GSTR-3B cannot be revised directly. Errors are corrected in a later month's return, usually by adjusting the figures in the period in which you discover the error, and the interest or late fee must be considered as part of that correction.
What happens if I file GSTR-3B with the wrong ITC?
Excess claimed ITC must be reversed with interest, and the figure appears in later notices if the department finds it. Reconcile GSTR-2B against your purchase register each month to catch errors early.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file returns or access your ledgers. Confirm due dates, interest rates and late-fee rules on the GST portal and in CBIC notifications.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.