GSTR-3B filing
GSTR-3B is the summary return where you declare what you owe and pay it. GSTR-1 reports your sales; GSTR-3B is where the money actually moves.
It's also where input tax credit gets claimed — which means an error here costs you cash directly, not just compliance points.
- Who files it
- Every regular GST-registered taxpayer, monthly or quarterly depending on turnover and whether you've opted into QRMP.
- Due date
- 20th of the following month for monthly filers. QRMP filers pay monthly through PMT-06 and file GSTR-3B quarterly, by the 22nd or 24th depending on state.
- Late fee
- ₹50 per day (₹20 for nil), plus 18% annual interest on any unpaid tax — the interest is the part that hurts.
The interest is worse than the late fee
The ₹50 daily late fee is capped and predictable. The 18% annual interest on unpaid tax is not — it runs on the outstanding liability from the due date until you actually pay.
This is why filing GSTR-3B late is more expensive than filing GSTR-1 late, and why a business short on cash should still file on time and pay what it can rather than delaying the return itself.
Input tax credit: the part that costs you money
You claim credit for GST paid on your purchases in GSTR-3B, and the amount you can claim is constrained by what appears in your auto-generated GSTR-2B. If a supplier hasn't filed their GSTR-1, their invoice isn't in your GSTR-2B and the credit isn't available to you — no matter what your invoice says.
Reconciling GSTR-2B against your purchase register every period is the single highest-value task in GST compliance, and the one most commonly skipped. Credit you fail to claim within the statutory window is simply lost.
GSTR-1 and GSTR-3B must agree
The department systematically compares outward supplies declared in GSTR-1 against those declared in GSTR-3B. A mismatch generates an automated notice asking you to explain the difference.
Most mismatches are innocent — an invoice entered in one return and not the other, or a credit note applied in different periods. They are still work to resolve, and they are entirely avoidable by preparing both returns together from the same data.
We file GSTR-3B for you
₹599/month in periods with no sales, ₹1,299/month when you trade. Includes GSTR-1 and GSTR-3B together — prepared from the same data so they reconcile — plus input tax credit reconciliation and a reminder before every due date.
Start filingGSTR-3B questions
What is GSTR-3B?+
GSTR-3B is the summary return where you declare your total outward supplies, claim input tax credit, and pay the net GST due. It is the return through which tax is actually paid, as opposed to GSTR-1 which only reports sales.
When is GSTR-3B due?+
The 20th of the following month for monthly filers. Under QRMP you pay tax monthly via PMT-06 and file the return quarterly, on the 22nd or 24th of the month after the quarter depending on your state.
What is the interest on late GSTR-3B payment?+
18% per annum on the unpaid tax, calculated from the due date until payment. Unlike the late fee, it is uncapped, so a large liability left outstanding gets expensive quickly.
Can I claim input tax credit not showing in GSTR-2B?+
Generally no. Credit availability is tied to what your suppliers have reported. If an invoice is missing from your GSTR-2B, the practical fix is to chase the supplier to file their GSTR-1 — not to claim it anyway and hope.
Can GSTR-3B be revised?+
No. Corrections are made by adjusting figures in a subsequent period's return, which is why it's worth reconciling before you file rather than after.