GSTR-3B

GSTR-3B is the self-assessed summary return under GST in which a registered taxpayer declares consolidated outward supplies, eligible input tax credit (ITC) and the net tax payable for a period, and discharges that liability. Unlike GSTR-1, it is a summary return rather than an invoice-level statement, and it must be filed for every period even when activity is nil.

Legal basis and who files

GSTR-3B is prescribed under Section 39 of the CGST Act, 2017 read with Rule 61 of the CGST Rules, 2017, and is filed on the GSTN portal. Every normal registered person files it; composition dealers, input service distributors, non-resident taxable persons and TDS/TCS deductors file their own separate returns instead.

Due dates

What it contains and hard-locking

• Table 3.1/3.2 capture outward and reverse-charge supplies; Table 4 shows eligible ITC auto-drafted from GSTR-2B; Table 6 records the tax payment.
• From the July 2025 tax period, the outward tax liability auto-populated from GSTR-1/GSTR-1A/IFF is hard-locked and non-editable — any correction must be made through GSTR-1A before filing.
• Tax must be paid before the return is submitted. Late filing attracts a late fee of Rs 50 per day (Rs 20 per day for nil returns) plus interest at 18% per annum on tax paid late.