GSTR-3B Filing – Meaning, Due Date & How to File GSTR 3B?

Under India’s GST system, businesses have a crucial monthly requirement to file the GSTR-3B form. By summarizing inbound and outgoing supply, this simplified return assists firms in managing their tax obligations without having to deal with the hassles of meticulous invoice reporting. With its step-by-step instructions on “How to File GSTR 3B?” this guide seeks to simplify the process and assist businesses in accurately and efficiently filing their GSTR-3B.
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Latest Update: Auto-Filled Interstate Supply Details in GSTR-3B Now Non-Editable

The Goods and Services Tax Network (GSTN) has released a new advisory regarding Table 3.2 of GSTR-3B, which deals with inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders. From the April 2025 tax period onwards, the auto-populated values in Table 3.2 of GSTR-3B, fetched from the corresponding inter-state supply details reported in GSTR-1, GSTR-1A, and IFF, will be non-editable. Taxpayers must now file GSTR-3B using these system-generated values without any manual changes.

The main points of this update are as follows:

Non-Editable Values: In GSTR-3B, Table 3.2 values cannot be changed manually; instead, they will be automatically filled in using GSTR-1, GSTR-1A, or IFF data.
Corrections must be made by either updating the initial entries in GSTR-1A or by filing subsequent GSTR-1/IFF returns if the auto-populated numbers are inaccurate.
Filing Accuracy: In order to guarantee accurate auto-population in Table 3, taxpayers are encouraged to declare interstate supplies accurately in GSTR-1, GSTR-1A, or IFF to prevent inconsistencies. 2. Amendment Timeline: Form GSTR-1A may be submitted at any point between GSTR-1 and GSTR-3B. Before filing GSTR-3B, Form GSTR-1A must be used to make any necessary revisions to the auto-populated numbers in Table 3.2.
For your convenience, we have also included the official advisory.

What is GSTR 3B?

The GSTR-3B, a simplified summary return introduced by the Government of India, is filed monthly or quarterly by all regular taxpayers. This form consolidates sales, input tax credit claims, taxes paid, and refunds claimed. It was designed to streamline the transition to the GST system, especially to accommodate the unique challenges small and medium businesses face using manual accounting methods. By implementing GSTR-3B, the government provided a straightforward mechanism to simplify tax reporting and ease the administrative burden on these businesses. 

When to File GSTR 3B?

GSTR-3B must be filed monthly by the 20th of the following month. For example, the GSTR-3B for August should be filed by the 20th of September. However, for small taxpayers with an aggregate turnover of up to 5 crores, there is an option to file GSTR-3B on a quarterly basis. The tax liability will auto-populate from GSTR-3B to GSTR-1 when filing returns.

Details and Documents Required for Filing GSTR-3B

To accurately file GSTR-3B in India, taxpayers must gather and submit specific details and documents concerning their monthly business activities. This return captures information about sales, purchases, and input tax credits (ITC), which are crucial for maintaining GST compliance. Below is a breakdown of the required details and their purposes:

• GSTIN: Each GST-registered individual or entity is assigned a unique 15-digit Goods and Services Tax Identification Number (GSTIN), which is essential for filing the GSTR-3B.
• Turnover Details: Comprehensive details must be provided regarding taxable, exempt, and export supplies made within the reporting period.
• Input Tax Credit Details: Taxpayers must report the ITC claimed on purchases. This includes details of invoices, the amount of tax paid, and adjustments for any credits that are not eligible.
• Payment of Tax: The tax due on outward supplies must be calculated and paid. Taxpayers can use the available ITC in their electronic credit ledger to offset this tax liability.
• Other Details: Additional information may be required, such as the method of tax payment (whether through self-assessment or deductions like TDS/TCS), any applicable late fees or interest, and adjustments from previous periods.

Requirements to File GSTR-3B

The GSTR-3B form must be submitted by businesses that are obliged to file monthly returns, including GSTR-1, GSTR-2, and GSTR-3. The accompanying tax payments can be done online or using bank challans, and this form can be submitted online through the GSTN portal. Either a Class 2 or higher Digital Signature Certificate or an OTP from your registered phone for an Electronic Verification Code (EVC) are required to validate the return. As an alternative, you can use an e-signature based on Aadhaar to file your GST returns. Use IndiaFilings LEDGERS Software to begin streamlining the filing of your GST return right now!

How is GSTR 3b filed?

One of the most important steps for taxpayers under the GST regime is filing GSTR-3B. A thorough, step-by-step tutorial on how to effectively submit GSTR-3B on the GST Portal may be found below:
Step 1: Open the GST Portal and log in. You may see the return filing status for the previous five tax periods when you visit the homepage.

How to file GSTR 3b Step 1

Step 2: Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’ to proceed with your filing.

Step 3: On the ‘File Returns’ page, select the appropriate ‘Financial Year’, ‘Quarter’, and ‘Return Filing Period – Month or Quarter’ from the drop-down menus. Click the ‘SEARCH’ button to continue.

Step 4: On the ‘Monthly Return GSTR-3B’ title, click the ‘PREPARE ONLINE’ button. The due date for the filing will also be displayed, helping you manage your deadlines effectively.

How to file GSTR 3b Step 4

• Step 5: You will be prompted with a list of questions; respond to them by selecting ‘Yes’ or ‘No’. Your answers will determine which tables and fields are necessary for you to complete in the following steps of the process.

For taxpayers needing to file a ‘Nil’ return, select ‘Yes’ for the first question and proceed directly to step 10. To simplify the process of filing a ‘Nil’ GSTR-3B, consider using our LEDGERS Software, which allows you to file easily GSTR 3B easily.

• Step 6: Begin by entering the required values in each section of the GSTR-3B form. Input totals for each relevant head and add details for interest and late fees, if applicable.

Verification of Details: You can check the auto-generated details of your GSTR-3B in the “SYSTEM GENERATED GSTR-3B” tab. This section allows you to download and review details populated from Forms GSTR-1 & GSTR-2B (whether filed monthly or quarterly). You have the flexibility to edit these auto-populated values as necessary and continue with your filing; the system will not restrict edits. Specific Details to Enter:

• Outward and Inward Supplies: Enter summary details of outward and inward supplies liable to reverse charge and applicable taxes. Note that only Table 3.1 (d) is typically auto-populated from GSTR-2B.
• Interstate Supplies: Detail interstate supplies made to unregistered persons, composition taxable persons, and UIN holders. Taxes for these transactions should be entered according to the place of supply, with data from GSTR-1 available for editing if needed.
• Input Tax Credit: Provide summaries of eligible input tax credits claimed, input tax credits reversed and ineligible input tax credits.
• Exempt, Nil, and Non-GST Supplies: Record details of exempt, Nil-rated, and Non-GST inward supplies, categorized as intra-state or inter-state supplies.
• Interest and Late Fees: Enter details under each tax head (IGST, CGST, SGST/UTGST, and Cess). The system calculates late fees based on the days past the filing due date.
• Editing Entries: You can modify the entries by clicking on ‘ADD’ or ‘DELETE’ for each tile. After entering data in a tile, click ‘CONFIRM’ to save the changes.

Note: For those opting to file both GSTR-1 and GSTR-3B quarterly and using the IFF (Invoice Furnishing Facility) for the first two months, details are generated monthly in PDF format for your records.

• Step 7: Once all relevant details have been entered, click the ‘SAVE GSTR-3B’ button at the page’s bottom. This button is also available on the main GSTR-3B page, allowing you to save your progress at any point and return later to make edits. Upon saving, a confirmation message will appear at the top of the page indicating that the data has been successfully stored. Remember, after submitting the form, the data becomes locked, and no further changes can be made. The Input Tax Credit (ITC) and Liability ledger will be updated upon submission.
• Step 8: To review your entries before the final submission, click ‘PREVIEW DRAFT GSTR-3B’. This allows you to see a draft of your return and ensure all information is accurate before proceeding.
• Step 9: After reviewing and submitting your GSTR-3B, the ‘Payment of Tax’ tile will become active. To proceed with payment, follow these steps:
  • Check Balance: Click the ‘CHECK BALANCE’ button to view the cash and credit balances in your Electronic Cash Ledger. This helps ensure that you have sufficient funds to cover the tax liabilities.
  • Proceed to Payment: Click on the ‘Proceed to Payment’ tile. Your tax liabilities and credits are updated in the ledgers and displayed in the payment section’s ‘Tax payable’ column.
  • Offset Liabilities: Enter the amount of credit you wish to use from the available credits to settle the liabilities. Ensure that you follow the credit utilization rules; otherwise, the system may not allow the offsetting of liabilities.
  • Confirm Payment: Click the ‘OFFSET LIABILITY’ button. A confirmation message will be displayed. Click ‘OK’ to finalize the payment.

How to file GSTR 3b Step 10 Handling Insufficient Funds:

• • If the cash balance in the Electronic Cash Ledger is less than the amount required to meet the liabilities, click on the ‘CREATE CHALLAN’ button to generate a challan for additional payment.
  • If the cash balance exceeds the amount needed, but ITC utilization rules prevent offsetting, click on ‘MAKE PAYMENT/POST CREDIT TO LEDGER’ to adjust the ledger accordingly.
  • These steps ensure that your GSTR-3B return is not only submitted accurately but also that your tax liabilities are settled in compliance with GST regulations.

• Step 10: After ensuring all information is accurate and payments are settled, proceed to the legal formalities of filing the return. Select the checkbox to agree to the declaration confirming the authenticity and accuracy of the information provided. Then, choose the appropriate authorized signatory from the ‘Authorised Signatory’ drop-down list. You can file the GSTR-3B using either the Digital Signature Certificate (DSC) or the Electronic Verification Code (EVC) by clicking on the corresponding button, ‘FILE GSTR-3B WITH DSC’ or ‘FILE GSTR-3B WITH EVC’.
• Step 11: To finalise the filing process, click the ‘PROCEED’ button. A confirmation message will appear once the filing is successful. Click the ‘OK’ button to acknowledge this message.

After these steps, the status of your GSTR-3B return will be updated to ‘Filed’. You can review the filed return by clicking on the ‘VIEW GSTR-3B’ button. This allows you to check the submitted information and ensure everything is in order, providing a record of your compliance for that tax period.

Penalty for GSTR-3B Late Filing
GST-registered individuals and organizations in India are required to file the GSTR-3B return. It is imperative that this return be filed on time in order to prevent penalties, interest, input tax credit (ITC) forfeiture, and even legal action. The following are the main repercussions of failing to file GSTR-3B by the deadline:

• Late Fee: A late fee is levied if GSTR-3B is not filed by the due date. The fee is ₹50 per day for taxpayers with a tax liability and ₹20 per day for those with nil tax liability. The maximum late fee is capped at ₹2,000 for businesses with an annual turnover up to ₹1.5 crores, ₹5,000 for turnovers up to ₹5 crores, and ₹10,000 for turnovers exceeding ₹5 crores.
• Interest: Interest at 18% per annum is charged on the outstanding tax liability. This interest is calculated from the due date of the return until the tax is fully paid.
• Loss of Input Tax Credit (ITC): Delay in filing GSTR-3B results in the loss of ITC for the month, which means the taxpayer cannot claim ITC for that period in subsequent returns.
• Legal Action: Consistent failure to file GSTR-3B or deliberate tax evasion can trigger legal proceedings under GST laws.
• Restriction on Filing GSTR-1: From January 1, 2022, taxpayers who do not file GSTR-3B for the previous month are barred from filing GSTR-1 for the current month. This rule also applies to those on the Quarterly Return Monthly Payment (QRMP) scheme who fail to file their quarterly GSTR-3B, preventing them from using the Invoice Furnishing Facility (IFF).

In conclusion

You now know how to use the GST portal to file the GSTR-3B online thanks to this article. Recall that firms in India must file the GSTR-3B return in order to comply with GST. Consider speaking with one of our GST specialists to guarantee accuracy and convenience while handling your GST filings. Check out our post on the distinctions between GSTR 1 and GSTR 3b.

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