what is GSTR3B ? How to File GSTR3B ?

GSTR-3B is a summary GST return that every GST-registered taxpayer must file to declare their GST liability and pay tax for a particular period (month or quarter). �
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In this return, a taxpayer reports:
Total sales (outward supplies)
Total purchases (inward supplies)
Input Tax Credit (ITC) claimed
GST payable and paid to the government
It is called a self-declaration return because the taxpayer declares the tax liability themselves and pays the tax while filing the return. �
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Due Date
Monthly filers: 20th of the next month
Quarterly (QRMP) filers: 22nd or 24th of the month after the quarter (depending on state) �
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Even if there is no business activity, you must still file a Nil GSTR-3B. �
GST Tutorial
How to File GSTR-3B (Step-by-Step)
Step 1: Login to GST Portal
Go to https://www.gst.gov.in�
Login using GSTIN, Username, and Password.
Step 2: Go to Returns Dashboard
Click Services → Returns → Returns Dashboard
Select Financial Year and Month/Quarter
Step 3: Open GSTR-3B
Click Prepare Online on the GSTR-3B tile. �
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Fill Important Tables in GSTR-3B
1. Table 3.1 – Outward Supplies
Enter:
Taxable sales
Zero-rated supplies (exports)
Reverse charge supplies
Non-GST supplies
2. Table 3.2 – Inter-State Supplies
Enter interstate sales made to:
Unregistered persons
Composition dealers
UIN holders
3. Table 4 – Input Tax Credit (ITC)
Enter ITC on:
Purchases
Imports
Reverse charge supplies
4. Table 5 – Exempt / Nil Supplies
Report:
Nil rated supplies
Exempt supplies
Non-GST supplies
5. Interest & Late Fee
Enter any interest or late fee if applicable.
Step 4: Verify Tax Liability
System calculates:
Output tax
Available ITC
Tax payable
Step 5: Pay Tax
If tax is payable:
Click Payment of Tax
Create Challan
Pay through Net Banking / NEFT / RTGS
Step 6: File the Return
Click Proceed to File
Verify using:
EVC (OTP) or
DSC (Digital Signature)
After filing, an ARN (Acknowledgment Reference Number) is generated.
Late Filing Penalty
If GSTR-3B is filed late:
₹50 per day (₹25 CGST + ₹25 SGST)
₹20 per day for Nil return
18% interest on unpaid tax. �
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✅ Example (Simple):
If in April:
Sales = ₹5,00,000
GST on sales = ₹90,000
ITC on purchases = ₹40,000
Tax payable in GSTR-3B = ₹50,000

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