How to file GSTR-3B: due dates, tables, and common mistakes
GSTR-3B is the monthly (or quarterly) summary return where you declare your sales, claim your ITC, and pay the tax due. Here is what to fill in each table and the deadlines you must not miss.
Updated 2026-05-30 · A reference guide from Ledgester
Key facts
- GSTR-3B is a monthly self-assessed summary return filed by every regular GST taxpayer.
- Monthly filers must file by the 20th of the following month. QRMP filers file by the 22nd or 24th after each quarter.
- ITC is claimed in Table 4 based on GSTR-2B; excess or wrongly claimed ITC attracts interest at 24% per annum.
- GSTR-3B cannot be revised; errors must be corrected in the next period's return.
What is GSTR-3B?
GSTR-3B is a monthly self-declaration return. Unlike GSTR-1, which is a detailed invoice-level statement, GSTR-3B is a summary: you declare total outward supply values, total ITC claimed, and total tax paid. It is the return on which you actually pay your GST liability each period.
Who must file GSTR-3B?
- All regular GST taxpayers, both monthly and QRMP filers.
- Persons who opted in late in the year and have a GST registration for even one day in a period.
Exempt: Composition dealers (file CMP-08 instead), non-resident taxable persons, Input Service Distributors, and taxpayers under the OIDAR category.
Due dates
| Category | Due date |
|---|---|
| Monthly filers | 20th of the following month |
| QRMP, Category A states | 22nd of the month following the quarter |
| QRMP, Category B states | 24th of the month following the quarter |
QRMP filers pay tax monthly via PMT-06 challan but file GSTR-3B only quarterly.
The five key tables
- Table 3.1 (Outward supplies): Declare total taxable supplies, exempt supplies, nil-rated supplies, non-GST supplies, and zero-rated exports. This is the base on which your output tax is calculated.
- Table 3.2 (Inter-state supplies): Break down inter-state supplies to unregistered persons, composition dealers, and UIN holders (state-wise). Informational, and it does not add new tax.
- Table 4 (ITC): The most important table. Declare eligible ITC (from GSTR-2B), ineligible ITC (Section 17(5) blocks), and any reversals. Claim only what appears in your GSTR-2B, as excess claims attract 24% interest.
- Table 5 (Exempt, nil and non-GST inward supplies): Declare inward exempt/nil/non-GST supplies received. Informational only.
- Table 6 (Tax payment): Shows the tax payable calculated from Tables 3 and 4. Pay in cash via Electronic Cash Ledger if ITC is insufficient. File after payment is confirmed.
Common mistakes that lead to notices
- Claiming ITC not in GSTR-2B: If your supplier has not filed their GSTR-1, the invoice won't appear in your GSTR-2B and you cannot claim the credit.
- Mismatch between GSTR-1 and GSTR-3B: CBIC runs automated mismatch checks. Consistent discrepancies trigger scrutiny notices.
- Claiming blocked credit (Section 17(5)): Motor vehicle, food, club membership credits are blocked regardless of GSTR-2B appearance.
- Filing NIL return late: Even a NIL return attracts ₹20/day late fee if missed.
- Not reconciling before filing: File after reconciling your books, GSTR-1, and GSTR-2B, not before.
Frequently asked questions
- What is the due date for GSTR-3B?
- Monthly filers: the 20th of the following month. QRMP filers: the 22nd (Category A states) or 24th (Category B states) of the month following the quarter.
- Can GSTR-3B be revised after filing?
- No. GSTR-3B cannot be revised. Any error in outward supplies must be corrected in the next period's GSTR-1 and reflected in the subsequent GSTR-3B. Excess ITC claimed attracts interest at 24% per annum.
- What is GSTR-2B and how is it different from GSTR-2A?
- GSTR-2B is a static, auto-drafted ITC statement generated on the 14th of each month based on suppliers' GSTR-1 filings. GSTR-2A is a dynamic real-time view. For ITC claims in GSTR-3B, GSTR-2B is the authoritative reference.
- What happens if I file GSTR-3B after the due date?
- A late fee of ₹50/day (₹20/day for NIL returns) applies, subject to turnover-based caps (₹2,000/₹5,000/₹10,000). Interest at 18% per annum is charged on any tax paid late.
This guide is general information, not professional tax advice, and GST rules change through CBIC notifications. Verify the current position for your situation or consult a qualified professional before acting.