People searching for the “format of GSTR-3B” usually want two things: a map of the tables, and a clear idea of which numbers the portal fills in and which ones are still their job. This guide gives both. It describes only what GSTN states on its own pages, so where a table is not covered here, open the form on the portal and read the line description there.
What GSTR-3B is, in GSTN’s words
The GSTN user guide on GSTR-3B describes it this way:
“Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities.” GSTN GSTR-3B FAQ, question 1
Four consequences follow from that description.
- It is for everyone who is a normal or casual taxpayer. Filing is mandatory even if there is no business in the period.
- It is a summary. GSTN says all details are self-declared in a summary manner and that there is no invoice matching in GSTR-3B. Tax is paid on the basis of Table 6.
- You declare only the ITC outcome. You do not enter every inward supply; only the details of eligible and ineligible ITC need to be declared in Table 4.
- A filed return cannot be revised. GSTN says adjustments, if any, are made while filing GSTR-3B for a subsequent period.
The third and fourth points are why the reconciliation you do before filing carries so much weight. The portal does not compare your purchase register with anything when you submit GSTR-3B.
Where GSTR-3B sits in the monthly calendar
Three dates matter for a monthly filer and they come in a fixed order. GSTR-1 is due on the 11th of the next month; GSTR-2B is generated on the 14th; GSTR-3B is due on the 20th. Quarterly filers have a GSTR-1 due date on the 13th of the month after the quarter, and a GSTR-3B due date of the 22nd or the 24th of that month, as notified for the State or Union Territory. GSTN adds that due dates can be extended by notification, so check the current notification when a date matters.
The 14th-to-20th stretch is the working window. The 14th-to-20th plan shows how to spread the work across it.
The format: what each table holds and where its numbers come from
GSTN’s pages name these tables and say which return feeds them. Each table is split by tax head (IGST, CGST, State or Union Territory tax and cess), so every row below has several columns on the portal.
| Table | What it holds | Pre-filled from |
|---|---|---|
| 3.1(a) | Outward taxable supplies (other than zero rated, nil rated and exempted) | GSTR-1/1A |
| 3.1(b) | Outward taxable supplies (zero rated), such as exports and supplies to SEZ units | GSTR-1/1A |
| 3.1(c) and 3.1(e) | Nil rated and exempted supplies, and non-GST outward supplies | GSTR-1/1A |
| 3.1(d) | Inward supplies liable to reverse charge (the liability side) | GSTR-2B |
| 3.2 | Inter-state supplies made to unregistered persons, composition taxable persons and UIN holders | GSTR-1/1A |
| 4(A)(1) | ITC on import of goods | GSTR-2B |
| 4(A)(2) | ITC on import of services | Not in GSTN’s list of auto-drafted lines |
| 4(A)(3) | ITC on inward supplies liable to reverse charge | GSTR-2B |
| 4(A)(4) | ITC on inward supplies from an Input Service Distributor (ISD) | GSTR-2B |
| 4(A)(5) | All other ITC: supplies from registered persons other than reverse charge | GSTR-2B |
| 4(B)(1) | Reversal of ITC as per rules 42 and 43 of the CGST/SGST Rules | Not in GSTN’s list of auto-drafted lines |
| 4(B)(2) | Reversal of ITC, others | GSTR-2B |
| 4(D)(2) | Ineligible ITC under Section 16(4) and ITC restricted due to place-of-supply rules | GSTR-2B |
| 5.1 | Interest and late fee | Interest values from the previous period’s liability break-up |
| 6 | Payment of tax | Self-declared; tax is paid on the basis of Table 6 |
This table does not describe every row of the form. In particular, we have not listed the other lines of Table 4, Table 5 or the Table 4(D) line that sits above 4(D)(2), because the GSTN pages we checked do not give a current description for them. Where GSTN is silent, follow the line description on the live form.
One caution on the Table 4(D)(2) description. GSTN names Section 16(4) and place-of-supply restrictions for that line and does not mention Section 17(5). Do not assume the portal removes blocked credit for you; the Section 17(5) guide lists what is blocked.
How ITC flows from GSTR-2B into GSTR-3B
The path has a legal side and a mechanical side. The legal side is Section 16(2)(aa) of the CGST Act and Rule 36(4): from 1 January 2022 credit on an invoice is available only if the supplier has furnished it in GSTR-1 (or through the invoice furnishing facility) and it has been communicated to you in GSTR-2B. The mechanical side is the pre-fill. GSTN says GSTR-3B is auto-populated from the values declared by suppliers in GSTR-1/1A and from the system-generated GSTR-2B.
Table 4(A)(5), “All other ITC”, is where eligible invoice credit lands. GSTN says it is populated on a net basis: the invoices and debit notes in GSTR-2B less the credit notes and their amendments, so the value can be positive or negative. A credit note from a supplier has therefore already reduced the figure you see.
Two things change what GSTR-2B contains before you file, and both happen in the Invoice Management System (IMS). Invoices you keep Pending do not become part of GSTR-2B or GSTR-3B. And if you change an action, you can recompute GSTR-2B at the time of filing GSTR-3B and take the corresponding credit. The steps are in how to recompute GSTR-2B and the IMS decision tree. For the full chain from the supplier’s return to your claim, read how GSTR-2B decides the ITC you can claim in GSTR-3B.
What GSTR-2B does not check
GSTR-2B is built from what suppliers report. It cannot tell whether the goods reached you, whether the supplier paid the tax to the Government, or whether you are inside the time limit. Section 16(2)(b), Section 16(2)(c) and Section 16(4) put those checks on you. The input tax credit guide goes through each condition clause by clause.
Editable does not mean safe. GSTN says the auto-populated values are kept editable “as of now”, with the edited tile highlighted in red and a warning when Table 4A is edited upwards. If the ITC you claim in GSTR-3B exceeds the ITC available in GSTR-2B beyond a pre-defined limit, you receive an intimation in Form DRC-01C, and the reply (or payment) window is seven days. See the DRC-01C reply guide.
Worked example: from outward tax and 2B to the figure you file
A Jaipur electrical goods distributor closes the September 2026 tax period as a monthly filer. It filed GSTR-1 on 9 October 2026, GSTR-2B was generated on 14 October 2026, and GSTR-3B is due on 20 October 2026. The amounts below are the GST on the documents, shown as one total per line. On the portal each line is split by tax head.
| Line | Amount | Where it comes from |
|---|---|---|
| Tax on outward supplies, Table 3.1(a) | ₹2,10,000 | Pre-filled from GSTR-1 |
| ITC in the purchase register (net of credit notes) | ₹1,72,500 | Your books |
| Less: supplier has not filed GSTR-1, so not in 2B | ₹12,000 | Chase the supplier |
| Less: invoice kept Pending in IMS, so not in 2B | ₹18,000 | Verify, accept, recompute |
| ITC pre-filled in Table 4(A)(5) | ₹1,42,500 | GSTR-2B, net basis |
| Less: goods not yet received (Section 16(2)(b)) | ₹9,000 | Your receipt records |
| Less: staff lunch catering (Section 17(5)(b)(i)) | ₹3,150 | Your own classification; check the proviso |
| ITC to claim this month | ₹1,30,350 | |
| Net to pay (3.1(a) less ITC) | ₹79,650 | Single-pool view |
The arithmetic: ₹1,72,500 − ₹12,000 − ₹18,000 = ₹1,42,500, which is the 2B figure. Then ₹1,42,500 − ₹9,000 − ₹3,150 = ₹1,30,350. Against ₹2,10,000 of outward tax, the net balance is ₹2,10,000 − ₹1,30,350 = ₹79,650. This treats all the GST as one pool. The order in which credit of each tax head is set off against each liability is outside this page.
Where the two reductions of ₹9,000 and ₹3,150 are shown inside Table 4, whether by lowering 4(A)(5) or by a reversal line, is a form-handling question for your practitioner. GSTN describes 4(B)(1) as reversal under rules 42 and 43 and 4(B)(2) as reversal, others, and we have not verified which line a receipt-pending hold or a blocked item belongs in. The claim you end up with is what matters here, and it must not be above the 2B figure for the eligible invoices.
Now the wrong way. If the distributor had typed the register figure of ₹1,72,500 into Table 4(A)(5), it would have claimed ₹30,000 more than GSTR-2B shows. The tile turns red because 4A was edited upwards, and the gap is exactly what the system compares. If that ₹30,000 were wrongly availed and utilised for 20 days, interest at 18% a year comes to about ₹296 (30,000 × 18% × 20 ÷ 365, rounded to the nearest rupee under Section 170). The interest is small. The DRC-01C, the seven-day reply and the supplier chasing under pressure are the real cost.
A short checklist before you file
- Download the 2B after the 14th and reconcile it against your purchase register. The GSTR-2B guide explains what the statement contains.
- Give every difference a one-line reason: supplier not filed, IMS Pending, goods not received, blocked item, timing.
- Act on IMS, then recompute if you changed any action. File from the recomputed 2B, not the first download.
- Compare your ITC claim with the 2B figure for eligible invoices. Never claim above it.
- Read the preview before payment. A filed GSTR-3B cannot be revised.
For how GSTR-3B differs from GSTR-2B as a document, see GSTR-2B vs GSTR-3B.
Related guides
- Format of GSTR-3B tables explained
- GSTR 3B Table 11 adjustments for credit debit notes quarterly
- GSTR-3B October 2026 return deadlines and due dates
- How to file GSTR-3B step by step: a month-end walk-through
- Input tax credit reclaim procedure in GST: GSTR-3B steps
- GSTR-3B Excel format: the tables and a working sheet layout for preparing it from GSTR-2B and books
- GSTR-3B Table 4B ITC reversal rules: Table 4(B)(1) vs Table 4(B)(2)
- How to download GSTR-3B from the GST portal: filed, draft and system generated copies
- ITC claim rules under GST: a checklist to run before every GSTR-3B
Frequently asked questions
What is GSTR-3B in simple words?
GSTR-3B is a simplified summary return. The GSTN guide says its purpose is for taxpayers to declare their summary GST liabilities for a tax period and discharge them. It does not list invoices one by one, and all normal and casual taxpayers must file it, even when there is no business in the period.
Which GSTR-3B tables are filled from GSTR-2B?
GSTN lists Table 3.1(d) for reverse-charge liability, and in Table 4 the lines 4(A)(1) import of goods, 4(A)(3) reverse-charge ITC, 4(A)(4) inward supplies from ISD, 4(A)(5) all other ITC and 4(B)(2) others. Eligible invoice credit from suppliers sits in 4(A)(5).
Can I change the ITC figure that GSTR-2B pre-fills in GSTR-3B?
The GSTN FAQ says the auto-populated values are kept editable as of now. If Table 4A is edited upwards, the tile turns red and a warning is shown. Claiming more than GSTR-2B shows can later lead to a DRC-01C intimation, so edit downwards for checks you have failed, never upwards.
Can I revise GSTR-3B after filing it?
No. GSTN says a filed GSTR-3B cannot be revised, and any adjustment is made while filing GSTR-3B for a subsequent period. Check your figures in the preview before you pay and file.
Reconcile before you file GSTR-3B
Drop the month’s GSTR-2B (Excel or JSON) and your purchase register into gstr2bmatch.in. The report puts each invoice in a bucket: matched, value mismatch, in books but missing from 2B, in 2B but not in books, with likely IMS Pending invoices flagged separately, and totals the ITC at risk in rupees. It cannot judge receipt of goods, supplier payment or blocked credit, so those checks stay with you. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 1 October 2026. Sources: GSTN GSTR-3B user guide and FAQ, GSTN FAQ on comparison of liability declared and ITC claimed, GSTN GSTR-3B help text, Table 4, GSTN GSTR-1 user guide (due dates), GSTN return view guide (2B generation), Notification 40/2021-CT (Rule 36(4)), CGST Act, Section 16, GSTN IMS FAQ, GSTN DRC-01C advisory, Notification 13/2017-CT (interest rate).