Format of GSTR-3B tables explained

If you are filing your monthly GST return, understanding the format of GSTR-3B tells you exactly where your tax liability is calculated and where your ITC is claimed. This guide breaks down every table in GSTR-3B. For a broader overview of how the return works, see our guide on GSTR-3B meaning and format.

Table 3.1: Details of outward supplies and inward supplies liable to reverse charge

This table is where you declare your tax liability. It is auto-drafted from your Form GSTR-1/1A.

• 3.1(a) Outward taxable supplies (other than zero rated, nil rated and exempted): Your standard B2B and B2C sales. Note that if you have credit notes making the net value negative, the system will show zero here.
• 3.1(b) Outward taxable supplies (zero rated): Exports and supplies to SEZ units.
• 3.1(c) Other outward supplies (nil rated, exempted): Sales on which no GST is charged.
• 3.1(d) Inward supplies liable to reverse charge: Purchases where you must pay the tax under RCM. This is auto-drafted from your GSTR-2B.
• 3.1(e) Non-GST outward supplies: Sales outside the scope of GST.

Table 3.2: Supplies to unregistered persons, composition taxable persons and UIN holders

This table asks for a state-wise breakup of the inter-state supplies you already included in Table 3.1. It is also auto-drafted from your GSTR-1.

Table 4: Eligible ITC

This is where you claim your input tax credit. It is primarily auto-populated from your Form GSTR-2B.

4(A) ITC available (whether in full or part)

• 4(A)(1) Import of goods: IGST paid on imports.
• 4(A)(2) Import of services: Manually entered by the taxpayer.
• 4(A)(3) Inward supplies liable to reverse charge: ITC on the RCM tax you declared and paid in Table 3.1(d). Auto-drafted from GSTR-2B.
• 4(A)(4) Inward supplies from ISD: Credit distributed by an Input Service Distributor. Auto-drafted from GSTR-2B.
• 4(A)(5) All other ITC: Your regular B2B purchases. This is auto-populated on a net basis (invoices minus credit notes) from your GSTR-2B.

4(B) ITC reversed

• 4(B)(1) As per rules 38, 42 and 43 of CGST Rules and section 17(5): Permanent reversals, such as common credit used for exempt supplies or non-business purposes and blocked credit under Section 17(5).
• 4(B)(2) Others: Reversals you can reclaim later, like Rule 37 (supplier not paid within 180 days) or Rule 37A (supplier has not filed GSTR-3B).

4(D) Other details

• 4(D)(2) Ineligible ITC under section 16(4) and ITC restricted due to PoS rules: Information only, auto-populated from GSTR-2B. Blocked credit under Section 17(5) is not shown here; it is reversed in 4(B)(1) (CBIC Circular 170/02/2022-GST).

For help preparing these figures offline, you can download a GSTR-3B Excel format template.

Table 5 and Table 5.1: Exempt supplies and interest/late fee

Table 5 covers values of exempt, nil rated and non-GST inward supplies. Table 5.1 calculates interest and late fees. Interest values in Table 5.1 will be auto-populated on the basis of the breakup of tax liabilities provided in the previous return period.

Table 6: Payment of tax

This table shows how much tax is paid through the electronic cash ledger and how much is offset using the electronic credit ledger. There is no invoice matching happening here; taxes are paid based on the summary figures in this table.

A worked example of GSTR-3B Table 4

Suppose you have the following purchases in a month. All amounts are in ₹.

Your net ITC in Table 4(A)(5) will be auto-populated as ₹20,000.

Last checked: 21 October 2026. Sources: GSTN advisory on non-editable GSTR-3B liability, CBIC Circular 170/02/2022-GST, GSTN GSTR-3B FAQ, GSTN contextual help for Table 4. Read more about how GSTR-2B feeds GSTR-3B.