Many new accountants and business owners ask what exactly 3b gst is and how it fits into their monthly compliance cycle. GSTR-3B is the return where you actually pay your tax to the government after adjusting your eligible input tax credit.
What is GSTR-3B and who must file it
Form GSTR-3B is a simplified summary return. Its purpose is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. You do not provide invoice-level details here. The details are self-declared in a summary format, and the taxes are paid based on Table 6 of the form. For a deeper look at the tables, read our guide on GSTR-3B meaning and format.
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers. If you have no sales or purchases in a month, you must still file a nil return.
“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
Due dates for filing 3b gst
The due date depends on your filing frequency:
- Monthly filers: 20th day of the month following the tax period.
- Quarterly filers (QRMP): 22nd or 24th day of the month following the quarter, depending on the state where you are registered.
Missing the deadline: Late filing attracts a late fee of ₹50 per day (₹20 for nil returns) and interest at 18% per annum on the unpaid tax liability.
How data is auto-populated
The GST portal generates a system-drafted GSTR-3B for you. This happens after you file your GSTR-1 and after your GSTR-2B is generated on the 14th of the month. Your outward supplies (sales) are drafted from your GSTR-1. Your eligible input tax credit (ITC) is drafted from your GSTR-2B.
Specifically, Table 4(A)(5) for "All other ITC" is auto-populated on a net basis from your system generated Form GSTR-2B. These auto-populated values are not final and are editable by the taxpayer. However, if you edit Table 4A upwards to claim more ITC than what is in your GSTR-2B, the tile will be highlighted in red and a warning message will be displayed. If you need step-by-step instructions, see our guide on how to file GSTR-3B.
Worked example: paying tax in 3b gst
Consider a local trading business filing its monthly return. They review their system-drafted return, match their ITC, and find the following figures:
| Details | Amount | Action in 3B |
|---|---|---|
| Total output tax on sales | ₹1,50,000 | Declared in Table 3.1 |
| Eligible ITC from GSTR-2B | ₹1,10,000 | Claimed in Table 4(A)(5) |
| Net tax payable in cash | ₹40,000 | Paid via Table 6 |
Can you revise a filed GSTR-3B?
No. Form GSTR-3B once filed cannot be revised. Any adjustment must be done while filing Form GSTR-3B for a subsequent period. Before filing, you can review your draft by following our guide on how to download GSTR-3B from the portal.
Frequently asked questions
Can I revise a filed 3b gst return?
No. Form GSTR-3B once filed cannot be revised. Any adjustment must be done while filing Form GSTR-3B for a subsequent period.
Check your own GSTR-2B
Before you file your 3b gst, you need to know exactly how much ITC is eligible. Match your purchase register against your GSTR-2B instantly. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 10 October 2026. Sources: GSTN GSTR-3B User Manual and FAQs.