Agar aap GST registered business chalate hain ya accounting sambhalte hain, to har mahine GSTR-1 ke baad GSTR-3B file karna sabse ahem compliance step hai. GSTR-1 me sales ke invoice level details jate hain, jabki GSTR-3B me final tax calculate karke government ko pay kiya jata hai. GSTR-3B file kiye bina tax liability discharge nahi maani jati.
GSTR-3B kya hai aur ise kaun file karta hai
GSTN official guide on GSTR-3B ke anusar, GSTR-3B ek simplified summary return hai. Sabhi regular registered taxpayers aur casual taxable persons ke liye ise file karna compulsory hai. Chahe kisi mahine me koi bhi purchase ya sales transaction na hua ho, tab bhi Nil return file karna padta hai.
Monthly filers ke liye GSTR-3B file karne ki due date agle mahine ki 20 tarikh hoti hai. Jo taxpayers QRMP (Quarterly Return Monthly Payment) scheme me hain, unke liye quarter khatam hone ke baad 22 ya 24 tarikh state ke anusar tay hoti hai.
Common mistake: Bahut se taxpayers sochte hain ki GSTR-1 file kar diya to return complete ho gaya. Parantu jab tak GSTR-3B submit karke tax pay nahi hota, tab tak tax compliance adhuri rehti hai aur agle mahine ka GSTR-1 block ho sakta hai.
GSTR-3B ke mukhya tables aur unka data source
GSTR-3B me sara data manual type karne ki zaroorat nahi hoti. Portal par do mukhya sources se data auto-draft hokar aata hai:
- GSTR-1 aur GSTR-1A se: Sales aur outward tax liability Table 3.1 aur Table 3.2 me auto-populate hoti hai.
- GSTR-2B se: Eligible aur ineligible input tax credit Table 4 me auto-populate hota hai.
Agar aapne GSTR-2B ke bare me vistar se nahi padha hai, to hamara GSTR-2B in Hindi guide padhein jisme 2B download aur reconciliation ki poori prakriya samjhayi gayi hai.
| Table number | Table ka naam | Data source | Kya declare hota hai |
|---|---|---|---|
| Table 3.1(a) | Outward taxable supplies | GSTR-1 / GSTR-1A | Regular sales par taxable value aur CGST, SGST, IGST liability |
| Table 3.1(d) | Inward supplies liable to reverse charge | GSTR-2B / Self | RCM wali purchases par tax liability jo cash me bharni hoti hai |
| Table 4(A)(1) | Import of goods | ICEGATE / GSTR-2B | Customs se aaya IGST credit |
| Table 4(A)(4) | Inward supplies from ISD | GSTR-2B (GSTR-6) | Input Service Distributor se mila credit |
| Table 4(A)(5) | All other ITC | GSTR-2B | Suppliers ke registered invoices par eligible input tax credit |
| Table 4(B) | ITC reversed | Self-declared | Rule 38, 42, 43 ya commercial reasons se reverse kiya gaya ITC |
| Table 6.1 | Payment of tax | System calculated | Cash ledger aur credit ledger se tax payment ka break-up |
GSTR-2B se Table 4 me ITC kaise auto-populate hota hai
GSTN contextual help for Table 4 ke mutabiq, Table 4(A)(5) 'All other ITC' portal dwara GSTR-2B se net basis par auto-populate kiya jata hai. Iska matlab hai ki aapke suppliers ne 11 tarikh tak jo GSTR-1 file kiya, uska ITC 12-14 tarikh ko banne wale GSTR-2B ke zariye seedhe GSTR-3B ke Table 4(A)(5) me aa jata hai.
Section 16(2)(aa) of CGST Act ke tahat buyer vahi credit claim kar sakta hai jo supplier ne apne GSTR-1 me dikhaya ho aur recipient ke GSTR-2B me reflect ho raha ho.
Mismatch risk aur DRC-01C: Agar aap Table 4(A) me GSTR-2B se zyada credit manual type karke claim karte hain, to tile red highlight ho jati hai. Rule 88D aur Form GST DRC-01C advisory ke mutabiq, nirdharit limit se zyada claim hone par portal automated notice generate karta hai jiska 7 din me jawab dena anivarya hota hai.
GSTR-3B filing ka worked calculation example
Aaiye ek practical example se samajhte hain. Man lijiye Rajesh Traders ka September 2026 mahine ka turnover aur ITC data is prakar hai:
| Particulars | Taxable value (₹) | CGST (₹) | SGST (₹) | Total tax (₹) |
|---|---|---|---|---|
| Outward sales: Table 3.1(a) | ₹5,00,000 | ₹45,000 | ₹45,000 | ₹90,000 |
| Eligible ITC: Table 4(A)(5) (GSTR-2B) | ₹3,00,000 | ₹30,000 | ₹30,000 | ₹60,000 |
| Net tax payable in cash: Table 6.1 | N/A | ₹15,000 | ₹15,000 | ₹30,000 |
Tax liability calculation formula:
Net cash payable = Output tax liability - Eligible ITC
- CGST payable: ₹45,000 - ₹30,000 = ₹15,000
- SGST payable: ₹45,000 - ₹30,000 = ₹15,000
- Total cash challan payment: ₹15,000 + ₹15,000 = ₹30,000
Rajesh Traders apne electronic credit ledger se ₹60,000 debit karenge aur bache hue ₹30,000 cash ledger me PMT-06 challan se deposit karke return file karenge.
GSTR-3B file karte samay portal par steps
- Returns Dashboard open karein: Services > Returns > Returns Dashboard par jayein, Financial Year aur Tax Period select karein aur SEARCH dabayein.
- Auto-drafted PDF verify karein: SYSTEM GENERATED GSTR-3B aur PREVIEW DRAFT GSTR-3B button se summary download karke purchase register se cross-check karein.
- Liability offset karein: Table 6.1 me credit ledger aur cash balance verify karke MAKE PAYMENT / POST CREDIT TO LEDGER par click karein.
- Filing complete karein: File GSTR-3B with EVC (OTP) ya DSC select karke ARN generate karein.
Filing revision rule: Ek baar file hone ke baad GSTR-3B revise nahi hota. Agar koi purchase invoice chhoot gaya hai ya galat liability report ho gayi hai, to uska sudhar agle tax period ke return me hi kiya ja sakta hai.
Frequently asked questions
Kya GSTR-3B file hone ke baad revise ho sakta hai?
Nahi, GST law me filed GSTR-3B ko revise karne ka koi option nahi hai. Agar koi calculation ya reporting mistake ho jaye, to uska adjustment agle tax period ke GSTR-3B me karna hota hai.
Agar kisi mahine koi purchase ya sale na ho, to kya GSTR-3B file karna zaroori hai?
Haan, sabhi regular taxpayers ko har tax period ke liye return file karna anivarya hai. Business activity na hone par Nil GSTR-3B file kiya jata hai.
GSTR-3B Table 4 me ITC GSTR-2B se zyada claim karne par kya hota hai?
Rule 88D ke tahat, agar GSTR-3B me claimed ITC GSTR-2B se nirdharit seema se zyada hota hai, to portal Form GST DRC-01C Part A me notice bhejta hai. Taxpayer ko 7 din ke andar tax jama karna hota hai ya Part B me karan batana hota hai.
Check your own GSTR-2B
GSTR-3B bharne se pehle apne purchase register ko GSTR-2B se match karein taaki galat ITC claim na ho aur notice se bacha ja sake. Hamara tool browser me hi instant matching karta hai.
Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 24 October 2026. Sources: CBIC CGST Act Section 39, GSTN GSTR-3B User Manual.