GSTR-3B
What GSTR-3B means, where you will meet it and what it means for your business.
DefinitionGSTR-3B is the monthly self-assessed summary GST return in which a business declares its total sales, claims input tax credit and pays the net tax, due by the 20th of the following month.
GSTR-3B is where GST is actually paid. It summarises outward supplies, reverse charge liabilities and eligible input tax credit, and the difference is settled from the electronic cash ledger before filing. Monthly filers submit by the 20th; QRMP filers pay tax monthly by the 25th through a challan and file the return quarterly by the 22nd or 24th depending on the state. The input credit you claim should match GSTR-2B, the auto-drafted statement built from your suppliers' GSTR-1 filings. You meet it every month, and it is the return most often filed late. What it means for you: late filing costs ₹50 per day (₹20 for nil returns) with caps, plus 18% interest on tax paid late, and two consecutive unfiled returns block e-way bill generation.