How to File GSTR-3B — Complete Guide with Screenshots - 2026
GSTR-3B is the monthly summary return where you declare your output tax liability, claim Input Tax Credit, and pay the net GST due. Unlike GSTR-1, GSTR-3B requires actual tax payment — your GSTIN remains compliant only if GSTR-3B is filed with full payment on time.
Step-by-Step Process
1
Login and Select Period
Login to gst.gov.in → Returns → Returns Dashboard. Select the financial year and return period. Click Prepare Online for GSTR-3B.
2
Table 3.1 — Outward Supplies
Enter total outward taxable supplies (excluding zero-rated), zero-rated supplies (exports), nil-rated and exempt supplies, and non-GST outward supplies. This section auto-populates from GSTR-1 from July 2025 (GSTR-3B hard-locking applies to auto-populated fields).
3
Table 4 — ITC Available
Enter eligible ITC from GSTR-2B: ITC on imports, inward supplies, ISD credits, and any reversed ITC from previous periods. From April 2023, GSTR-2B auto-populates Table 4A. Verify against your purchase records before accepting.
4
Table 5 — Exempt/Nil Outward
Enter exempt and nil-rated outward supply amounts for informational purposes. These do not affect tax computation.
5
Table 5.1 — Interest and Late Fee
The system computes interest automatically if you are filing after the due date with tax payable. Late fee is also auto-computed. You can see the breakdown before payment.
6
Pay Tax
Click "Proceed to Pay" to create a tax payment challan. Tax can be paid using net banking, UPI, or NEFT/RTGS. Payment is split automatically into CGST, SGST, and IGST ledgers. After payment, the challan reference (CRN) is linked to your return.
7
File the Return
After payment, click "File GSTR-3B" and authenticate using DSC or EVC. Once filed, you receive an ARN (Acknowledgement Reference Number) — save this as proof of filing.
Pro Tips
Never file GSTR-3B before GSTR-2B is available (usually 14th of the month) — your ITC figures may be incomplete.
If you have excess ITC, do not claim more than what is reflected in GSTR-2B. Excess ITC attracts 24% interest.
GSTR-3B late fee cannot be paid using ITC — it must be paid in cash.
Nil GSTR-3B (no business activity) can be filed via SMS: "NIL 3B GSTIN period" to 14409.
For QRMP filers, pay tax monthly via PMT-06 challan even if quarterly GSTR-3B is filed quarterly.
Penalty for Non-Compliance
⚠️ Late fee: ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹10,000 for regular returns. Nil returns: ₹20/day, capped at ₹500. Interest on unpaid tax: 18% p.a. from due date. Non-filing for 2 consecutive months leads to GSTIN suspension.
Calculate your penalty or interest: Use our free
GST Penalty Calculator to find the exact late fee and interest if you've missed a filing deadline.
Frequently Asked Questions
No. GSTR-3B cannot be revised directly. Errors in tax payment or ITC claim must be corrected in the next period's GSTR-3B. The GST portal does not allow amendment of a filed GSTR-3B.
Monthly filers: 20th of the following month. QRMP quarterly filers: 22nd or 24th of the month following the quarter (depends on the state). Check the GST portal for state-wise staggered due dates.
Yes. When you claim ITC in Table 4, it is set off against your output liability from the electronic credit ledger. The remaining cash liability is paid via the electronic cash ledger.
