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What is GSTR-3B?

Last updated: 27 June 2026

GSTR-3B is the monthly (or quarterly) GST summary return in which a registered business declares its net outward tax liability, eligible Input Tax Credit (ITC), and pays the balance tax due for the period.

Unlike GSTR-1, which only reports invoice data, GSTR-3B actually triggers GST payment. Every regular GST-registered taxpayer must file it — it is the single most critical return for cash-flow and compliance purposes.

When is GSTR-3B due?

Monthly filers (turnover above ₹5 crore) must file by the 20th of the following month. Quarterly filers under the QRMP scheme file by the 22nd or 24th of the month after the quarter (date varies by state category). In QRMP, tax for months 1 and 2 of the quarter is deposited monthly via Form PMT-06 by the 25th.

Key 2026 change: liability hard-lock

From the July 2025 tax period, Table 3 of GSTR-3B — the outward-supply liability section — is auto-populated from GSTR-1 and is non-editable. You must correct errors in GSTR-1 or GSTR-1A before GSTR-3B is filed; post-filing corrections carry to the next period.

What does GSTR-3B contain?

  • Table 3: Outward supply liability (now auto-filled and locked)
  • Table 4: ITC claimed (auto-populated from GSTR-2B under IMS)
  • Table 5: Exempt / nil-rated / non-GST supplies
  • Table 6: Payment of tax (cash + credit ledger)

Fact box. Late filing of GSTR-3B attracts ₹50/day (non-nil return) or ₹20/day (nil return), plus 18% p.a. interest on the outstanding tax — and the late fee itself must be paid in cash, not from the credit ledger.

Frequently asked questions

Can I pay GST without filing GSTR-3B? No. The GSTR-3B return is the mechanism by which GST is paid. Tax can be deposited to the electronic cash ledger at any time, but the liability is discharged only on filing GSTR-3B.

Is GSTR-3B the same as GSTR-1? No. GSTR-1 is a declaration of outward invoices (no tax payment). GSTR-3B is the summary return where tax is actually paid.

Sources: GSTN — gstn.org.in; CBIC — cbic.gov.in

General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.

Related: GSTR-1 · GSTR-2B · Input Tax Credit (ITC)