GSTR-3B is a tax summary return that every GST registered taxpayer has to file regularly. This return is filed every month/quarterly. In this, ITC (input tax credit) is claimed, tax liability, GST is paid on how much purchase, GST is collected on how much sales, and how much tax is being paid to the government is filed in GSTR-3B. Tax payment to the government is also made in GSTR-3B.
The advanced features in GSTR-3B are:
Sales and ITC Reconciliation Automation: This automation in the filing of GSTR-3B helps in matching the sales data and ITC with GSTR-2B/3B.
Claiming maximum ITC: All GST registered businesses should claim the eligible ITC as per Section 16 & Rule 36.
Table-4 Reporting – The ITC details have to be reported in Table-4 of GSTR-3B.
ITC offset: ITC is used in GSTR-3B and the output tax liability is offset.
Vendor Communication and Filing: If the vendor does not report in the invoice while returning, then there is a difference in reconciliation. That is why communication should be solved.
GSTR-3B is a monthly or quarterly GST return in which the GST-registered taxpayer gives the details of his sales and purchase tax summary, ITC claim and tax liability summary to the government. And whatever tax is being made on calculating, he pays to the government.
20th August 2025
Due to the problems in many parts of Maharashtra due to rains, the government has extended the GSTR-3B due date for July 2025 from 20th August to 27th August 2025.
This relief has been given to taxpayers in Mumbai (City), Mumbai (Sub-Urban), Thane, Raigad and Palghar.
For this, CGST Notification 12/2025 was issued on 20th August 2025.
7th June 2025
It has been implemented through GSTN advisory that taxpayers will no longer be able to file their GSTR-3B after 3 years. Meaning, filing returns after 3 years of the due date will not be allowed. This rule will be applicable on the GST portal from the July 2025 tax period.
Through another advisory, the government has hard-locked the auto-populated liability in GSTR-3B, which will be applicable from the July 2025 tax period (August 2025 filing).
Every person who has filed a GST number. It is mandatory to file GSTR-3B if it has been taken or GST has been registered.
But there are some which are GST registered but it is not necessary to file GSTR3B, which is given as follows:
Taxpayers who are covered under the composition scheme are not required to file GSTR-3B.
Input Service Distributors (ISDs): They distribute ITC themselves, they are also not required to file GSTR-3B.
Non-resident suppliers of OIDAR service: Non-resident suppliers who provide OIDAR service also do not have to do it.
Non-Resident Taxable Persons: Persons who make temporary supplies in India also do not have to. GSTR-5 form has been given for them.
The due date for GSTR-3B is the 20th of the following month. Which is filed every month.
But after the quarterly filing quarter, GSTR-3B returns are filed on the 22nd or 24th of the next month. It depends on the state or UT from where he is operating the business.
GSTR-3B Due Date and Turnover Limit:
Under the turnover limit of GSTR-3B, if the annual turnover exceeds 5 crores, then monthly filing is mandatory.
If the annual turnover is 5 crores or less, then quarterly filing is available. According to the QRMP scheme, the due date for filing is 22nd or 24th. This is the two dates of the quarter because it depends on the state and UT.
If you are late while filing GSTR-3B and if you file it after the due date, then there is a delay and penalties.
The fees that are charged are something like this:
Rs 50 per day is the tax filing for normal return filing. In which 25 rupees per day CGST and 25 rupees per day SGST is added.
The late fee for filing NIL return is Rs 20 per day, which includes Rs 10 per day CGST and Rs 10 per day SGST.
If the GST tax is due to the government or before the due date, then 18% interest is also added on the outstanding tax amount. Which the government has to pay.
GSTR-2A (real-time update of ITC) and GSTR-2B (ITC statement of the month) are required to reconcile GSTR-3B with GSTR-3B because:
Notices not received in GSTR-3B due to excess input tax credit claim.
This shows that while claiming ITC, no one should miss to claim genuine ITC.
Inform the supplier that if they have not filed the invoice in GSTR-1, then upload it.
GST compliance will remain and GST compliance will improve.
GSTR-3B vs GSTR-1: compare
It is important to reconsider with GSTR-1 and GSTR-3B while filing because:
Due to short payment of tax, interest and penalties are not levied and penalties can be avoided.
If it is found that any invoice has not been missed or there is no duplicate.
The recipient should also be allowed so that you can claim accurate input tax on the basis of GSTR-2A & GSTR-2B.
Be GST compliant and GST compliance rating should also improve.
Step by Step GSTR-3B Filing Process
You can easily do GSTR-3B by using the step by step process to file GSTR3B. So that errors and notices are avoided. The process is explained in detail below:
To log in to the www.gst.gov.in portal, onehas to enter the username and password of the GST registered person.
From the dashboard, select Services → Returns → Returns Dashboard. And in this, you have to choose the financial year and month/quarter.
All the details should be invoice wise, and the total taxable value and tax breakup should be correct.
In Table 4, all the eligible ITC entries, ineligible ITC and reversal details have to be entered for the file. The ITC claim limit under Rule 36(4) should be kept in mind.
Avialabe ITC has to be offset from the output tax liability in Table 5 for filing.
If ITC is high then the balance carries forward.
Save all the data you have filed and check the preview, all the figures should be there.
Error warning is not coming, if it comes, then rectify it.
As soon as the submit button is pressed after checking the filing data, the filing is completed through DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) which is OTP.
Conclusion
It is mandatory for every GST registered taxpayer to file GSTR-3B. We submit this return file on monthly or quarterly basis. Accurate filing should lead to a correct tax liability report, claim input tax credit, increase compliance rating and avoid penalties. That is why GSTR-3B returns should be filed regularly.
