GSTR-3B is one of the most important GST returns in India. Every registered taxpayer must file this return monthly to declare summary details of outward supplies, inward supplies, and GST liability.
Filing GSTR-3B accurately and on time is crucial to avoid penalties and ensure smooth GST compliance.
This guide explains the step-by-step process to file GSTR-3B online, due dates for 2025, key rules, and penalties for late filing.
What is GSTR-3B?
GSTR-3B is a self-declared summary return filed by registered GST taxpayers.
It includes:
- Outward supplies (sales) and inward supplies (purchases).
- Input Tax Credit (ITC) claimed.
- Net GST payable.
Relevant GST Law Sections:
- Section 37, CGST Act 2017 – Furnishing details of outward supplies.
- Section 39, CGST Act 2017 – Furnishing returns.
- Rule 61, CGST Rules – Filing and due dates for GSTR-3B.
Who Needs to File GSTR-3B?
- Regular taxpayers
- Casual taxable persons
- E-commerce operators
- Composition scheme taxpayers (filing quarterly returns must also pay monthly tax through GSTR-3B)
Exemption:
Taxpayers with GST registration cancelled or inactive are not required to file GSTR-3B.
Due Dates for GSTR-3B (2025)
| Taxpayer Type | Due Date |
|---|---|
| Monthly filer (Turnover > ₹5 crore) | 20th of next month |
| QRMP scheme filer (Quarterly Return Monthly Payment) | 22nd or 24th of next month depending on the state |
Example:
For supplies made in January 2025:
- GSTR-3B must be filed by 20th February 2025.
Documents Required to File GSTR-3B
- GSTIN (GST Identification Number)
- Sales invoices for the month
- Purchase invoices and expense records
- Debit and credit notes
- Bank statements for reconciliation
- Login credentials for the GST portal
Step-by-Step Guide to File GSTR-3B Online
Step 1: Log in to GST Portal
- Go to www.gst.gov.in.
- Enter GSTIN, username, and password.
Step 2: Navigate to Returns Dashboard
- Select Services > Returns > Returns Dashboard.
- Choose the financial year and month for which you are filing.
Step 3: Select GSTR-3B
- Click on Prepare Online under GSTR-3B.
Step 4: Enter Outward Supplies (Sales)
- Go to Table 3.1 and enter details of:
- Outward taxable supplies.
- Zero-rated supplies (exports).
- Exempt and NIL-rated supplies.
Step 5: Enter Inward Supplies Liable to Reverse Charge
- Fill in details of purchases where GST is payable under Reverse Charge Mechanism (RCM).
Step 6: Input Tax Credit (ITC)
- In Table 4, enter ITC available for:
- Purchases.
- Services.
- Capital goods.
Step 7: Calculate GST Liability
- The system auto-populates tax liability based on entered data.
- Verify and make corrections if needed.
Step 8: Make Payment
- If there is tax payable, create a GST PMT-06 challan and pay using:
- Net Banking,
- UPI,
- NEFT/RTGS.
Step 9: Submit and File Return
- Preview the return to ensure accuracy.
- Submit using Digital Signature Certificate (DSC) or EVC (OTP-based authentication).
- Download the acknowledgment for your records.
Example: GSTR-3B Calculation
Scenario:
- Sales (domestic): ₹5,00,000
- GST @ 18% = ₹90,000
- Purchases with GST paid: ₹2,00,000
- ITC available @ 18% = ₹36,000
Net GST payable = Output GST – ITC = 90,000 – 36,000 = ₹54,000
Payment:
- Pay ₹54,000 through GST portal using GST PMT-06 before filing.
Late Fees and Penalties
- Late Fee:
- ₹50 per day of delay (₹25 CGST + ₹25 SGST).
- ₹20 per day for NIL returns.
- Interest:
- 18% per annum on delayed tax payment.
Example:
If tax payable is ₹54,000 and there is a 10-day delay:
- Interest = ₹54,000 × 18% × 10/365 = ₹266
Tips for Accurate Filing
- Reconcile sales and purchase data before filing.
- Verify GSTIN of vendors for ITC eligibility.
- Pay taxes at least two days before the due date to avoid last-minute issues.
- Keep copies of all challans and acknowledgments.
Conclusion
GSTR-3B filing is a monthly compliance requirement for all GST-registered businesses.
Accurate reporting and timely payments help avoid penalties and maintain GST compliance.
By following the step-by-step process, you can file your return smoothly and stay compliant throughout the year.
Call to Action
Stay ahead of deadlines by preparing invoices and tax records early each month.
Use accounting software or consult a GST expert for accuracy.
Disclaimer
This article is authored by Anshul Goyal, Chartered Accountant (ICAI India).
It is for educational purposes only and should not be treated as professional legal or tax advice.
FAQs on GSTR-3B Filing (2025)
Q1. Who must file GSTR-3B?
All registered GST taxpayers, including regular and QRMP scheme filers.
Q2. What is the due date for GSTR-3B?
The 20th of the next month, or 22nd/24th for QRMP scheme taxpayers.
Q3. Can I revise a GSTR-3B return?
No, revisions are not allowed. Corrections must be made in subsequent returns.
Q4. What happens if I miss the due date?
You must pay late fees and interest as per GST rules.
Q5. Is ITC automatically applied in GSTR-3B?
No, you must manually enter eligible ITC and reconcile with GSTR-2B.