Glossary · also called GSTR 3B, GSTR3B, Summary return
What is GSTR-3B? Monthly GST Summary Return Explained
GSTR-3B: GSTR-3B is the summary GST return through which a registered business declares its total outward supplies and tax liability, claims eligible input tax credit and pays the net GST due for the period. Monthly filers file it by the 20th of the following month; quarterly QRMP filers by the 22nd or 24th, depending on their state.
Definition
Where GSTR-1 reports sales invoice by invoice, GSTR-3B is a summary: total outward supplies and tax by type, input tax credit (ITC) claimed, and the tax paid in cash after using credit. It is the return through which GST is actually paid.
Input tax credit should be claimed in line with what your suppliers have reported, as shown in your GSTR-2B statement, and only for goods and services actually received and used in business.
How it works
Due dates, for general guidance:
| Filer type | Due date |
|---|---|
| Monthly | 20th of the following month |
| Quarterly (QRMP) | 22nd or 24th of the month after the quarter, depending on state; tax for the first two months paid by challan by the 25th |
A simplified example, with illustrative numbers only, for a monthly filer:
| CGST (₹) | SGST (₹) | IGST (₹) | |
|---|---|---|---|
| Output tax on sales | 2,10,000 | 2,10,000 | 1,50,000 |
| Eligible ITC | 1,40,000 | 1,40,000 | 1,90,000 |
Credit is set off in the order the law prescribes — IGST credit is used first, against IGST and then CGST or SGST — before the balance is paid in cash. Here, ₹1,50,000 of IGST credit clears the IGST liability, the remaining ₹40,000 is applied to CGST and SGST, and CGST and SGST credit cover ₹2,80,000 more. The result would be cash payable of ₹1,00,000 across CGST and SGST. Late payment attracts interest, and late filing attracts a late fee.
This is general information; the set-off rules and dates should be confirmed with your tax advisor.
Common mistakes
- Output tax in GSTR-3B lower than in GSTR-1.
- Claiming ITC not in GSTR-2B, or on invoices for goods never received — a three-way match on purchases helps prevent this.
- Treating TDS credit as ITC. GST TDS deducted by a government customer is credited to the cash ledger, not the credit ledger.
- Filing late and paying interest unnecessarily.
In Zaptiz
The GST agent in Zaptiz Electrical computes and checks GSTR-3B figures alongside GSTR-1, with a health score and a filing calendar. In Zaptiz Construction, the GST & TDS agent runs monthly output GST and TDS checks. Neither files a return; filing stays with you or your advisor.