GST · Glossary
GSTR-3B
Monthly summary return where you pay GST liability and claim Input Tax Credit.
GSTR-3B, prescribed under Section 39 of the CGST Act, 2017 read with Rule 61, is the monthly self-declared summary return where you pay your net GST liability (output GST minus eligible input GST) and claim ITC. Monthly filers must submit it by the 20th of the following month. QRMP quarterly filers (turnover < Rs. 5 crore) file 3B at the end of each quarter — by the 22nd or 24th depending on the state category. Even if you have no sales, you must file a nil 3B as long as your GSTIN is active.
The 3B reconciles with GSTR-1 (your outward supplies) and GSTR-2B (your inward supplies). Mismatches between 3B and 2B (e.g., claiming more ITC than 2B shows) automatically trigger portal notices under Section 73 or 74 of the CGST Act.
Worked example
April 2026: Priya invoiced Rs. 5,50,000 + 18% IGST (Rs. 99,000) and bought Rs. 12,000 GST cloud-hosting (Rs. 2,160 ITC eligible in 2B). Her 3B liability is Rs. 96,840 — paid by 20 May 2026 via the e-Cash ledger.
Practitioner tip
Never claim ITC that does not appear in GSTR-2B — Rule 36(4) caps ITC at exactly what is in 2B. Excess claims are auto-flagged and reversed with interest at 18%.
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- GSTR-1 — Monthly or quarterly return of outward supplies (sales) filed by every registered taxpayer.
- GSTR-2B — Auto-drafted, static monthly ITC statement showing which inward supplies you can claim.
- GSTIN — 15-character alphanumeric GST registration number assigned to every GST-registered taxpayer.
Sources
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These definitions are educational. Tax laws change annually — verify with a Chartered Accountant before making GST or income-tax decisions.