GSTR-3B explained: the return through which you pay GST

Who files and when

Every normal taxpayer files GSTR-3B under Section 39 of the CGST Act and Rule 61, including a nil return when there is no activity. QRMP taxpayers in Maharashtra and other states in the first category file by the 22nd of the month after the quarter; the others by the 24th. Composition taxpayers, ISDs, non-residents and TDS or TCS registrants have their own returns instead.

The main tables

• Table 3.1 and 3.1.1: outward supplies, reverse charge inward supplies and supplies through e-commerce operators
• Table 3.2: inter-state supplies to unregistered persons, composition taxpayers and UIN holders
• Table 4: ITC available, reversals and net ITC, auto-populated from GSTR-2B
• Table 5: exempt, nil-rated and non-GST inward supplies
• Table 5.1: interest and late fee
• Table 6: payment of tax from the credit and cash ledgers

Locked liability and auto-population

Output liability auto-populated from GSTR-1, GSTR-1A and IFF is locked in GSTR-3B. If the figure is wrong, you correct it by filing GSTR-1A before GSTR-3B, or through a later GSTR-1. If GSTR-1 liability exceeds GSTR-3B liability beyond the set limit, a DRC-01B intimation follows. ITC claimed above GSTR-2B triggers DRC-01C.

Payment, interest and late fee

Tax is paid by debiting the electronic credit ledger and cash ledger in the order the law requires: IGST credit is used first, and CGST credit cannot pay SGST or the reverse. Interest under Section 50 runs on the tax paid late in cash, and a late fee applies per day of delay under Section 47, subject to notified caps. Wrongly availed and utilised ITC also attracts interest.

Since there is no revision, a missed sale or excess credit is corrected in the next GSTR-3B with interest, or paid through DRC-03. Returns older than three years from the due date cannot be filed on the portal.

Common mistakes

Claiming ITC on invoices not in GSTR-2B, forgetting reverse charge on services such as legal or goods transport, and not reversing blocked credit are the usual triggers for notices. Continuous non-filing can lead to a GSTR-3A notice, suspension and cancellation of registration. A professional can prepare GSTR-3B from reconciled books and deal with intimations that follow.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.