GSTR-3B: Monthly Summary Return & Tax Payment Guide (2026)

What is GSTR-3B?

GSTR-3B is a self-declared summary return capturing:

• Outward supplies (taxable, exempt, exports)
• Inward supplies subject to reverse charge
• Input tax credit availed and reversed
• Tax payable and paid (CGST, SGST, IGST, Cess)
• Late fee and interest, if any

Unlike GSTR-1 (invoice-level), GSTR-3B is SUMMARY level. It's the form where actual tax payment happens.

Due dates — Staggered by state

To avoid portal overload, due dates are staggered:

• 20th of next month — Taxpayers with turnover > ₹5 crore (PAN-India)
• 22nd of next month — Turnover ≤ ₹5 crore in 15 states/UTs (Maharashtra, Gujarat, Karnataka, Tamil Nadu, etc.)
• 24th of next month — Turnover ≤ ₹5 crore in remaining 22 states/UTs (Delhi, UP, Bihar, etc.)

For QRMP taxpayers: GSTR-3B due 22nd/24th of month after quarter end. PMT-06 tax payment due 25th of next month in Month 1 and Month 2 of each quarter.

Penalty and interest

Two charges for non-compliance:

Late fee (Section 47):

• ₹50/day for regular returns (capped at ₹5,000)
• ₹20/day for NIL returns (capped at ₹500)

Interest on tax dues (Section 50):

• 18% p.a. on net tax liability (paid through cash ledger)
• 24% p.a. for ITC mismatch (reversed ITC)

Interest is calculated from due date to actual payment date. No cap on interest.

ITC reconciliation with GSTR-2B

Since 2022, ITC claimed in GSTR-3B (Table 4) must match GSTR-2B (auto-generated from suppliers' GSTR-1):

• Only ITC reflected in GSTR-2B can be claimed
• Pre-2022 'provisional ITC' for invoices not in 2B is no longer allowed
• If supplier files GSTR-1 late, the ITC appears in next month's 2B — claim then
• If supplier never files, the ITC is lost

This makes vendor selection important — work with GST-compliant suppliers.

Step-by-step filing

1. Login to gst.gov.in
2. Returns Dashboard → Select period
3. Click 'PREPARE ONLINE' on GSTR-3B
4. Fill Table 3.1 (outward supplies), 3.2 (interstate), 4 (ITC), 5 (exempt/nil rated), 6 (payment)
5. System auto-calculates tax payable
6. Pay tax through challan (PMT-06 if cash ledger needs top-up)
7. Click 'SAVE' then 'PROCEED TO FILE'
8. Sign with DSC/EVC and submit
9. ARN generated; download acknowledgment