Regulatory & Tax

GSTR-3B

Monthly self-declared summary of all outward and inward supplies and tax liability — the form you actually pay GST against.

GSTR-3B is the consolidated tax payment return — due by the 20th of the following month (monthly filers) or 22nd/24th depending on state for quarterly. It captures total outward supplies, ITC claimed, RCM payable, late fees, and final tax payment.

Unlike GSTR-1 which is invoice-level, GSTR-3B is summary-level — total CGST/SGST/IGST/Cess, ITC claimed against each, and net cash payment. The portal auto-populates fields from your GSTR-1 and your suppliers' filings (GSTR-2B).

Mismatches between GSTR-1 (claimed turnover) and GSTR-3B (declared turnover) flag the business for audit. Same for ITC claimed in GSTR-3B but not appearing in GSTR-2B.

India context

Most Indian SMBs file 3B in 30 minutes once GSTR-1 is done — the portal does most heavy lifting. Where it gets tricky: RCM on imports (foreign SaaS subscriptions, Google/Meta ads), where you owe GST that doesn't appear in any auto-populated field.

Examples

  • Razorpay invoices ₹1L collected, you owe 18% = ₹18,000 GST in 3B.
  • A SaaS subscription to Notion (international) at ₹5K incurs RCM = ₹900 GST owed by you in 3B.

FAQ

Is GSTR-3B mandatory if I have no transactions?

Yes — even nil returns must be filed. Late fees apply to missed nil returns (₹20/day). Many SMBs forget this.

What if GSTR-1 and GSTR-3B don't match?

The portal flags it; you'll get a notice. Correct in subsequent month's filing. Persistent mismatches trigger audit.

Can I claim ITC in GSTR-3B that's not in GSTR-2B?

Yes, but it's risky — provisional ITC has been progressively tightened since 2022. Best practice: only claim ITC that matches your supplier's filing in 2B.

Related concepts

GSTGSTR-1RCMInput Tax CreditTDS

Doggu handles GSTR-3B compliance for you.

Whether it's auto-filing GST returns, DPDP-compliant consent, RERA-friendly templates, Doggu was built specifically for the Indian SMB regulatory environment. One platform, all the requirements.

Try Doggu free for 14 days

Related glossary entries

GSTIN — Goods and Services Tax Identification Number — a 15-character ID assigned to every GST-registered business in India.GSTR-1 — Monthly (or quarterly) statement of outward supplies — every B2B and B2C invoice your business issued in the period.RCM (Reverse Charge Mechanism) — GST mechanism where the recipient (you) pays GST instead of the supplier — applies to imports and specific notified services.ITC (Input Tax Credit) — Credit you can claim for GST already paid on business purchases — reduces what you owe in GST.TDS — Tax Deducted at Source — mechanism where the payer deducts income tax before paying the recipient, then deposits with the government.Place of Supply (GST) — GST rule that determines which state/UT gets the tax on a transaction — drives whether CGST+SGST or IGST applies.

More in Regulatory & Tax

DPDP ActGSTINGSTR-1RCM (Reverse Charge Mechanism)ITC (Input Tax Credit)RERAFSSAIHSN Code
← All glossary entriesBlogWhatsApp TemplatesFree tools