What is the due date for GSTR-3B?

GSTR-3B is due on the 20th of the following month for taxpayers with turnover above ₹5 crore and for those in certain states. For QRMP scheme taxpayers (turnover up to ₹5 crore), the due date is the 22nd (Category 1 states) or 24th (Category 2 states) of the following month. For nil filers, the same due dates apply.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is an invoice-level return reporting all outward supplies in detail. GSTR-3B is a summary return where you declare your total tax liability, ITC claimed, and net tax payable — and actually pay the tax. GSTR-1 has no tax payment; GSTR-3B is where payment happens. Discrepancies between GSTR-1 and GSTR-3B are flagged by the GST system and can trigger scrutiny notices.

Can GSTR-3B be revised after filing?

No. GSTR-3B cannot be revised once filed. Errors in GSTR-3B (such as excess ITC claimed or under-reported liability) must be corrected in subsequent months' GSTR-3B. If excess ITC was claimed, it must be reversed with interest at 24% per annum from the date of claim. If tax was under-paid, interest at 18% per annum applies from the due date.

GSTR-3B — Meaning, Rules & Tax Impact | RushTax | RushTax

Structure of GSTR-3B

GSTR-3B has six main tables. Table 3.1 covers outward supplies and inward supplies liable to reverse charge — you declare total taxable value and IGST/CGST/SGST for regular supplies, zero-rated exports, nil-rated and exempt supplies, and inward supplies under RCM. Table 3.2 breaks down inter-state supplies to unregistered persons, composition dealers, and UIN holders. Table 4 is the ITC section — you declare eligible ITC (4A), ITC reversed (4B), and net ITC available (4C). Table 5 covers exempt, nil-rated, and non-GST supplies. Table 6 is the tax payment table where you allocate ITC and cash to settle IGST, CGST, SGST, and cess liabilities.

ITC Claim Rules in GSTR-3B

Since January 1, 2022, ITC in GSTR-3B Table 4A can only be claimed to the extent it appears in GSTR-2B (Rule 36(4) — no provisional ITC). You must reconcile your purchase register against GSTR-2B before filing. ITC on blocked credits under Section 17(5) — such as motor vehicles, food and beverages, club memberships, and construction of immovable property — must not be claimed. ITC reversal is required for invoices unpaid beyond 180 days (Rule 37) and for exempt supplies (Rule 42/43).

Late Fee and Interest

Late filing of GSTR-3B attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for taxpayers with tax liability, and ₹20 per day (₹10 CGST + ₹10 SGST) for nil filers. The maximum late fee is capped at ₹10,000 per return (₹5,000 CGST + ₹5,000 SGST). Interest on unpaid tax is charged at 18% per annum from the due date to the date of payment. Interest on excess ITC claimed is 24% per annum.

GSTR-3B vs GSTR-1 Reconciliation

The GST system automatically compares GSTR-1 (invoice-level outward supply data) with GSTR-3B (summary liability declared). If GSTR-3B liability is lower than GSTR-1 data, the system flags it as a potential short payment. Similarly, ITC claimed in GSTR-3B is compared against GSTR-2B. Significant mismatches trigger ASMT-10 scrutiny notices under Section 61 of the CGST Act. Regular reconciliation before filing prevents these notices.

Structure of GSTR-3B

ITC Claim Rules in GSTR-3B

Late Fee and Interest

GSTR-3B vs GSTR-1 Reconciliation