Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.
Form GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, (if applicable), in the given period will be displayed.
For monthly filers, due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains .
For quarterly filers, due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.
However, due date for filing of Form GSTR-3B can be extended by Government through notification.
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.
The Form GSTR-3B is auto-populated on the basis of values declared by respective supplier’s in their Form GSTR-1 and the system generated Form GSTR-2B. The table-wise details of auto-population are as follows:
| GSTR-3B table | GSTR-2B table | GSTR-1 table | Reference |
| 3.1(a) | NA | 4A, 4B, 4C, 5A, 5B, 6 C, 7A_1, 7B_1, 9A, 9B, 9C, 10 A, 10 B, 11_ I _A1, 11_ I _A2, 11_ I _B1, 11_I_B2, 11_II | This is auto-populated from FORM GSTR-1. Positive values shall be reported in respective tables. Negative values, if any, shall not be considered in the table and system will provide the value as zero. Negative values may arise in these tables due to credit notes and downward amendment of outward supplies. |
| 6A, 6B, 9A, 9B, 9C | |||
| 3.1(b) | 8 (Columns 2 and 3) | ||
| 3.1(c) | |||
| 3.1(e) | 8 (Column 4) | ||
| 3.2 Details of Outward supplies | 5A, 7B_1, 9A, 9B, 9C, 10B, 11_ I _A2, 11_I_B2, 11_II | ||
| 3.1(d) Inward supplies liable to reverse charge | 3 Part A Section III 4 Part A Section III | NA | This is auto-populated from FORM GSTR-2B. Positive values shall be reported in respective table. Positive values get auto populated. However, if GSTR-2B value is in Negative, then system auto-populates zero in GSTR-3B. |
| 4A ( 1) | Table 3 Part A Section IV | NA | System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be). |
| 4A (3) ITC Available – Inward supplies liable to reverse charge (other than 1 & 2 above) |
(a) Table 3 Part A Section III
4A(3) = (a) – (b) – (c) |
NA |
System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices, Debit notes and Credit notes on net basis. |
| 4A (4) ITC Available – Inward Supplies from ISD |
(a) Table 3 Part A Section II
4A(4) = (a) – (b) – (c) |
NA |
System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices and Credit notes on net basis. |
| 4A (5) ITC Available – All other ITC - Supplies from registered persons other than reverse charge |
(a) Table 3 Part A Section I
4A(5) = (a) – (b) – (c) |
NA |
System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices, Debit notes and Credit notes on net basis. |
| 4D ( 2) Ineligible ITC under section 16(4) & ITC restricted due to PoS rules |
(a) Table 4 Part A Section I, (b) Table 4 Part A Section II (c) Table 4 Part A Section III |
NA | This is auto-populated from FORM GSTR-2B. This covers the following: Invoices and Debit Notes (including amendment) on which ITC is not available (Due to Section 16(4) Rule and POS is in supplier’s state) will be auto-populated in table 4D(2) of GSTR-3B. |
Note: In case GSTR-2B table has negative value, then accordingly ITC tables 4A(1), 4A(3), 4A(4) and 4A(5) and 4D(2) shall be auto populated with negative values.
Yes, as of now, the auto-populated values in GSTR-3B are kept editable. However, the tile with the edited field will be highlighted in RED, and a warning message will be displayed in case the values are edited in the following manner:
-Table 3.1 (a,b,c,d,e ), 4B & 3.2 – if edited downwards
-Table 4A – if edited upwards
The System will provide both auto-populated values and edited values on hovering the mouse over the box.
Yes, the system-generated summary with the details of values auto-populated from Form GSTR-1 and GSTR-2B, along with a detailed breakup, is made available in PDF format. You can download this system generated summary of GSTR-3B in pdf format by clicking the System Generated GSTR-3B button available at the bottom of the GSTR-3B page.
Form GSTR-3B can be filed as nil return when there are no transactions as well as liability to be reported and paid in that return for that particular tax period. Nil return can be filed by you if you have not made any outward supply and have not received any Goods/Services and do not have any tax liability.
For example, if your answer any of below questions is in affirmative, your return will not be a nil return.
1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge during this tax period?
2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?
3. Do you have any claim/reversal of Input tax credit (ITC) on purchase of goods or receipt of services?
4. Have you received any nil rated, exempt or non-GST supplies during this tax period?
5. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?
6. Do you have any tax liability due to Form GST TRAN-1?
7. Any other liability which is liable to be paid by you while filing your return?
You can file nil Form GSTR-3B by navigating to Services > Returns > Returns Dashboard. Select the Financial Year and Returns Filing Period and click the GSTR3B tile.
Select Yes for option A 'Do you want to file Nil return?'. You can file nil Form GSTR-3B by affixing the applicable signature.
Nil Form GSTR-3B can be filed via SMS too. Click here to know more.
No, Nil Form GSTR-3B cannot be filed if you have system calculated interest present for the current return period and the Nil filing option would be disabled.
System generated Form GSTR-3B will be generated and will be available on their GSTR-3B dashboard page on the basis of Form GSTR-1 or Form GSTR-2B (monthly or quarterly frequency), after Form GSTR-1 has been filed by taxpayer and/or Form GSTR-2B has been generated.
Note: Values that are auto-drafted in the system generated GSTR-3B from Forms GSTR-1 and GSTR-2B and previous period GSTR-3B should are not final and are editable by the taxpayer.
System Generated GSTR-3B has been provided to taxpayers for:
Assistance in filing Form GSTR-3B.
Minimizing errors and mismatch in return filing.
Improving overall compliance.
Assistance in long-term reconciliation of Forms GSTR-1 and GSTR-2B with Form GSTR-3B.
Following details in tables 3.1 and 3.2 of Form GSTR-3B are generated by GST Portal, based on Form GSTR-1 filed by the respective taxpayer:
|
Table in Form GSTR-3B |
Table in Form GSTR-1 |
|
|
Table Number |
Table Description |
|
|
Table 3.1 (a) of GSTR-3B |
4A |
Taxable outward supplies made to registered persons (other than zero rated supplies) |
|
4B |
Outward supplies made to registered persons attracting tax on reverse charge |
|
|
4C |
Taxable outward supplies made through e-commerce operator attracting TCS |
|
|
5A |
Taxable outward inter-state supplies made to un-registered persons (where invoice value is more than Rs. 2.5 lakhs) |
|
|
5B |
Taxable outward inter-state supplies made through e-commerce operator attracting TCS (where invoice value is more than Rs. 2.5 lakhs) |
|
|
6C |
Deemed exports |
|
|
7A_1 |
Taxable outward intra-state supplies made to un-registered persons |
|
|
7B_1 |
Taxable outward inter-state supplies made to un-registered persons (where invoice value is upto Rs. 2.5 lakhs) |
|
|
9A |
Amendments made to invoices declared in previous tax periods in Tables-4 and 5 |
|
|
9B |
Credit/Debit Notes pertaining to invoices declared in Tables-4 and 5 |
|
|
9C |
Amendments to Credit/Debit Notes pertaining to invoices declared in Tables-4 and 5 |
|
|
10A |
Amendment to taxable outward intra-state supplies made to un-registered persons declared in Table-7 in previous tax periods |
|
|
10B |
Amendment to taxable outward inter-state supplies made to un-registered persons declared in Table-7 in previous tax periods |
|
|
11_I_A1 |
Advance amount received in the tax period - Intra-state |
|
|
11_I_A2 |
Advance amount received in the tax period - Inter-state |
|
|
11_I_B1 |
Advance amount received in earlier tax period and adjusted against supplies being shown in this tax period - Intra-state |
|
|
11_I_B2 |
Advance amount received in earlier tax period and adjusted against supplies being shown in this tax period - Inter-state |
|
|
11_II |
Amendments to information regarding advances in previous tax periods |
|
|
Table 3.1 (b) of GSTR-3B |
6A |
Exports |
|
6B |
Supplies made to SEZ unit or SEZ developer |
|
|
9A |
Amendments made to invoices declared in previous tax periods in Table-6A, 6B |
|
|
9B |
Credit/Debit Notes pertaining to invoices declared in Table-6A,6B |
|
|
9C |
Amendments to Credit/Debit Notes pertaining to invoices declared in Tables-6A and 6B |
|
|
Table 3.1 (c) of GSTR-3B |
8 |
Nil rated and exempted supplies (columns 2 and 3) |
|
Table 3.1 (e) of GSTR-3B |
8 |
Non-GST outward supplies (column 4) |
|
Table 3.2 (Supplies made to Unregistered persons) |
5A |
Taxable outward inter-state supplies made to un-registered persons (where invoice value is more than Rs. 2.5 lakhs) |
|
7B_1 |
Taxable outward inter-state supplies made to un-registered persons (where invoice value is upto Rs. 2.5 lakhs) |
|
|
9A |
Amendments made to invoices declared in previous tax periods in Table-5A |
|
|
9B |
Credit/Debit Notes pertaining to invoices declared in Table-5A |
|
|
9C |
Amendments to Credit/Debit Notes pertaining to Credit/Debit notes declared in Table-9B |
|
|
10B |
Amendment to taxable outward inter-state supplies made to un-registered persons declared in Table-7 in previous tax periods |
|
|
11_I_A2 |
Advance amount received in the tax period - Inter-state |
|
|
11_I_B2 |
Advance amount received in earlier tax period and adjusted against supplies being shown in this tax period - Inter-state |
|
|
11_II |
Amendments to information regarding advances in previous tax periods and amendments to information regarding adjustment against supplies |
|
|
Note: All inter-state advances declared in Table 11 of Form GSTR-1 are being reflected here, irrespective of the fact whether these are received from registered or unregistered person. |
||
|
Table 3.2 (Supplies made to Composition taxable persons) |
4A |
Taxable outward supplies made to registered persons |
|
4C |
Taxable outward supplies made to registered persons through E Commerce Operator attracting TCS |
|
|
9A |
Amendments made to invoices declared in previous tax periods in Table-4A, 4C |
|
|
9B |
Credit/Debit Notes pertaining to invoices declared in Table-4A,4C |
|
|
9C |
Amendments to Credit/Debit Notes pertaining to invoices declared in Table-9B |
|
|
Table 3.2 (Supplies made to UIN holders) |
4A |
Taxable outward supplies made to registered persons |
|
4C |
Taxable outward supplies made to registered persons through E Commerce Operator attracting TCS |
|
|
9A |
Amendments made to invoices declared in previous tax periods in Table-4A, 4C |
|
|
9B |
Credit/Debit Notes pertaining to invoices declared in Table-4A,4C |
|
|
9C |
Amendments to Credit/Debit Notes pertaining to invoices declared in Table-9B |
|
Table 3.1 (a), (b), (c), (e) Details of Outward supplies and 3.2 Inter-State supplies made to unregistered persons, composition taxable persons and UIN holders are auto-drafted in Form GSTR-3B from Form GSTR-1.
The following tables are auto-drafted in Form GSTR-3B from Form GSTR-2B:
• Table 3.1(d) Inward supplies liable to reverse charge (relating to liability) and
• Table 4(A)(1) Import of Goods,
• Table 4(A)(3) Inward supplies liable to reverse charge (relating to eligible ITC),
• Table 4(A)(4) Inward supplies from ISD
• Table 4(A)(5) All other ITC and
• 4(B) (2) Others
Interest values in Table 5.1 will be auto populated on the basis of breakup of tax liabilities provided in previous return period.
No. The liability details will not get auto-populated in table 3.1 (a,b,c,e) and table 3.2, if you have some saved data in Form GSTR-3B. The system generated PDF will have the complete data. On mouse hover of each cell, the system computed value and value entered by taxpayer will be displayed. Taxpayer can may take reference from the values present in system generated PDF with the details provided and file Form GSTR-3B.
No. The ITC details will not get auto-populated in table 3.1 (d), if you have some saved data in Form GSTR-3B. The system generated PDF will have the complete data. On hovering mouse over each cell, the system computed value and value entered by taxpayer will be displayed. Taxpayer can may take reference from the values present in system generated PDF with the details provided and file Form GSTR-3B.
Yes, currently, the auto-populated values in GSTR-3B are editable. However, the tile with the edited field will be highlighted in RED and a warning message will be displayed in case the values are edited in the following manner:
• Table 3.1 (a, b, c, d, e ) & 3.2 and 4B – if edited downwards
• Table 4A – if edited upwards
The System will display both, auto-populated value and edited value upon hovering the mouse over the box .
You can download system generated GSTR-3B in PDF format on clicking of SYSTEM GENERATED GSTR-3B button.
In case you have not filed your monthly GSTR-1 for the selected month or the GSTR-2B for the selected month is generated, then the system generated GSTR-3B button will be disabled.
The system generated Form GSTR-3B is partially available as you have not filed your Form GSTR-1. Form GSTR-1 is a statement of your Inward supplies and it is always advised to file Form GSTR-1 before proceeding to file Form GSTR-3B.
In Form GSTR-3B the auto-population will be partially available in table 3.1 (a, b, c, e) and table 3.2. Table 3.2 (d) and table 4 will be auto-drafted once the Form GSTR-2B is generated.
In case you have made any upward/ downward variance to the auto-drafted details from Forms GSTR-1 & GSTR-2B in Form GSTR-3B, then the field(s) edited will be highlighted in red color and warning message is displayed. However, you can still proceed to make payment and continue to file Form GSTR-3B.
In cases where in the Form GSTR-1 is not filed and Form GSTR-2B for is not generated for the current month, but there is some interest liability due to filing of Form GSTR-3B of previous return period, the system generated PDF will have only interest values. For GSTR-1, which is not filed and for GSTR-2B, which is not generated, no values will be displayed.
Interest will be computed by the system in accordance with the first proviso to Section-50 of the CGST Act, 2017, as amended. Consequently, interest for the liability pertaining to the present period will be levied only on the portion of the liability which is discharged by debiting the electronic cash ledger (Net liability), and on the entire liability if the liability pertains to previous period(s) (Gross liability).
No, all the details in Form GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of Form GSTR-3B (refer to the Rules as available on the GST Council or CBIC website, applicable for Form GSTR-3B Form).
No, all the details in Form GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of Form GSTR-3B.
The tax liabilities declared in row (i) in table 3.1.1 are reflected under ‘Other than reverse charge’. These liabilities, however, must be paid in cash only.
The table 3.1.1 Supplies notified under section 9(5) of the CGST Act, 2017 has been made available from July Return period. For taxpayers who have opted for QRMP scheme, it is made available from Jul-Sep return period.
No, to ensure that the furnished data is saved in a partially complete Form GSTR-3B, a tax payer is required to click on Save Form GSTR-3B before closing the form.
You cannot select the return period prior to the effective date of registration. In such case, effective date of registration is 25th September 2018. You must declare all your liabilities and other details (w.e.f. 23rd August 2018) in the first return to be filed by you (i.e. in the return of the month of September, 2018).
You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
You can enter details of outward exempt/ nil rated/ non-GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non-GST outward supplies.
This issue has occurred because you have tried to make payment, without saving the details added in Form Form GSTR-3B. You must always save the form, before proceeding towards making payment.
If any tax liability pertains to previous tax period(s), then the same has to be provided by the taxpayer for correct computation of the interest liability by the system. You can click on TAX LIABILIY BREAKUP, AS APPLICABLE button to provide tax-period wise breakup of liability while filing GSTR 3B.
The purpose of RE-COMPUTE INTEREST button is to allow the system to recompute interest in case you feel there is any discrepancy in the system computed interest. On click of the RE-COMPUTE INTEREST button, the system will re-compute the interest based on the latest parameters and update the system generated GSTR-3B PDF.
There is no limit on the number of times the RE-COMPUTE INTEREST button can be clicked, and a taxpayer can click the RE-COMPUTE INTEREST button as many times as he/she wants to re-compute interest.
Form GSTR-3B once filed cannot be revised. Adjustment, if any, may be done while filing Form GSTR-3B for subsequent period.
After adding details in various section of the Form GSTR-3B, scroll down the page and click the PREVIEW DRAFT Form GSTR-3B button to preview before making payments.
The summary of Form GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the MAKE PAYMENT/POST CREDIT TO LEDGER button.
No, you cannot reset Form GSTR-3B.
To change your return filing preference, you can click the Change link that gets displayed on the Returns calendar on the landing page after you login to the GST portal.
You can also navigate to Services > Returns > Opt-in for Quarterly Return option.
In case your registration gets cancelled in any of the months of a quarter, you will be required to file Form GSTR-3B in the same month.
For example:
• If your registration gets cancelled or suspended during the month of October, you will be required to file Form GSTR-3B for October in November itself, which you would have otherwise filed in the month of January.
• If your registration gets cancelled or suspended during the month of November, you will be required to file Form GSTR-3B in for October & November in December itself, which you would have otherwise filed in the month of January.
• If your registration gets cancelled or suspended during the month of December, then with no change you will be required to file Form GSTR-3B for October to December in January itself, which you would have filed otherwise also.
The table below explains the various scenarios in case details are saved/submitted/filed in Form GSTR-3B and application for cancellation of registration has been restored.
Scenario 1: Restoration of cancellation after details have been saved in last Form GSTR-3B (but not submitted/filed)
| Month in which details are saved in Form GSTR-3B (but not submitted/filed) | Restoration date | Form to be filed which is displayed on GST Portal |
| Month 1 | 2nd of Month 1 to 1st of Month 2 |
The GST portal will not display last Form GSTR-3B for Month 1 with the saved details. Month 1 will be treated as not applicable period. Form GSTR-3B (Quarterly) for M3 will continue, as usual. |
| Month 2 | 2nd of Month 2 to 1st of Month 3 |
The GST portal will not display last Form GSTR-3B for Month 2 with the saved details. Month 2 will be treated as not applicable period. Form GSTR-3B (Quarterly) for M3 will continue, as usual. |
Scenario 2: Restoration of cancellation after details submitted (Offset done) in last Form GSTR-3B (but not filed)
| Month in which details are submitted in Form GSTR-3B (but not filed) | Restoration date | Form to be filed which is displayed on GST Portal |
| Month 1 | 2nd of Month 1 to 1st of Month 2 |
The GST portal will display last Form GSTR-3B for Month 1 for mandatory filing. There will be no Form GSTR-3B for Month 2 and Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
| Month 2 | 2nd of Month 2 to 1st of Month 3 |
The GST portal will display last Form GSTR-3B for Month 2 for mandatory filing. Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
Scenario 3: Restoration of cancellation after details filed in last Form GSTR-3B
| Month in which details are filed in Form GSTR-3B | Restoration date | Form to be filed which is displayed on GST Portal |
| Month 1 | 2nd of Month 1 to 1st of Month 2 |
Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
| Month 2 | 2nd of Month 2 to 1st of Month 3 | Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |