A. The Law
Relevant Sections – CGST Act, 2017
-
Section 37 & 38: Furnishing details of outward and inward supplies.
-
Section 39: Furnishing of returns – requires registered taxpayers to file monthly/quarterly returns.
-
Section 47: Late fee for delay in filing returns.
-
Section 50: Interest on delayed payment of tax.
Relevant Rules – CGST Rules, 2017
-
Rule 61: Prescribes Form GSTR-3B as a summary return for payment of self-assessed tax.
-
Rule 68: Notice to defaulters in Form GSTR-3A if return not filed.
Key Notes:
-
GSTR-3B is a summary return to declare outward supplies, inward supplies liable to reverse charge, ITC, and payment of tax.
-
Mandatory for all normal taxpayers and casual taxpayers.
-
Filing is compulsory even if no business activity (Nil return).
B. How Do I – Step-wise Compliance Process
Step 1: Login
-
Visit gst.gov.in.
-
Navigate: Services → Returns → Returns Dashboard.
-
Select Financial Year & Period → Click Search.
Step 2: Select Return Type
-
Monthly filer: File by 20th of next month.
-
Quarterly filer (QRMP scheme): File by 22nd/24th of month following quarter (state-wise).
Step 3: Fill Details in GSTR-3B
-
Table 3.1 – Outward & Reverse Charge Supplies
-
(a) Outward taxable supplies (other than zero-rated, nil, exempt).
-
(b) Outward taxable supplies (zero-rated).
-
(c) Other outward supplies (nil-rated, exempt).
-
(d) Inward supplies liable to reverse charge.
-
(e) Non-GST outward supplies.
-
-
Table 3.1.1 – Supplies under Sec. 9(5)
-
ECO liable u/s 9(5) → Tax payable by operator.
-
Supplier through ECO u/s 9(5).
-
-
Table 3.2 – Inter-State Supplies
-
Supplies to unregistered persons, composition taxpayers, and UIN holders.
-
-
Table 4 – Eligible ITC
-
ITC Available: Imports, RCM, ISD, Others.
-
ITC Reversed: Rules 38, 42, 43, Sec. 17(5), others.
-
Net ITC Available = A – B.
-
Other Details: ITC reclaimed (earlier reversed), ineligible ITC.
-
-
Table 5 – Exempt, Nil & Non-GST Inward Supplies.
-
Table 5.1 – Interest & Late Fee (Previous Tax Period).
-
Auto-computed, editable, recompute option available.
-
-
Table 6.1 – Payment of Tax.
-
Liability adjusted with ITC (credit ledger) and cash (challan).
-
RCM liabilities, ECO liabilities, interest, and late fees payable in cash only.
-
Step 4: Payment of Tax
-
Click Proceed to Payment → System auto-calculates ITC utilization as per rules.
-
Shortfall → Generate challan (Net Banking, OTC, NEFT/RTGS).
-
Offset liability → Post to ledger.
Step 5: Preview & File
-
Preview Draft GSTR-3B (PDF with watermark “Draft”).
-
File with DSC (mandatory for companies/LLPs) or EVC (OTP for others).
-
ARN generated → Status changes to “Filed”.
Step 6: Download & Record
-
Download filed return PDF (watermark “Final”).
-
Cross-check with books of accounts.
C. FAQs (15 Practical Clarifications & Errors)
-
Is filing of GSTR-3B mandatory even for Nil business?
Yes, Nil return must be filed. -
Can GSTR-3B be revised?
No, any adjustment must be made in subsequent period. -
What is Zero Filing?
Filing return with liabilities set to zero/negative, except ITC. -
Can values auto-populated from GSTR-1/2B be edited?
Yes, but system highlights edited fields in red with warning. -
Which liabilities must be paid in cash?
-
RCM liabilities.
-
ECO liabilities u/s 9(5).
-
Interest & late fees.
-
-
What happens if I save data before filing GSTR-1/2B?
Auto-population will not happen for saved sections. -
Can ITC be negative?
Yes, system may auto-populate negative ITC in case of reversals/credit notes. -
What is cut-off date for ITC in GSTR-2B?
11th/13th of next month (based on supplier filing). -
What if I don’t file GSTR-3B?
Notice in Form GSTR-3A u/s 46; assessment u/s 62. -
Is invoice matching done in GSTR-3B?
No, it is summary return; reconciliation must be done manually. -
What if I miss ITC claim?
Claim in subsequent return, subject to Sec. 16(4). -
What if system-computed interest differs?
Use Re-compute Interest button in Table 5.1. -
Can GSTR-3B be reset?
No reset option; corrections in next return. -
What if turnover filing preference changes?
Update through Returns → Opt-in for QRMP. -
What if registration is cancelled mid-quarter?
GSTR-3B must be filed for that month in which cancellation occurs.
D. Fillable Checklist – GSTR-3B Filing
| Particulars | Details / Action | ✔ |
|---|---|---|
| GSTIN | ||
| Filing Period | ||
| Return Type | ☐ Monthly ☐ Quarterly | |
| Outward Supplies Declared? | Yes / No | |
| Reverse Charge Supplies Declared? | Yes / No | |
| ITC Available Entered? | Yes / No | |
| ITC Reversals Entered? | Yes / No | |
| Exempt/Nil/Non-GST Supplies Reported? | Yes / No | |
| Interest & Late Fee Updated? | Yes / No | |
| Payment Section Completed? | Yes / No | |
| Challan Generated (if needed)? | Yes / No | |
| Offset Liabilities? | Yes / No | |
| Filed with | ☐ DSC ☐ EVC | |
| ARN Generated? | Yes / No | |
| Filed PDF Downloaded? | Yes / No |
