What is GSTR-3B?
GSTR-3B is a monthly summary-level self-declaration return where you report your total outward supplies, claim Input Tax Credit (ITC), and make your GST payment for the period. GSTR-1 records what you sold invoice by invoice; GSTR-3B declares what you owe and pays it.
Unlike GSTR-1, GSTR-3B cannot be revised after filing. Any errors must be corrected through adjustments in the next period's return — making accuracy essential before you submit.
| Detail | Description |
|---|---|
| Filing Frequency | Monthly for all taxpayers (QRMP filers pay via PMT-06 monthly but file quarterly) |
| Due Date | 20th of the following month |
| Interest on Late Payment | 18% per annum from the due date on any unpaid tax |
| Late Fee | ₹50/day (₹25 CGST + ₹25 SGST); ₹20/day for nil returns — capped at ₹10,000 |
| Can it be Revised? | No — GSTR-3B cannot be amended after filing. Correct errors in the next period. |
| ITC Basis | GSTR-2B (locked snapshot generated on 14th) is the legal basis for ITC claims |
Important: GSTR-3B cannot be revised once filed. If you underpaid tax, pay the shortfall immediately with 18% interest to avoid a demand notice. If you overpaid, adjust in the next period or file a refund claim.