GSTR-3B is a monthly self-declaration summary return that all regular GST-registered businesses must file. It summarizes outward supplies (sales), inward supplies (purchases), ITC (Input Tax Credit) claimed, and the net GST payable. Here's everything you need to know about GSTR-3B in 2026.
What is GSTR-3B?
GSTR-3B is a simplified summary return introduced during GST rollout as an interim measure that became permanent. Unlike GSTR-1 (invoice-level outward supply details), GSTR-3B is a consolidated form where you declare totals — total sales, total ITC, and net tax payable. It's filed monthly (or quarterly under QRMP scheme) and tax must be paid along with filing.
GSTR-3B Due Dates (Monthly) — 2026
| Taxpayer Category | Monthly Due Date |
|---|---|
| Turnover > ₹5 crore (previous year) | 20th of next month |
| Turnover ≤ ₹5 crore — Category 1 states (most states) | 22nd of next month |
| Turnover ≤ ₹5 crore — Category 2 states | 24th of next month |
| QRMP scheme taxpayers (turnover ≤ ₹5 crore) | 22nd/24th of month after quarter end |
Note: Category 1 states: Delhi, Maharashtra, Karnataka, Tamil Nadu, Gujarat, Rajasthan, UP, West Bengal. Category 2 states: HP, Uttarakhand, Bihar, Jharkhand, Odisha, Chhattisgarh, Assam, NE states, J&K.
What to Declare in GSTR-3B
| Table | What to Fill |
|---|---|
| Table 3.1 | Outward supplies (total sales) — taxable, exempt, nil-rated, non-GST |
| Table 3.2 | Interstate supplies to unregistered persons, composition dealers, UIN holders |
| Table 4 | Input Tax Credit: Eligible ITC, reversal, Net ITC available |
| Table 5 | Exempt / nil-rated / non-GST inward supplies |
| Table 6 | Payment of tax (CGST, SGST, IGST, Cess) from ITC and cash |
| Table 7 | Late fee and interest paid |
ITC Claim in GSTR-3B — Key Rules
- ITC can be claimed only for purchases where supplier has filed GSTR-1 and it appears in GSTR-2B
- ITC cannot be claimed on blocked credits: food & beverages, club memberships, personal use vehicles, beauty treatment, etc.
- Provisional ITC (claiming beyond GSTR-2B) is no longer allowed — must match GSTR-2B
- ITC must be reversed for any credit notes received from suppliers
- Rule 86B: Businesses with annual turnover > ₹50 lakh must pay at least 1% of tax liability from cash ledger
Interest and Penalty for Late GSTR-3B
| Type | Rate / Amount |
|---|---|
| Interest on late payment of GST | 18% per annum (from due date to payment date) |
| Late fee (nil return — no tax payable) | ₹20/day (CGST ₹10 + SGST ₹10), max ₹500 |
| Late fee (with tax payable) | ₹50/day (CGST ₹25 + SGST ₹25), max ₹10,000 (general) or 0.25% of turnover (whichever is lower) |
Step-by-Step GSTR-3B Filing Process
- Log in to gst.gov.in → Returns → Monthly Return (GSTR3B) → Select period
- Click 'Prepare Online' or 'Prepare Offline'
- Fill Table 3.1: Auto-computed from GSTR-1 (verify and correct if needed)
- Fill Table 4: Compare with GSTR-2B — claim only matched ITC
- Check auto-populated tax payable from Tables 3 & 4
- Make payment: from ITC ledger first, then cash ledger
- Generate and check Summary → File (using Aadhaar OTP or DSC)
- Download ARN (Acknowledgement Reference Number) for records