How to File GSTR-3B on the GST Portal: Step-by-Step Guide (2026)
GSTR-3B is where you report sales, claim input tax credit and pay GST. Since 2025 much of it is auto-filled and locked — here is how to file it correctly on the portal.
Official portal: GST Portal (GSTN)
Indus Tax is a private CA firm, not affiliated with the Government of India. This guide explains the official process; we never ask for your portal password.
GSTR-3B due dates
GSTR-3B is the summary return in which you report outward supplies, claim input tax credit and pay tax. Quarterly (QRMP) filers also pay tax for the first two months of each quarter by the 25th using Form PMT-06.
| Filer type | Due date |
|---|---|
| Monthly filers | 20th of the following month |
| Quarterly (QRMP) — states such as Telangana, Andhra Pradesh, Karnataka, Maharashtra, Tamil Nadu, Kerala, Gujarat | 22nd of the month after the quarter |
| Quarterly (QRMP) — states such as Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, West Bengal, Bihar | 24th of the month after the quarter |
What changed recently
GSTR-3B is no longer a return you fill in freely:
- Hard-locking: from the July 2025 tax period, outward liability auto-filled from GSTR-1/IFF into Table 3 cannot be edited. Correct errors through GSTR-1A before filing GSTR-3B.
- ITC in Table 4 is auto-filled from GSTR-2B, which now reflects your IMS actions.
- Time bar: returns can no longer be filed once three years have passed from their due date.
- From the February 2026 period, interest is computed after credit for the minimum balance held in your electronic cash ledger, and once IGST credit is used up, IGST liability can be paid from CGST and SGST credit in any order.
How to file GSTR-3B step by step
Keep your GSTR-2B and sales register open while you work:
- 1Log in to gst.gov.in and open Services > Returns > Returns Dashboard.
- 2Select the financial year and period, then click Prepare Online in the GSTR-3B tile.
- 3Answer the questionnaire, or choose a nil return if you had no supplies, no ITC and no liability.
- 4Review Table 3.1 (outward supplies). It is auto-filled from GSTR-1/IFF and locked — fix errors via GSTR-1A first.
- 5Review Table 4 (ITC), auto-filled from GSTR-2B, and reverse ineligible credit in Table 4(B).
- 6Report exempt and nil-rated inward supplies in Table 5 and check interest and late fee in Table 5.1.
- 7Click Save GSTR-3B, then Proceed to Payment.
- 8Offset the liability using the credit ledger and cash ledger. If cash is short, create a PMT-06 challan and pay by net banking, UPI, card or NEFT/RTGS.
- 9Tick the declaration, choose the authorised signatory and file with DSC or EVC.
- 10Download the filed return and note the ARN for your records.
Late fee and interest
A late GSTR-3B attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, subject to caps linked to turnover. Tax paid late attracts interest at 18% a year on the portion paid in cash. The portal computes both when you file late.
File a nil GSTR-3B by SMS
If you have no supplies, no ITC and no liability for the period, you can file a nil GSTR-3B from the authorised signatory's registered mobile. Send NIL, space, 3B, space, your GSTIN, space, the tax period in MMYYYY format to 14409, then reply with the confirmation code you receive.
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