GSTR-3B Filing
Reliable GSTR-3B filing — the monthly summary return where your net GST is computed and paid. We reconcile ITC with GSTR-2B, review the position and file on time so you avoid interest and late fees.
Quick answer
GSTR-3B is the self-assessed summary return under section 39 through which GST is actually paid. Monthly filers are due on the 20th under Rule 61(1)(i) — uniformly, with no State variation. The 22nd and 24th apply only to quarterly QRMP filers. We reconcile your input tax credit against GSTR-2B, compute the net tax, have the position reviewed and file before the due date. See GSTR-1 filing for the return that has to go in first.
Applies to: Tax periods falling in FY 2026-27Jurisdiction: India — CGST Act 2017 and CGST Rules 2017Sources checked: 20 August 2026
Starts at
₹799
+ GST | per filing, per GSTIN | tax payable is separate
Timeline
Filed by the GSTR-3B due date (monthly or quarterly)
Documents
Sales, purchases & ITC data
Net tax computed
GSTR-2B ITC reconciliation
Expert-reviewed
Interest & late-fee safe
Pricing
GSTR-3B filing with ITC reconciliation
GSTR-3B is where tax is actually paid. We make sure your ITC is correct first, then file. Tax payable and any statutory interest are separate from our fee.
Standalone GSTR-3B
Summary return only
+ GST | per filing
- Net tax computation
- GSTR-2B reconciliation
- Challan guidance
- Filed with ARN
GSTR-1 + GSTR-3B
Complete monthly filing
+ GST | per month
- Both returns
- Full ITC follow-up
- Reminders & tracking
- Dedicated reviewer
Prices are professional fees and indicative. Government fees, stamp duty, DSC, PAN/TAN, state charges and third-party costs are extra and may change. A final engagement summary separates each component before payment.
Overview
What is GSTR-3B Filing?
GSTR-3B is a self-assessed summary return filed each tax period. It consolidates your outward supplies, eligible input tax credit and the net tax payable — and it's the return through which you actually pay GST.
Before filing, your input tax credit should be reconciled against GSTR-2B (the auto-drafted credit statement under Rule 60(7)). Over-claiming ITC or under-reporting output tax in 3B is a leading cause of notices and interest. Section 16(2) sets five conditions that must all hold before credit can be taken: you hold a tax invoice or debit note; the supplier has furnished those details and they have been communicated to you; you have received the goods or services; the credit has not been restricted in the statement communicated under section 38; and the tax has actually reached the Government. See input tax credit for how we test each one.
The due date is the single most misreported fact about this return. Rule 61(1)(i) fixes monthly GSTR-3B at the twentieth day of the following month — everywhere in India, with no State variation. The 22nd and 24th dates that appear in almost every published calendar come from the Table in Rule 61(1)(ii), which by its own terms applies only to registered persons furnishing a return every quarter under the proviso to section 39(1). The old staggering of monthly GSTR-3B by State lived in the provisos to Rule 61(6) and was limited to the October 2020 to March 2021 tax periods. It is dead law. If you file monthly, your date is the 20th.
Under QRMP the return is quarterly but the money is not. Rule 61(3) requires payment for each of the first two months of a quarter in FORM GST PMT-06 by the twenty-fifth of the succeeding month, and the proviso to section 39(7) offers two ways to fix that amount — actual self-assessment, or the prescribed fixed-sum route. QRMP halves your filing workload and changes nothing about how often cash leaves the business, which is worth being clear about before opting in.
We compute your liability, reconcile ITC, get the position reviewed, guide the tax payment via challan, and file GSTR-3B on time. Where the whole cycle is in scope, that is GST return filing; where returns have already fallen behind, section 39(10) means they have to be cleared in sequence.
Is it for you?
Who needs it — and who doesn't
Recommended if
- Every regular GST taxpayer
- Businesses claiming input tax credit
- QRMP taxpayers (quarterly 3B with monthly tax payment)
- Anyone with output tax to pay each period
May not be needed if
- Composition taxpayers (CMP-08 instead)
- Taxpayers whose registration is cancelled (a final return may still apply)
Benefits
Why it's worth doing right
Pay the right tax
Accurate computation means you neither overpay nor under-pay and risk interest.
Protect your ITC
Reconciliation against GSTR-2B keeps your credit claim defensible.
Avoid 1-vs-3B notices
We keep GSTR-3B consistent with your GSTR-1, the most common mismatch the department flags.
Eligibility
Eligibility & key conditions
- Active regular GSTIN
- Sales and purchase data for the period
- Funds available for any net tax payable
Documents
Documents required
Outward & inward
- Sales summary for the period
- Purchase register / invoices
- GSTR-2B (auto-fetched)
Tax & credit
- Reverse-charge details, if any
- Ineligible/blocked ITC notes
- Electronic cash/credit ledger balances
Process
A clear path from start to filed
Official filing
How the GST Portal (gst.gov.in) flow works
GSTR-3B is filed on the GST portal. Net tax is settled from your electronic credit ledger (ITC) and electronic cash ledger (deposits via challan). A return cannot be filed until any tax payable is paid.
Two provisions decide the order you can file in. Section 39(10) bars furnishing a return for a tax period if the return for any previous period has not been furnished, or if the details of outward supplies under section 37(1) for that same period have not been furnished. So a period's own GSTR-1 gates its GSTR-3B, and an old missed month gates everything after it. Section 39(11), commenced by Notification 28/2023-Central Tax from 1 October 2023, then bars furnishing the return at all three years after its due date — after which the period cannot be regularised.
A worked example, because the two charges behave very differently. Take a business with ₹2.4 crore of aggregate turnover in the preceding financial year that files one GSTR-3B 120 days late with ₹1,80,000 of net tax payable. The late fee is 120 × ₹50 = ₹6,000 on the face of it, capped at ₹5,000 for that turnover slab under Notification 19/2021-Central Tax. Interest under section 50(1) at the notified 18% per annum on ₹1,80,000 for 120 days is roughly ₹10,652 — and interest has no cap at all. Total exposure about ₹15,652, of which the uncapped interest is more than twice the capped fee. Had the same period been nil, the whole exposure would have been ₹500. Figures are illustrative; the GST late fee calculator computes your own.
We prepare and review your 3B and file it through the official portal workflow with your authenticated access. We make no claim of private API filing or any route that bypasses the government's systems.
Portal stages
- 1Reconcile purchases against the GSTR-2B statement
- 2Split eligible, ineligible and blocked credit
- 3Compute output tax including reverse charge
- 4Pay the net liability by challan into the cash ledger
- 5File GSTR-3B and capture the ARN
Costs
Fees & cost breakdown
| Cost component | Indicative amount |
|---|---|
| Professional fee (MyFinancialAdvisory)Lower when bundled with GSTR-1. This is our charge, and the only amount that comes to us. | From ₹799/filing |
| Government filing feeNo fee is prescribed for furnishing GSTR-3B on the portal | Nil |
| Tax payableYour GST liability — paid to the government, not us. Settled from the credit ledger first, then the cash ledger. | As computed |
| Government late fee — normal returnCGST ₹25 + SGST ₹25 under s.47 as reduced by notification. Capped — see the rows below. | ₹50 per day |
| Government late fee — nil returnCGST ₹10 + SGST ₹10. The nil test here is that the total central tax payable in the return is nil — not that there were no sales. | ₹20 per day |
| Late-fee cap — nil returnN. 19/2021-CT. Applies at any turnover — the nil slab beats the turnover slabs. | ₹500 per return |
| Late-fee cap — turnover up to ₹1.5 croreAggregate turnover in the preceding financial year. The cap is on the total fee for that return, not per day. | ₹2,000 per return |
| Late-fee cap — ₹1.5 crore to ₹5 croreSame notification, next slab up. | ₹5,000 per return |
| Late-fee cap — above ₹5 croreNo reduction is notified above ₹5 crore, so s.47(1)'s own statutory maximum applies. | ₹10,000 per return |
| Interest on tax paid lateSection 50(1), rate notified by N. 13/2017-CT. Separate from the late fee, cumulative with it, and NOT capped. | 18% per annum |
Government and professional charges are shown separately on purpose. Our professional fee is the only amount that comes to us. Every late fee and interest amount above is a statutory sum paid directly to the government, computed transparently and never marked up — and each is the combined CGST + SGST figure that actually appears on your challan. The one number to watch is the interest: the fee is capped and the interest is not, so on a large liability the interest overtakes the fee within weeks. Rates and caps were checked against the operative notifications on 20 August 2026.
Deliverables
What you receive on completion
After this filing
What you need to stay compliant next
The credit ledger carries forward
Unutilised input tax credit sits in your electronic credit ledger and carries to the next period. We reconcile the closing balance each month so it does not quietly drift from your books.
Reversals under Rule 37
Where a supplier has not been paid within 180 days of the invoice, Rule 37(1) requires a proportionate reversal with interest in the GSTR-3B for the period immediately following those 180 days — and Rule 37(2) allows re-availment once you pay. We track the ageing rather than discovering it at year end.
Annual reconciliation
The year's GSTR-3B figures have to agree with your books and with GSTR-1 when the annual return is prepared. Monthly closes make that a compilation rather than an investigation — handled under our GST Annual Return service.
Avoid delays
Common mistakes & reasons for rejection
Common mistakes
- Claiming ITC beyond GSTR-2B
- Forgetting reverse-charge liability
- GSTR-3B totals not matching GSTR-1
- Filing late because tax wasn't arranged in time
- Carrying forward wrong ledger balances
Why filings get rejected or delayed
- Tax not paid (3B can't be filed with unpaid liability)
- Prior period 3B not filed — section 39(10) bars filing out of sequence
- That same period's GSTR-1 not filed — also section 39(10)
- Ledger/computation validation errors
- Period already more than three years past its due date, so section 39(11) bars it entirely
Risks
Penalties & risks of getting it wrong
Late filing
₹50 per day combined CGST and SGST under section 47, ₹20 per day where the total central tax payable in the return is nil, capped per return at ₹500 (nil), ₹2,000 (turnover up to ₹1.5 crore), ₹5,000 (₹1.5 crore to ₹5 crore) and ₹10,000 above that under Notification 19/2021-Central Tax and, in the top slab, section 47(1) itself.
Interest is the uncapped half
Section 50(1) charges 18% per annum, notified by Notification 13/2017-Central Tax, on tax paid after the due date. It runs alongside the late fee, not instead of it, and unlike the fee it has no maximum. On a large liability the interest passes the capped fee within a few weeks — the GST late fee calculator shows the crossover for your own numbers.
One missed period blocks the rest
Section 39(10) bars a return for a period where the return for any previous period, or that period's own GSTR-1, is outstanding. A single skipped month therefore compounds into a backlog that must be cleared oldest-first — see GSTR-1 filing.
Notice to a return defaulter
Section 46 requires a notice — FORM GSTR-3A under Rule 68 — giving fifteen days to furnish the return. Filing usually closes it; ignoring it does not, and it escalates to a demand. See GST notice reply.
Suspension, then cancellation
Rule 21A(2A) allows suspension where returns show significant differences or anomalies, with FORM GST REG-31 and thirty days to explain, and Rule 21A(3) bars you from making any taxable supply while suspended. Persistent non-filing then allows cancellation under section 29(2)(c) with Rule 21 after six months (two tax periods for a quarterly filer), which becomes a GST revocation problem.
The three-year bar
Section 39(11), in force from 1 October 2023, bars furnishing a return three years after its due date. Past that point there is no late fee, because there is nothing left to file — and the input tax credit for the period, already closed by section 16(4), is long gone.
AI-powered assistance
AI does the heavy lifting. Experts make the call.
AI assists with checks, drafting and explanations only. A qualified professional reviews every defined checkpoint and the final filing before submission. AI does not make consequential compliance decisions on its own.
File GSTR-3B with confidence
We reconcile your ITC, compute the right tax and file on time — no over-claims, no interest surprises.
Compare
GSTR-3B Filing vs GSTR-1
| Factor | GSTR-3B Filing | GSTR-1 |
|---|---|---|
| Nature | Summary return with tax payment | Invoice-level outward supplies |
| Tax paid? | Yes | No |
| Drives | Your liability and ITC claim | Customers' input tax credit |
| Due date | 20th / 22nd–24th (QRMP) | 11th / 13th (QRMP) |
Use cases
Built for how real businesses operate
Service business
Need: Output tax with limited ITC
We suggest: Monthly 3B with accurate liability computation.
Trader
Need: Large ITC to reconcile
We suggest: Bundle with GSTR-1 and full ITC follow-up.
Why MyFinancialAdvisory
A more accountable way to stay compliant
Quality & accountability
Reviewed by compliance experts
Every gstr-3b filing engagement is prepared with structured checks and signed off by qualified professionals before anything is filed — speed without sacrificing accuracy.
Reviewed by
Reviewed by MyFinancialAdvisory Compliance Team
GST & indirect-tax review
Our GST work is prepared with AI-assisted checks and reviewed by qualified professionals experienced in GST registration, returns and notices before anything is filed.
Structured document checks
Documents and eligibility follow structured checks before expert review.
Expert-reviewed before filing
A qualified professional signs off every defined checkpoint.
Compliance-safe guidance
Advice mapped to current rules — no shortcuts, no guesswork.
Resources
Related guides & reading
Keep exploring
Hub
GST compliance
All GST registration, return, notice and refund services in one place.
Service
GST Return Filing
Monthly/quarterly GSTR-1 and GSTR-3B prepared and filed with review.
Service
GSTR-1 Filing
Report outward supplies accurately and on time.
Service
Input Tax Credit
Claim and reconcile ITC correctly with GSTR-2B.
Service
GST Notice Reply
Understand and respond to GST notices within the deadline.
FAQs
GSTR-3B Filing — frequently asked questions
What is GSTR-3B?
A monthly (or quarterly under QRMP) self-assessed summary return that consolidates your supplies and ITC and through which you pay your net GST.
When is GSTR-3B due?
Monthly filers: the 20th of the month following the tax period, under Rule 61(1)(i) — uniformly across India, with no State variation. Quarterly QRMP filers: the 22nd or 24th of the month following the quarter, split by the State or Union territory of the principal place of business under the Table in Rule 61(1)(ii), and separately a monthly payment in FORM GST PMT-06 by the 25th for the first two months of each quarter under Rule 61(3). Dates are extended by notification from time to time, so we confirm the live calendar for your GSTIN each period.
Is monthly GSTR-3B staggered by state?
No, and this is the most common mix-up in published GST calendars. The 22nd and 24th apply only to quarterly QRMP filers, split by State group under Rule 61(1)(ii). If you file monthly, your date is the 20th wherever your business sits. The old staggering of monthly GSTR-3B by State lived in the provisos to Rule 61(6) and applied only to the October 2020 to March 2021 tax periods. It has not been law for over five years, but it is still widely republished.
Can I file GSTR-3B without paying tax?
No. Any net tax payable must be paid via challan before the return can be filed.
How is input tax credit handled in 3B?
Eligible ITC reduces your tax payable. We reconcile your purchases with GSTR-2B so the credit you claim is correct and defensible.
What if my GSTR-3B doesn't match GSTR-1?
Mismatches between 1 and 3B are a top reason for GST notices. We keep them consistent and reconcile any differences before filing.
What is reverse charge in 3B?
For certain supplies, the recipient pays GST instead of the supplier. We identify reverse-charge liability and include it correctly.
Is there interest if I pay late?
Yes — 18% per annum under section 50(1), at the rate notified by Notification 13/2017-Central Tax, on tax paid after the due date. It is separate from the section 47 late fee and payable cumulatively with it. The important difference: the late fee is capped per return by turnover slab, and the interest is not capped at all. On a meaningful liability the interest overtakes the capped fee within weeks, which is why paying the tax early is worth more than filing early even when you cannot do both.
Can ITC be claimed in a later month?
Yes, within the outer limit in section 16(4): credit on an invoice or debit note cannot be taken after the thirtieth day of November following the end of the financial year to which it pertains, or the furnishing of the relevant annual return, whichever is earlier. So a March invoice has until roughly 30 November of the same calendar year — unless you file GSTR-9 before that, in which case the window shuts on the earlier date. We track eligible credit and claim it in the correct period rather than letting it drift toward the cut-off.
Do QRMP taxpayers file 3B monthly?
No — the return is quarterly, but the payment is monthly. Rule 61(3) requires payment for each of the first two months of the quarter in FORM GST PMT-06 by the twenty-fifth of the following month, and the proviso to section 39(7) offers two ways to fix that amount: actual self-assessment, or the prescribed fixed-sum route. So QRMP halves the number of returns and changes nothing about how often cash leaves the business. We manage both legs.
What makes a GSTR-3B nil for the lower late fee?
The test is that the total central tax payable in the return is nil — not that you made no sales. That matters because it differs from GSTR-1, where the nil test is no outward supplies in the period. A month where you invoiced customers but offset the entire liability with input tax credit is nil for GSTR-3B and not nil for GSTR-1: same month, two different late-fee slabs, and two different caps.
What do I receive after filing?
The filed GSTR-3B with ARN, the ITC reconciliation, a tax computation summary and the challan record — all in your portal.
Is filing done via a government API?
No. We file through the official GST portal with your authenticated access; we never claim a private API route.
Can you fix several months of pending 3B?
Yes. We file the pending periods in order, compute the late fees and interest, and bring you current.
References
Official sources
- CGST Act s.39 — returns, payment, sequential filing and the three-year bar
- CGST Act s.16 — eligibility and conditions for taking input tax credit
- CGST Act s.47 — levy of late fee
- CGST Rule 61 — GSTR-3B due dates and the QRMP monthly payment in PMT-06
- CGST Rule 60 — the auto-drafted GSTR-2B statement
- Notification 19/2021-Central Tax — GSTR-3B late-fee caps by turnover slab
- Notification 13/2017-Central Tax — the 18% interest rate under s.50(1)
Rules, fees and due dates change by notification. Confirm the current position on the official portal before you act.
Ready to get gstr-3b filing done?
Start with a quick conversation. We’ll confirm scope, documents, fees and the next deadline.