GSTR-3B
Monthly summary GST return reporting outward supplies, inward supplies, and tax payable; due by 20th of following month.
Filing window
20th of the following month for most taxpayers; staggered 22nd or 24th for some categories
Regulator
Central Board of Indirect Taxes and Customs (CBIC) through GST Network (GSTN) portal
Regulator
Central Board of Indirect Taxes and Customs (CBIC) through GST Network (GSTN) portal
Deadline
20th of the following month for most taxpayers; staggered 22nd or 24th for some categories
Penalty
Late filing fee under Section 47: INR 50 per day for CGST an...
Legal basis
Central Goods and Services Tax Act, 2017
What is GSTR-3B?
GSTR-3B is the simplified summary return filed monthly by every GST-registered taxpayer on the GST portal. It captures the taxpayer's aggregate outward supplies, eligible input tax credit, tax payable, and tax paid for the relevant month. Unlike GSTR-1 (which reports invoice-level outward supply data) and GSTR-2A or 2B (auto-populated inward supply data), GSTR-3B is a self-declared summary that drives the actual tax payment.
GSTR-3B is due by the 20th of the following month for most taxpayers, with staggered deadlines in some states based on aggregate turnover. The return cannot be revised after filing; corrections must be made in subsequent monthly returns or through GSTR-9 annual reconciliation. Payment of GST due (after offsetting eligible input tax credit) must accompany the GSTR-3B filing.
- +All regular GST-registered taxpayers (not Composition scheme dealers)
- +Indian companies with cross-state operations
- +GCCs registered for SEZ supplies
- +Service exporters operating through LUT (Letter of Undertaking)
Statutory basis
Central Goods and Services Tax Act, 2017
Section 39
Rule reference
Rule 61 of CGST Rules 2017
Enforced by
Central Board of Indirect Taxes and Customs (CBIC) through GST Network (GSTN) portal
Citations are editorially curated. Always verify current applicability with qualified Indian counsel before acting on a specific matter.
The stake
Filing window for GSTR-3B. Skipping or mishandling this compliance carries direct financial and operational consequences.
Why GSTR-3B matters for your GCC
GSTR-3B is the monthly heartbeat of GST compliance. Errors compound rapidly: incorrect input tax credit claims lead to demand notices, mismatches between GSTR-1 and GSTR-3B trigger system-generated reconciliation notices, and late filings block subsequent month's returns from being filed. For GCCs exporting services to foreign parents, GSTR-3B is also where zero-rated supply claims and refund computations originate.
The 4 ways GSTR-3B goes wrong
Real scenarios from real GCC compliance audits. Each one preventable.
Trap 01
Claiming input tax credit on invoices not appearing in GSTR-2B, leading to denial of credit and interest demands
Trap 02
Misclassifying inter-state supplies as intra-state (or vice versa), leading to wrong tax type (IGST vs CGST/SGST)
Trap 03
Forgetting that service exports to foreign parent are zero-rated supplies that still must be reported in GSTR-3B with refund claim
Trap 04
Missing the 20th deadline and incurring late filing fees that exceed the actual tax payable for small or nil periods
Done for you
Accounting and Tax Service
irpr.network prepares and files monthly GSTR-3B with auto-reconciliation against GSTR-1 and GSTR-2B, computes refund claims for service exporters, and tracks input tax credit eligibility under the latest CBIC circulars.
Our workflow
- 01Identify the trigger event in your GCC operations
- 02Prepare and validate the GSTR-3B filing or compliance step
- 03Submit to the regulator and obtain acknowledgement
- 04Track in your compliance calendar for ongoing or recurring obligations
Concepts connected to GSTR-3B
These terms are filed together, depend on each other, or share regulatory authority.
Asked about GSTR-3B
4 specific questions that GCC operators ask most often, answered with citations to the relevant regulations.
Need help with GSTR-3B?
IRPR Network manages GSTR-3B as part of Accounting and Tax Service, with a zero-penalty guarantee.
Explore the serviceQ01When is GSTR-3B due each month?
+
GSTR-3B is due by the 20th of the following month for most taxpayers. For example, March returns are due by 20 April. Certain categories (small taxpayers, specific states) have staggered deadlines on 22nd or 24th. Late filing attracts daily fees plus 18 percent annual interest on tax outstanding.
Q02Can GSTR-3B be revised after filing?
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No. GSTR-3B once filed cannot be revised. Corrections to errors must be made through adjustments in subsequent monthly returns (additional supplies, ITC reversal) or through the annual GSTR-9 reconciliation. Material errors should be corrected promptly to avoid demand notices.
Q03Is GSTR-3B required for a service exporter GCC with only zero-rated supplies?
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Yes. Even where all supplies are zero-rated (export of services under LUT), GSTR-3B must be filed monthly reporting the zero-rated supply value. The return also captures any inward supplies on which input tax credit is claimed, which forms the basis for refund applications.
Q04What is the relationship between GSTR-3B and GSTR-1?
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GSTR-1 is the detailed invoice-level outward supply return (due by 11th of next month for most taxpayers). GSTR-3B is the summary return with consolidated figures (due by 20th). The outward supply totals in GSTR-3B must reconcile with GSTR-1 totals; persistent mismatches trigger system-generated reconciliation notices from GST authorities.
Handle GSTR-3B the right way, the first time.
Book a 30-minute consultation. We will map your GSTR-3B obligations alongside every other India compliance for your GCC, on one calendar, one retainer.
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