GSTR-3B is a simplified monthly/quarterly GST summary return that includes details of outward supplies, inward supplies under reverse charge, input tax credit (ITC) claimed, and tax paid.

Is GSTR-3B filing mandatory if there is no sale or purchase?

Yes, GSTR-3B filing is mandatory even if there are no outward or inward supplies in the month or quarter.

What is the due date for GSTR-3B filing?

The due date is the 20th of the next month for monthly filers. For QRMP scheme taxpayers, it's the 22nd or 24th of the month following the quarter, depending on the state.

What is the QRMP scheme?

QRMP stands for Quarterly Return Monthly Payment. It allows small taxpayers (turnover up to ₹5 crore) to file GSTR-3B quarterly while paying taxes monthly.

Can I revise GSTR-3B after submission?

No, GSTR-3B cannot be revised once filed. Any corrections must be made in subsequent returns.

What happens if I file GSTR-3B late?

Late filing attracts ₹50 per day as late fee (₹25 CGST + ₹25 SGST) or ₹20 for nil return. Interest at 18% per annum is also levied on unpaid tax.

What is GSTR-2B and how is it linked with GSTR-3B?

GSTR-2B is an auto-drafted ITC statement. Taxpayers must reconcile it with their purchase invoices before claiming ITC in GSTR-3B.

How to claim Input Tax Credit (ITC) in GSTR-3B?

ITC is claimed in Table 4 of GSTR-3B based on GSTR-2B and eligible purchase invoices. You must also reverse ineligible ITC under Section 17(5).

Can I file GSTR-3B using a mobile device?

Yes, GSTR-3B can be filed using the GST portal on a mobile browser, but it’s easier and more secure to file from a desktop.

What is Form DRC-03 used for?

Form DRC-03 is used for voluntary payment of taxes, interest, or penalties outside the return filing process.

What is Table 3.1 in GSTR-3B?

Table 3.1 includes details of outward taxable supplies, zero-rated supplies, nil-rated and exempt supplies, and inward supplies liable to reverse charge.

Do I need to report exempt inward supplies in GSTR-3B?

Yes, values of exempt, nil-rated, and non-GST inward supplies must be reported in Table 5 of GSTR-3B.

How to avoid errors while filing GSTR-3B?

To avoid errors, always reconcile ITC with GSTR-2B, verify outward supplies, check tax payment status, and preview the form before submission.

How to File GSTR-3B Online 2025

Q: Who needs to file GSTR-3B?

Every regular taxpayer registered under the GST regime is required to file GSTR-3B, even if there are no business transactions during the period.

Understanding GSTR-3B Filling: A Quick Overview

GSTR-3B is a simplified summary return under the Goods and Services Tax (GST) system in India. It is important for every regular taxpayer registered under GST to file GSTR 3B, even if there is no transaction during the period.

Through GSTR-3B filling, taxpayers declare their outward supplies, eligible input tax credit (ITC), tax liability and tax paid. Unlike GSTR-1, which contains invoice-level details, GSTR-3B is a self-declaration summary. It is important to file this return on time to avoid late fees and interest and ensure smooth GST compliance.

In this article we will try to understand how to file GSTR 3B and how to fill in the required fields.

What is GSTR-3B?

GSTR-3B is a self-declared return where taxpayers provide summary details of:

Outward taxable supplies
Inward supplies are liable to reverse charge
Input Tax Credit (ITC) claimed
Taxes paid

It does not require invoice-level details but requires matching of records recorded in GSTR-1 and auto-generated records in GSTR-2B before processing and proceeding to file GSTR 3B after verification

Why 3b is required for a GST-registered taxpayer

Filing GSTR-3B is mandatory for all regular GST-registered taxpayers, even if there are no sales or purchases during the month or quarter. Timely filing of this return offers several key benefits:

Ensures Input Tax Credit (ITC) remains available and claimable
Keeps your GST compliance status up to date on the GST portal
Helps you avoid late fees, interest, and penalties
Prevents any disruption in e-way bill generation

In addition, regular filing of GSTR-3B helps in smooth business operations and avoids unnecessary legal complications. That’s why it’s crucial to file your GST returns on or before the due date every time.

Who Needs to File GSTR-3B?

GSTR-3B is a mandatory GST return for all taxpayers registered under the regular scheme of the Goods and Services Tax (GST) in India. Whether your business is large or small, if you're registered as a regular taxpayer, you must file GSTR-3B to remain compliant.

Businesses with an annual aggregate turnover of up to ₹5 crore are eligible to opt for the QRMP scheme (Quarterly Return Monthly Payment). Under this scheme, GSTR-3B can be filed quarterly, while taxes are paid monthly using challans.
On the other hand, businesses with turnover above ₹5 crore are required to file GSTR-3B on a monthly basis, without the QRMP option.

Even if there are no transactions during the period, filing GSTR-3B is still compulsory. Non-filing can lead to late fees, penalties, blocking of e-way bills, and loss of Input Tax Credit (ITC).

GSTR-3B Filing Options for Regular GST Taxpayers

Under the regular scheme of GST, taxpayers have two filing options for GSTR-3B based on their annual turnover:

1. Quarterly Filing under QRMP Scheme (For Turnover up to ₹5 Crore)

Taxpayers whose annual aggregate turnover is up to ₹5 crore are eligible for the QRMP scheme (Quarterly Return Monthly Payment).
This scheme gives small taxpayers the flexibility to:

Pay tax monthly using PMT-06 challan
File GSTR-3B quarterly, instead of monthly

The QRMP scheme is designed to reduce compliance burden for small businesses.

2. Monthly Filing (For Turnover Above ₹5 Crore)

Taxpayers whose annual turnover exceeds ₹5 crore are required to file GSTR-3B on a monthly basis.
They are not eligible for the QRMP scheme and must report their GST returns every month without fail.

GSTR-3B Due Dates and Deadlines for 2025

Here are the key deadlines that every taxpayer must follow to stay GST compliant:

For Monthly GSTR-3B Filers

Taxpayers who are required to file GSTR-3B monthly (i.e., those with turnover above ₹5 crore) must file their return by the 20th of the following month.

Note: There are no extensions, and late filing will attract penalties, including late fees and interest on the tax payable.

For Quarterly GSTR-3B Filers under the QRMP Scheme

Taxpayers registered under the QRMP (Quarterly Return Monthly Payment) scheme must file their GSTR-3B return quarterly:

22nd of the month following the quarter for taxpayers in Category A states
24th of the month following the quarter for taxpayers in Category B states

Failing to file within the due date will result in late fees and interest charges, just like monthly filers.

Late Fees and Interest Implications

₹50 per day (₹25 CGST + ₹25 SGST)
₹20 per day for Nil returns
18% annual interest on tax dues

Avoiding delays is crucial for maintaining compliance.

Step-by-Step Process to File GSTR-3B Online on GST Portal

Filing GSTR-3B is a monthly/quarterly GST return that summarizes outward and inward supplies, tax liabilities, ITC claims, and payments. Even though some details are auto-populated from GSTR-1, GSTR-2B, or previous returns, each table in GSTR-3B must be reviewed before final submission.

Here’s a detailed, table-wise breakdown of the GSTR-3B return filing process on the GST Portal:

Step 1: Login to the GST Portal

Visit www.gst.gov.in
Enter your GSTIN, Username, and Password, then solve the CAPTCHA and click Login.

Step 2: Navigate to GSTR-3B Form

Go to:
Services → Returns → Returns Dashboard
Select the appropriate Financial Year and Return Period (month/quarter).
Click on GSTR-3B to open the form.

Sub-Section	Description / What to Report
3.1(a)	Outward taxable supplies (excluding zero-rated, nil-rated, and exempt). Do not include reverse charge or exempt sales here.
3.1(b)	Outward taxable supplies (zero-rated), including exports and supplies to SEZ units/developers.
3.1(c)	Other outward supplies such as nil-rated and exempted sales.
3.1(d)	Inward supplies liable to reverse charge — Purchases where the recipient is required to pay GST.
3.1(e)	Non-GST outward supplies — Items not covered under GST like petrol, diesel, electricity, or liquor.

Table 3.2: Inter-State Supplies Made to Unregistered Persons, Composition Taxable Persons, and UIN Holders

Report supplies made to:

Unregistered persons
Composition dealers
UIN holders (e.g., embassies, UN bodies)

Break it down state-wise (especially important for IGST tracking).

Table 4: Eligible Input Tax Credit (ITC)

Claim Input Tax Credit (ITC) based on GSTR-2B and purchase invoices.

Section	What to Fill
4(A)(1)	ITC on inward supplies other than reverse charge (auto from GSTR-2B)
4(A)(2)	ITC on RCM supplies
4(A)(3)	Import of goods and services (customs + SEZ)
4(A)(5)	All other ITC (ITC on ISD, etc.)
4(B)(1)	Reversal of ITC as per rules 42 & 43 (exempt supplies/proportionate use)
4(B)(2)	Reversal ineligible ITC (blocked credits u/s 17(5))

Table 5: Values of Exempt, Nil-rated and Non-GST Inward Supplies

Provide the value (not tax) of:

Exempted inward supplies
Nil-rated inward supplies
Non-GST inward supplies

Useful for audit and data classification.

Table 6.1: Payment of Tax

The system auto-calculates tax liability based on Table 3.1. You just need to:

Choose to pay via ITC Credit or Cash Ledger
Ensure correct distribution across CGST, SGST, IGST, and Cess

Table 6.2: TDS and TCS Credit

If You're claiming TDS (Tax Deducted at Source) or
TCS (Tax Collected at Source) has been collected by an e-commerce operator

Step 6: Preview and Verify All Entries

Click on Preview Draft GSTR-3B (PDF) to double-check all data before submission.

Step 7: Submit and File with DSC/EVC

After confirming accuracy:

Click Submit
Then click Proceed to File using DSC (Digital Signature) or EVC (OTP on registered mobile/email)

Step 8: Download Acknowledgement (ARN)

After successful filing, download the Acknowledgement Reference Number (ARN) for your records.

Common Errors While Filing GSTR-3B and How to Fix Them

Filing GSTR-3B correctly is essential to avoid GST notices, penalties, and loss of Input Tax Credit (ITC). Below are the most common mistakes taxpayers make, along with practical solutions:

1. ITC mismatch GSTR-3B (GSTR 2B Reconciliation)
Problem: The ITC claimed in GSTR-3B does not match with the data reflected in GSTR-2B.
Solution: Always reconcile purchase invoices with GSTR-2B before filing the return. Use reliable accounting software or GST reconciliation tools to avoid mismatches.

2. Incorrect Tax Payment
Problem: Tax amount paid is either less than or more than the actual liability.
Solution: If the difference is minor, adjust it in the next GSTR-3B return. For voluntary correction, use Form DRC-03 to pay the shortfall or report excess payment.

3. GST payment failure on GST Portal
Problem: Payment gets stuck or fails during processing through the bank gateway.
Solution: Check the status on the GST portal after some time. Contact your bank if needed, but do not make duplicate payments. Wait until the transaction is confirmed or failed.

Conclusion

Filing GSTR-3B online on the GST portal in 2025 is easier than ever provided you're organized and timely. By understanding the forms, following this step-by-step guide, and avoiding common pitfalls, you can ensure your business stays compliant and efficient. Whether you're a small business owner, accountant, or finance professional, knowing how to file GSTR-3B the right way protects you from unnecessary penalties and keeps your tax credits flowing smoothly.