GSTR-3B
Monthly summary return with auto-population from GSTR-1 and GSTR-2B - Complete filing guide for 2026.
What is GSTR-3B?
GSTR-3B is a monthly or quarterly self-declared summary return that taxpayers must file, declaring their consolidated GST liabilities and claiming input tax credit. Unlike GSTR-1, it is a summary-level return without invoice-level details, designed for quick compliance and tax payment.
2026 Update: Hard-Locked Auto-Population
Critical Change
Tax liabilities in GSTR-3B are now strictly auto-populated from GSTR-1, while eligible ITC is exclusively pulled from GSTR-2B. Manual modifications are significantly restricted, ensuring accuracy while reducing flexibility in liability declaration.
Who Must File GSTR-3B?
Regular Taxpayers
Monthly filers with AATO above ₹5 crore
QRMP Scheme
Quarterly filers (AATO up to ₹5 crore) make monthly payments via Challan-cum-Statement
GSTR-3B Structure
3.1 Details of Outward Supplies
Taxable supplies (other than reverse charge), zero-rated supplies on payment of tax, and deemed exports.
3.2 Details of Inter-State Supplies
Supplies made to unregistered persons, composition taxpayers, and UIN holders.
4. Details of Eligible ITC
ITC available on inward supplies (excluding reverse charge), imports, and ISD credits. Now auto-populated from GSTR-2B.
5. Details of Exempt, Nil-Rated, Non-GST
Inward and outward supplies that are exempt, nil-rated, or non-GST.
6. Payment of Tax
Tax payable through cash and credit ledger, including interest and late fees.
Due Dates
| Category | Due Date |
|---|---|
| Regular (AATO > ₹5 Cr) | 20th of next month |
| Group A States (Chhattisgarh, MP, etc.) | 22nd of next month |
| Group B States (Maharashtra, Gujarat, etc.) | 24th of next month |
| QRMP Monthly Payment | Last day of following month |
Late Fees & Penalties
Late Filing
- • ₹50/day (₹25 CGST + ₹25 SGST)
- • Maximum ₹10,000
Nil Return Late Fee
- • ₹20/day (₹10 each)
- • Maximum ₹10,000
Interest: 18% per annum on unpaid tax liability calculated from the day after due date till actual payment.