GSTR-3B: Definition, Meaning & Guide for Indian Businesses

GSTR-3B is the monthly summary return of all GST liability and Input Tax Credit, used to pay the net GST owed for the month.

What is GSTR-3B?

GSTR-3B is a self-declared monthly summary return where you report your total outward supplies, claim your Input Tax Credit, and pay the net GST liability for the month. Unlike GSTR-1 which is invoice-level detail, GSTR-3B is just totals. Due date is the 20th of the next month for monthly filers, with staggered dates by state for businesses on QRMP. You must pay your GST liability BEFORE filing GSTR-3B. Late filing attracts a penalty of ₹50/day (₹20 for nil) plus interest at 18 percent per annum on unpaid tax.