GSTR-3B
What is GSTR-3B? The summary GST return, filed monthly or quarterly. In it you declare the tax on your sales, claim credit for tax paid on purchases, and pay the difference.
In plain words
GSTR-3B is the summary return where you tell the GST portal your total tax on sales, the credit you claim on purchases, and the balance you are paying. Invoice-level detail goes in GSTR-1; this return is the one where money moves.
Most businesses file it monthly, with the due date usually around the 20th of the next month. Some small businesses file quarterly and pay monthly. Check the notified date.
A simplified month for a trader.
| Line | Amount |
|---|---|
| Tax on sales | ₹1,80,000 |
| Input tax credit claimed (per GSTR-2B) | ₹1,35,000 |
| Paid from the cash ledger | ₹45,000 |
Real returns split these by CGST, SGST and IGST. Confirm your figures and due dates with your CA.
Why it matters
- Penalty: late filing brings a fee and interest on the tax due.
- Cannot undo: once filed, a GSTR-3B cannot be revised. Errors are corrected in a later return.
- Credit risk: claiming more credit than GSTR-2B supports invites a notice.
Want to see a month's return preparation end to end? Ask us to walk through one.
How Kinnow handles it
In Comply, Kinnow builds the outward-supplies table (table 3.1) from approved invoices as a file you can upload to the portal. A GST summary shows tax on sales against credit on purchases, and the GSTR-2B check shows credit at risk. The Filing Prep agent pre-fills what it can and lists mismatches a person must clear. See also GST returns prepared, checked, filed with approval.
Kinnow will not let a GSTR-3B be marked filed until the GSTR-2B check has been run for that month. A person reviews, uploads and pays on the portal.
Limit: the upload file covers the outward-supplies table. Your accountant enters the credit and other tables from the Kinnow reports. Direct filing through a GST service provider is still limited to pilot customers.
Tell us whether you file monthly or quarterly and we will show the month-end steps.
Questions
What is GSTR-3B?
The summary GST return, filed monthly or quarterly. In it you declare the tax on your sales, claim credit for tax paid on purchases, and pay the difference.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists your sales invoice by invoice. GSTR-3B is the summary of tax on sales, credit on purchases and the payment. They should agree with each other and with your books.
Can I revise a GSTR-3B after filing?
No. A filed GSTR-3B cannot be revised. A mistake is corrected in a later return, so review it before you file. Your CA can advise on the correct treatment.