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GSTR-3B : Return Filing, Format, Eligibility, Rules, Due Dates

Updated on: Jun 9th, 2023


15 min read

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What is GSTR 3B?

GSTR-3B is a self-declared summary GST return filed every month (quarterly for the QRMP scheme). Taxpayers need to report the summary figures of sales, ITC claimed, and net tax payable in GSTR-3B.
  • A separate GSTR-3B must be filed for every GSTIN
  • The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date
  • The GSTR-3B once filed cannot be revised
  • Even in case of a zero liability, GSTR-3B must be compulsorily filed
File GSTR-3B Now

Who should file GSTR 3B?

Every person who is registered under GST must file GSTR-3B.

However, the following registrants do not have to file GSTR-3B
  • Taxpayers registered under the Composition Scheme
  • Input service distributors
  • Non-resident suppliers of OIDAR service
  • Non-resident taxable persons
GSTR-3B Late Fee & Penalty

Late Fee & Penalty

A late fee is charged for filing GSTR-3B of a tax period after the due date. It is levied as follows:

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for taxpayers having nil tax liability for the month

In case the GST dues are not paid within the due date, interest at 18% per annum is payable on the amount of outstanding tax to be paid.

GSTR-3B due date & turnover limit

Due Dates for GSTR-3B Filing

  • Up to December 2019: The due date is 20th of the subsequent month
  • January 2020 onwards: The due dates have been staggered (as provided in the image)*
  • Taxpayers opting for the QRMP scheme from 1st January 2021: The due date is 22nd or 24th of the month following every quarter, as per the State/UT of the principal place of business (list of States/UT given in the image).

*To know about any due date extensions for GSTR-3B, visit our page on GST Calendar

The following are essential points to note:

  • Taxpayers must ensure to pay taxes and file GSTR-3B within the deadline.
  • The late filing of GSTR-3B attracts a late fee and interest at 18% per annum.
  • In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply.
  • Taxpayers (including those not opting for the QRMP Scheme) filing quarterly GSTR-1 returns must still pay tax and file GSTR-3B every month.

GSTR-3B vs GSTR-2A & GSTR-2B: Comparison

Reconciliation of GSTR-2A (real-time update of ITC) and GSTR-2B (ITC statement for the month) with GSTR-3B is needed to:
  • Avoid notices due to excess input tax credit claims in GSTR-3B
  • Be informed if any genuine input tax credit is missed out on
  • Nudge the supplier to upload the invoice details in the GSTR-1, if not uploaded
  • Stay GST compliant and improve the GST compliance rating!

Know more about GSTR-2B to reconcile & claim accurate ITC before filing GSTR-3B

Read more on how to compare GSTR-3B vs GSTR-2A easily!


GSTR-3B vs GSTR-1: Comparison

Reconciliation of GSTR-1 with GSTR-3B is needed to:
  • Avoid interest & penalties due to the short payment of tax
  • Know if any invoice is missed out on or duplicated
  • Allow the recipient to claim an accurate input tax credit based on his GSTR-2A & GSTR-2B
  • Stay GST compliant and improve the GST compliance rating!

Read more on how to compare GSTR-3B vs GSTR-1 easily!

How to File GSTR-3B on ClearTax GST Software?

ClearTax GST Software


Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

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Cleartax is a product by Defmacro Software Pvt. Ltd.

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