GSTR-3B: the summary return

What GSTR-3B covers

GSTR-3B is a summary, not an invoice list. It shows totals, and the portal does not ask for each invoice.

• Outward supplies and the tax on them, including supplies that are nil rated, exempt or outside GST.
• Supplies to buyers who are unregistered, to composition taxpayers and to holders of a UIN, shown by state.
• Input tax credit you can claim, and credit you cannot claim or must reverse.
• Exempt, nil rated and non GST inward supplies.
• Interest and late fee, where they apply.
• Payment of tax, where you pay in cash and use your credit ledger.

Check your figures before you enter them

The figures you enter in GSTR-3B should agree with the invoices you reported in GSTR-1. Compare your sales totals and your tax totals first, and fix a mismatch before you file.

For input tax credit, check what the portal shows for you against your own purchase bills. Claim credit only on invoices you are entitled to claim it on, and keep the supporting documents.

How to file it

• File GSTR-1 for the period first, so the two returns agree.
• Work out each table from your records, or from a worksheet you can check.
• Enter the figures on the GST portal and review the tax the portal calculates.
• Pay any tax due through the portal.
• Sign and file with your digital signature or an EVC.

Once filed, GSTR-3B cannot be revised. You correct a mistake in the return for a later period. Check it twice. The portal return calendar shows the date that applies to your registration.

How Bahi Khata helps

Bahi Khata prepares a GSTR-3B worksheet from your invoices and purchase bills, with the sales, credit and exempt tables worked out so you can read and check them. You enter and file GSTR-3B on the portal yourself, and it does not import GSTR-2B.

GST returns

Official sources

• GST portal: returns user guide
• GST portal: returns downloads

Related guides

• GST returns overview
• GSTR-1 explained

Questions