GST · Glossary
GSTR-3B
Monthly summary return where you pay GST liability and claim Input Tax Credit.
Updated 2026-10-08Source: Income-tax Act · CGST Act · CBDT/CBIC
What it means
GSTR-3B, prescribed under Section 39 of the CGST Act, 2017 read with Rule 61, is the monthly self-declared summary return where you pay your net GST liability (output GST minus eligible input GST) and claim ITC. Monthly filers must submit it by the 20th of the following month. QRMP quarterly filers (turnover < Rs. 5 crore) file 3B at the end of each quarter — by the 22nd or 24th depending on the state category. Even if you have no sales, you must file a nil 3B as long as your GSTIN is active.
The 3B reconciles with GSTR-1 (your outward supplies) and GSTR-2B (your inward supplies). Mismatches between 3B and 2B (e.g., claiming more ITC than 2B shows) automatically trigger portal notices under Section 73 or 74 of the CGST Act.
A worked example
April 2026: Priya invoiced Rs. 5,50,000 + 18% IGST (Rs. 99,000) and bought Rs. 12,000 GST cloud-hosting (Rs. 2,160 ITC eligible in 2B). Her 3B liability is Rs. 96,840 — paid by 20 May 2026 via the e-Cash ledger.
Never claim ITC that does not appear in GSTR-2B — Rule 36(4) caps ITC at exactly what is in 2B. Excess claims are auto-flagged and reversed with interest at 18%.
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Sources
Income-tax entries cite the Income-tax Act 1961, which governs FY 2025–26 (the return filed in 2026); from tax year 2026–27 the Income-tax Act 2025 applies, with new section numbers shown where we give them. GST law is unchanged. General information, not tax advice; verify with your CA before you file.
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