GSTR-3B Kaise Bhare: Due Date and Filing Steps
*Last updated: 10 October 2026.*
Quick answer
GSTR-3B is a summary return in which you declare your total sales, your input tax credit (ITC) and the tax you have to pay for the period. You file it on the GST portal, pay the tax from your cash or credit ledger, and submit with a digital signature or EVC. Monthly filers file it by the 20th of the next month. Quarterly filers under the QRMP scheme file it by the 22nd or 24th of the month after the quarter, depending on their state.
Your bills are the base of this return. Keep them correct and in one place. Get Udyog on Google Play or start on the web. There is a 14-day free trial.
GSTR-3B vs GSTR-1
| GSTR-1 | GSTR-3B | |
|---|---|---|
| What it is | Invoice-wise details of your sales | A summary of sales, input tax credit and tax payable |
| Do you pay tax with it? | No | Yes |
Read more: GSTR-1 kaise bhare
Who files GSTR-3B?
Every regular GST-registered business files GSTR-3B for each period, even if there was no sale. Composition dealers file other returns.
GSTR-3B due dates
| Filer | Due date |
|---|---|
| Monthly filer | 20th of the next month |
| Quarterly filer (QRMP scheme) | 22nd or 24th of the month after the quarter, depending on your state |
The government can extend these dates, so check the GST portal for the latest date before you file.
What does GSTR-3B contain?
- •Your outward supplies: taxable sales, zero-rated sales such as exports, nil-rated and exempt sales.
- •Inter-state sales to unregistered buyers, composition dealers and UIN holders.
- •Input tax credit: the credit you claim, and any credit you have to reverse.
- •Inward supplies that are exempt, nil-rated or non-GST.
- •The tax payable (CGST, SGST or UTGST, IGST and cess), and the interest or late fee, if any.
Many values are filled in automatically from GSTR-1 and GSTR-2B. Check them. Do not trust them blindly.
Steps to file GSTR-3B
- 1Log in to the GST portal with your GSTIN and password.
- 2Go to Services, then Returns, then Returns Dashboard. Choose the financial year and the period, and click Search.
- 3Choose to prepare GSTR-3B online.
- 4Enter or check the outward supplies and the input tax credit.
- 5Check the values filled in from GSTR-1 and GSTR-2B.
- 6Add interest and late fee, if they apply to you.
- 7Create the challan and pay the tax due from your cash ledger. Use your credit ledger where the law allows it.
- 8Submit with a digital signature or EVC, and save the ARN (acknowledgement reference number).
Screens on the portal can change, so follow what you see there.
Late filing
If you file after the due date, a late fee is charged for each day, and interest is charged on tax paid late. The amounts depend on your case, so check the current amounts on the GST portal or ask your CA. Do not wait for the last day.
Common mistakes
- •Missing the due date.
- •Claiming input tax credit that does not match your purchase invoices.
- •Not matching your sales with GSTR-1.
- •Paying the tax after filing instead of before.
- •Not filing a nil return when you had no sales.
Clean bills make filing easier
Most return trouble starts with a wrong bill. In Udyog, you can keep your customers with their GSTINs, your items with their HSN codes, and your bills in one place. Read Mobile se GST bill kaise banaye for a correct GST bill, and use the free HSN code finder to check rates.
Download Udyog on Google Play or open it on the web. See the Udyog pricing page for plans after your 14-day free trial.
*This post is for general information. GST rules change often, so check the latest notifications or ask your CA before you file.*
Frequently asked questions
Quick answers to common questions.
What is GSTR-3B?
GSTR-3B is a summary return in which you declare your sales, your input tax credit and the tax you have to pay.
What is the due date of GSTR-3B?
The 20th of the next month for monthly filers. Quarterly (QRMP) filers file by the 22nd or 24th of the month after the quarter, depending on the state. Check the portal for any extension.
Is GSTR-3B the same as GSTR-1?
No. GSTR-1 gives invoice-wise details of your sales. GSTR-3B is the summary return in which you pay the tax.
Do I file GSTR-3B if I had no sales?
Yes. File a nil GSTR-3B for the period.
Can I pay tax after filing GSTR-3B?
No. Pay the tax due before you submit the return.
Who files GSTR-3B?
Regular GST-registered businesses. Composition dealers file other returns.