How to File GSTR explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
GSTR-3B is the monthly summary return where you declare your net GST liability and pay tax. Here is how to file it online.
Steps to file GSTR-3B
- Log in to the GST portal and open GSTR-3B for the period
- Enter summary of outward supplies and tax payable
- Enter eligible input tax credit (reconciled with GSTR-2B)
- Offset the liability using cash and credit ledgers
- Submit and file with DSC or EVC
Due date
GSTR-3B is due by the 20th of the following month (22nd/24th for QRMP taxpayers).
Tips
- Reconcile ITC with GSTR-2B before claiming
- Pay any balance tax in cash to avoid interest
- File even nil returns to avoid late fees
Frequently Asked Questions
How do I file GSTR-3B?
Open GSTR-3B on the GST portal, enter your sales, ITC and tax, offset the liability and file with DSC/EVC.
What is the due date for GSTR-3B?
The 20th of the next month (22nd/24th for QRMP filers).
Should ITC in 3B match GSTR-2B?
Yes — claim ITC as reflected in GSTR-2B to avoid mismatches.
Is a nil GSTR-3B required?
Yes — file a nil return to avoid late fees even with no transactions.
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