GSTR-3B Filing, Fully Managed by Experts
Your self-assessed summary return — output tax, eligible input tax credit and net tax payable — computed, reconciled with GSTR-2B and filed with the tax paid via challan PMT-06. 100% online, with due-date reminders and zero hidden charges.
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What Is GSTR-3B Filing?
A quick, plain-language explanation before the details.
GSTR-3B is a summary return in which a regular taxpayer self-assesses output tax, claims eligible input tax credit and pays the net tax due for the period.
GSTR-3B is the return prescribed under Section 39 of the CGST Act, 2017 for regular taxpayers. Tax is discharged through the electronic cash and credit ledgers using challan PMT-06, and input tax credit is claimed subject to Sections 16 and 17.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
GSTR-3B is filed for every tax period — monthly for taxpayers above ₹5 crore or monthly filers, quarterly under QRMP — for as long as the registration is active.
Quick Facts
Is This Service Right for You?
Ideal for
- Regular GST taxpayers paying net tax each month
- Businesses with turnover above ₹5 crore filing GSTR-3B monthly by the 20th
- Small taxpayers under QRMP filing quarterly by the 22nd / 24th
- Businesses claiming input tax credit as per GSTR-2B
- Taxpayers needing accurate output-tax and reverse-charge computation
- Businesses that must reverse ineligible or blocked ITC correctly
You may need this if
- You are a regular GST taxpayer with tax to self-assess and pay
- You need output tax, eligible ITC and net tax computed correctly
- You had no activity but still need a nil GSTR-3B
- You want your ITC matched to GSTR-2B before claiming
- You have pending GSTR-3B periods to regularise with interest
- You want GSTR-3B reconciled with GSTR-1 to avoid notices
Not sure if you need this?
Talk to an Expert →Why Filing GSTR-3B on Time Is Important
Timely, accurate GSTR-3B filing keeps your tax paid, your ITC correct and your return cycle unblocked. Here is why it matters.
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01
Pay Tax on Time
Net tax is paid with GSTR-3B via challan PMT-06 — late payment carries interest at 18% per annum on the shortfall.
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02
Avoid Late Fees
Late GSTR-3B attracts a late fee of ₹50 per day (₹20 per day for nil returns) until it is filed.
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03
Correct ITC Claim
Input tax credit must be claimed as per GSTR-2B and net of Section 17(5) blocked credits — wrong claims invite recovery with interest.
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04
Match With GSTR-1
GSTR-3B output values should match GSTR-1; differences can trigger DRC-01B and DRC-01C notices.
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05
Keep Filing Unblocked
GSTR-3B follows GSTR-1 in the return sequence — a default disrupts your whole compliance cycle.
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06
Fully Online
Share your figures over WhatsApp or email — we compute, reconcile and file with the challan. Zero office visits.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid regular GST registration (not composition)
- GSTR-1 for the period already filed (required before GSTR-3B)
- Output-tax figures on outward supplies for the period
- GSTR-2B and purchase records to determine eligible ITC
- Access to the GST portal and funds to pay tax via challan PMT-06
Everything You Need. One Professional Team.
Output Tax Computation
Compute output tax on outward supplies, including reverse-charge liability.
ITC Determination
Determine eligible input tax credit as per GSTR-2B for the period.
Blocked Credit Check
Exclude Section 17(5) blocked credits and reverse ineligible ITC.
GSTR-2B Reconciliation
Reconcile purchase records with GSTR-2B before claiming credit.
Net Tax Working
Work out net tax payable through the cash and credit ledgers.
Challan PMT-06
Generate challan PMT-06 for you to pay the net tax due.
GSTR-3B Filing
File GSTR-3B on the portal by the 20th or the 22nd / 24th under QRMP.
ARN & Reminders
Share the ARN acknowledgement and remind you before every deadline.
What You’ll Receive
What Details Are Required to File GSTR-3B?
GSTR-3B is self-assessed, so the key inputs are accurate output-tax figures and eligible ITC matched to GSTR-2B. Keep your GSTR-1, purchase records and GST login ready — everything is collected securely online.
GST Account Details
To access & file on the portal- GSTIN of the taxpayer
- GST portal login credentials
- Filing frequency — monthly or QRMP quarterly
Output Tax
Tax on supplies- Outward-supply / sales figures for the period
- GSTR-1 filed for the same period
- Details of any tax payable under reverse charge
- Exempt, nil-rated and non-GST supply values
Input Tax Credit
Credit claimed- GSTR-2B for the period
- Purchase / inward-supply register
- Details of ineligible or blocked credit under Section 17(5)
- ITC reversals and re-claims where applicable
ITC only as per GSTR-2B
Input tax credit is claimed as per GSTR-2B and net of Section 17(5) blocked credits — over-claiming leads to recovery with interest.
File after GSTR-1
GSTR-3B for a period can only be filed after GSTR-1 for the same period, and its output values should match.
Tax paid via PMT-06
Net tax is discharged through the electronic cash and credit ledgers using challan PMT-06 — late payment carries 18% interest.
Nil GSTR-3B still required
A period with no activity still needs a nil GSTR-3B, which can be filed by SMS to avoid a late fee.
Don’t have all the documents?
We’ll identify what your case needs →How GSTR-3B Filing Works (Step by Step)
The entire filing happens online on the official GST portal at gst.gov.in.
Share figures
Send your outward-supply figures, GSTR-2B and purchase records over WhatsApp or email. No office visit required.
Compute tax & ITC
We compute output tax, determine eligible ITC per GSTR-2B and exclude Section 17(5) blocked credits.
Net tax & challan
The net tax payable is worked out and challan PMT-06 is generated for you to pay.
File GSTR-3B
GSTR-3B is filed on the portal by the 20th (monthly) or 22nd / 24th (QRMP), and the ARN is shared.
Reconcile
GSTR-3B is checked against GSTR-1 and GSTR-2B to prevent mismatch notices.
GSTR-3B — Key Due Dates
| Stage | Expected Time |
|---|---|
| GSTR-3B — monthly filers | By the 20th of the next month |
| GSTR-3B — QRMP (Group 1 states) | By the 22nd after the quarter |
| GSTR-3B — QRMP (Group 2 states) | By the 24th after the quarter |
| GSTR-3B must be filed after | GSTR-1 for the same period |
GSTR-3B is due by the 20th for monthly filers, or the 22nd / 24th under QRMP depending on the state group. Late filing attracts a late fee of ₹50 per day (₹20 for nil), and any tax paid after the due date carries interest at 18% per annum.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Monthly | File GSTR-1 first, then GSTR-3B by the 20th · Pay net tax via challan PMT-06 · Reconcile ITC with GSTR-2B every period |
| Quarterly (QRMP) | Pay tax monthly via PMT-06 · GSTR-3B for the quarter by the 22nd / 24th · Reconcile the quarter before filing |
| Reconciliation | Match GSTR-3B with GSTR-1 output tax · Match ITC with GSTR-2B and IMS · Resolve DRC-01B / 01C mismatches promptly |
| Payments | Interest at 18% p.a. on late tax · Late fee ₹50/day (₹20 nil) on late filing · Reverse ineligible / blocked ITC on time |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Compute output tax and reverse-charge liability yourself
- Reconcile purchases with GSTR-2B to determine eligible ITC
- Identify and exclude Section 17(5) blocked credits
- Work out net tax and generate challan PMT-06
- Track the 20th / 22nd / 24th deadline every period
- Ensure GSTR-3B matches GSTR-1 to avoid notices
- Risk interest, late fees and ITC recovery
With TaxClue
- Output tax and reverse charge computed for you
- Eligible ITC matched to GSTR-2B
- Section 17(5) blocked credits excluded
- Net tax worked out and challan generated
- Filed by the 20th / 22nd / 24th and after GSTR-1
- GSTR-3B reconciled with GSTR-1 and GSTR-2B
- Fewer notices, no missed deadlines
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
Ongoing GSTR-3B Compliance
Monthly
- File GSTR-1 first, then GSTR-3B by the 20th
- Pay net tax via challan PMT-06
- Reconcile ITC with GSTR-2B every period
Quarterly (QRMP)
- Pay tax monthly via PMT-06
- GSTR-3B for the quarter by the 22nd / 24th
- Reconcile the quarter before filing
Reconciliation
- Match GSTR-3B with GSTR-1 output tax
- Match ITC with GSTR-2B and IMS
- Resolve DRC-01B / 01C mismatches promptly
Payments
- Interest at 18% p.a. on late tax
- Late fee ₹50/day (₹20 nil) on late filing
- Reverse ineligible / blocked ITC on time
Penalties & Consequences
What is at stake if you do not comply
- 18% interest per annum on tax paid after the due date
- Late fee of ₹50/day (₹20/day nil) on late GSTR-3B
- ITC over-claimed beyond GSTR-2B recovered with interest
- Failure to reverse Section 17(5) blocked credits invites demand
- GSTR-3B vs GSTR-1 mismatch triggers DRC-01B / DRC-01C notices
Regulatory Updates 2025–26
- 2025: GSTR-3B is increasingly auto-populated from GSTR-1/IFF and GSTR-2B; taxpayers reconcile before filing.
- 2025: The Invoice Management System (IMS) lets recipients accept, reject or keep invoices pending to finalise GSTR-2B and eligible input tax credit.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From computation to challan and filing — GSTR-3B fully managed for you.
On-Time Filing
Reminders before every 20th / 22nd / 24th so you never miss a deadline.
100% Online
Everything over WhatsApp / email — no office visits required.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Reconciled Together
GSTR-3B reconciled with GSTR-1 and GSTR-2B to prevent mismatches.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is GSTR-3B and who must file it?
What is the due date for filing GSTR-3B?
Which law governs GSTR-3B?
How is tax paid on GSTR-3B?
What is challan PMT-06?
How is input tax credit claimed in GSTR-3B?
What are Section 17(5) blocked credits?
Must GSTR-1 be filed before GSTR-3B?
What is the interest on late payment of GST?
What is the late fee for filing GSTR-3B late?
Can I file a nil GSTR-3B?
Can GSTR-3B be revised after filing?
How does the QRMP scheme affect GSTR-3B?
How do I file GSTR-3B on the GST portal?
What documents do I need to file GSTR-3B?
How much does it cost to file GSTR-3B — is there a government fee?
What happens if GSTR-3B and GSTR-1 do not match?
Official Sources & Legal References
Every regulatory figure on this page — due dates, interest, penalties and ITC rules — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File GSTR-3BOfficial portal to file the summary return and pay tax via challan PMT-06
- CGST Act, 2017 — Section 39The provision governing furnishing of returns by regular taxpayers · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017, plus circulars on ITC, Section 17 and QRMP
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on filing GSTR-3B and paying tax
Related Guides
GSTR-1 & GSTR-3B — Sections 37 & 39
Read guide ArticleGSTR-1 vs GSTR-3B Reconciliation Template
Read guide ArticleITC Matching & GSTR-2B — How It Works
Read guide ArticleBlocked Input Tax Credit — Section 17(5)
Read guide ArticleGST Payment via PMT-06 Challan — Step by Step
Read guide ArticleElectronic Ledgers & GST Payment
Read guide ArticleInvoice Management System (IMS) — New Compliance
Read guideGSTR-3B Filing Resources — All Free
Get Your GSTR-3B Filed Right
Expert-managed summary return — output tax and eligible ITC computed, matched to GSTR-2B, net tax paid via challan PMT-06 and GSTR-3B filed by the 20th or 22nd / 24th, all reconciled with GSTR-1. Free consultation, zero hidden charges.
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