How to File GSTR-3B — Step-by-Step Guide
Updated June 2026 · VerifiedWhat Is GSTR-3B and Who Must File It?
GSTR-3B is a simplified summary return under GST. Every person holding a regular GST registration must file GSTR-3B for each tax period, even if there are no transactions (nil return). Composition dealers, Input Service Distributors, and non-resident taxable persons are exempt from GSTR-3B.
What Is the Due Date for GSTR-3B?
The standard due date for GSTR-3B is the 20th of the month following the tax period. Taxpayers under the QRMP scheme (turnover up to ₹5 crore) file quarterly, with due dates on the 22nd or 24th of the month following the quarter, depending on the state.
How to File GSTR-3B — Step-by-Step
- Log in to the GST portal at
gst.gov.inwith your credentials. - Navigate to Services > Returns > Returns Dashboard.
- Select the Financial Year and Return Filing Period, then click “Search”.
- Click “Prepare Online” next to GSTR-3B (or “Prepare Offline” to upload JSON).
- Review and fill the sections:
- 3.1 – Outward supplies and tax payable (auto-populated from GSTR-1).
- 3.2 – Inter-state supplies to unregistered persons and composition dealers.
- 4 – Eligible ITC (auto-populated from GSTR-2B).
- 5 – Exempt, nil-rated, and non-GST inward supplies.
- 5.1 – Interest and late fee payable.
- 6.1 – Payment of tax (use electronic cash/credit ledger).
- Click “Save GSTR-3B” after reviewing each section.
- Preview the return using the “Preview Draft GSTR-3B” button.
- Accept the declaration checkbox and click “Submit”.
- If tax is payable, click “Make Payment” and offset liability using ITC or cash ledger.
- File using DSC (Digital Signature Certificate) or EVC (OTP).
Which Fields Are Auto-Populated vs Manual?
| Section | Description | Auto-Populated? |
|---|---|---|
| 3.1 – Outward Supplies | Taxable outward supplies and tax | Yes (from GSTR-1) |
| 3.2 – Inter-state Supplies | Supplies to unregistered/composition dealers | Yes (from GSTR-1) |
| 4 – ITC | Eligible Input Tax Credit | Yes (from GSTR-2B) |
| 5 – Exempt Supplies | Exempt, nil-rated inward supplies | No – Manual |
| 5.1 – Interest & Late Fee | Interest on delayed tax, late fee | Partially (system calculates) |
| 6.1 – Tax Payment | Offset from ITC and cash ledger | No – Manual |
What Is the Late Fee for Delayed GSTR-3B?
If GSTR-3B is filed after the due date, a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) applies, subject to a maximum of ₹10,000 per return. For nil returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). Additionally, interest at 18% per annum is charged on the outstanding tax liability from the due date until the date of payment.
What Happens If You Don’t File GSTR-3B?
- You cannot file GSTR-1 of the subsequent period if two consecutive GSTR-3B returns are pending.
- E-way bills cannot be generated if GSTR-3B is pending for two or more periods.
- Continued non-filing may lead to suo motu cancellation of GST registration.
- Refund applications cannot be processed until all pending returns are filed.
Frequently Asked Questions
Can I revise GSTR-3B after filing?
No. Once GSTR-3B is filed, it cannot be revised. However, you can make adjustments in the GSTR-3B of subsequent months to correct any errors.
Is GSTR-3B applicable for composition dealers?
No. Composition dealers file GSTR-4 (annually) and CMP-08 (quarterly). GSTR-3B is only for regular taxpayers.
Can I file a nil GSTR-3B via SMS?
Yes. If you have no outward supplies, no ITC to claim, and no tax liability, you can file a nil GSTR-3B via SMS from your registered mobile number.
What if the auto-populated figures in GSTR-3B are incorrect?
You can edit auto-populated values before filing. However, discrepancies between GSTR-1, GSTR-2B, and GSTR-3B may trigger notices from the department. Reconcile differences before submitting.
Is there any maximum cap on late fee for GSTR-3B?
Yes. The late fee is capped at ₹10,000 per return (₹5,000 CGST + ₹5,000 SGST) for regular returns. For nil returns, the cap is ₹500 per return (₹250 CGST + ₹250 SGST).
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