GSTR-3B Liability Calculator
Work out your net GST payable in cash — output tax on sales minus the input tax credit and cash-ledger balance, live as you type.
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GSTR-3B liability breakdown
Get your GSTR-3B filed accurately by a GST expert
We reconcile your ITC, compute the right cash liability and file on time — no late fees, no notices.
Disclaimer: Indicative estimate of net cash liability. Actual payable may vary with reverse charge, ineligible/blocked ITC, ITC set-off order (IGST → CGST/SGST) and interest. Rules per the CGST Act.
How GSTR-3B liability works
GSTR-3B is your monthly summary return. Your net GST payable in cash is simply the tax you collected on sales (output tax) minus the input tax credit you are eligible to claim minus anything already lying in your electronic cash ledger. Only the shortfall is paid in cash.
Key facts
Worked example
A trader has taxable sales of ₹10,00,000 in the month at 18% GST and holds ₹1,20,000 of eligible input tax credit.
Key terms explained
Output tax
The GST you charge and collect on your outward supplies (sales). It equals taxable value × applicable rate (5%, 12%, 18% or 28%), split into CGST + SGST for intra-state and IGST for inter-state supplies.
Input Tax Credit (ITC)
The GST you paid on business purchases and expenses that you can set off against output tax. It must be reflected in your GSTR-2B, used for business, and not fall under blocked credits (motor cars, personal use, etc.).
Due date — 20th
Monthly GSTR-3B is due by the 20th of the following month. Under the QRMP scheme small taxpayers file quarterly (22nd or 24th) but pay tax monthly through PMT-06.
Interest — 18%
Late payment of the net cash liability attracts interest at 18% per annum for the delay period. Missing the return also triggers a late fee, so paying and filing on time matters.
Questions people ask
Short answers on GSTR-3B Liability. Tap a question to open it.
01How is the GSTR-3B liability computed?
Output tax on outward supplies plus tax payable under reverse charge, less eligible input tax credit after blocked credits and reversals. The balance is paid in cash through the electronic cash ledger.
02Can IGST credit be used against CGST and SGST?
Yes. IGST credit must be used first, and can then be set off against CGST and SGST in any order. CGST credit cannot be used against SGST, and vice versa.
03Is reverse charge liability payable in cash?
Yes. Tax under reverse charge must be paid in cash and cannot be discharged from the credit ledger. The credit for it becomes available in the same or the following month, subject to the usual conditions.
04What interest applies if 3B is filed late?
18% per annum on the tax paid in cash for the delay, and 24% where ineligible input tax credit was availed and utilised. Interest is computed on the net cash liability, not the gross tax.
05Can GSTR-3B be revised?
No. Errors are corrected in a subsequent period's return, up to 30 November following the end of the financial year or the filing of the annual return, whichever is earlier.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.