Glossary GST
GSTR-3B
Definition
GSTR-3B is the monthly or quarterly GST summary return in which you declare output tax, claim input tax credit and pay the net tax due.
Example
In October a Bhopal trader's sales carry ₹3,20,000 of GST and its eligible ITC from GSTR-2B is ₹2,70,000. GSTR-3B sets off the ₹2,70,000 and the trader pays the remaining ₹50,000 in cash. Any reverse charge tax for the month is added and paid in cash too.
GSTR-3B in TallyPrime and in Cashflow OS
Where to find itIn TallyPrime
TallyPrime has a GSTR-3B report built from all GST vouchers, showing the figures for each table and the vouchers behind them. Compare it with GSTR-1 and GSTR-2B before filing on the portal.
On your phoneIn Cashflow OS
Cashflow OS shows a GSTR-3B view prepared from the Tally data, with JSON download for the GST portal. The return is filed and tax paid on the portal.
See how it works
Common misunderstandings
- Watch outClaiming ITC that is not in GSTR-2B, a common reason for notices.
- Watch outAssuming a wrong GSTR-3B can be revised. Errors are corrected in a later return within time limits.
What GSTR-3B covers
Unlike GSTR-1, GSTR-3B does not list invoices. It has totals: outward supplies and tax by type, inward supplies liable to reverse charge, eligible ITC (taken from GSTR-2B with your own adjustments), ITC reversals, exempt and non-GST inward supplies, and interest and late fee. Once the figures are in, you offset the liability with ITC and pay the balance in cash from the electronic cash ledger. Much of the form is auto-filled from your GSTR-1 and GSTR-2B. More in our guide on what GSTR-3B is.
When it is filed
Monthly filers file by the 20th of the next month. QRMP filers file quarterly by the 22nd or 24th of the month after the quarter, depending on the state, and pay tax monthly in the first two months through a challan. Late filing attracts a late fee and interest on tax paid late. Check current dates on gst.gov.in.
Example
For October a trader's sales carry ₹4,50,000 of GST. GSTR-2B shows ₹3,80,000 of eligible input credit, of which ₹12,000 relates to a blocked item the trader must not claim. Net ITC is ₹3,68,000. The cash payable is ₹4,50,000 minus ₹3,68,000, which is ₹82,000. If the trader also bought legal services liable to reverse charge with ₹9,000 tax, that ₹9,000 must be paid in cash and can then be claimed back as ITC in the same return.
Where it shows up in TallyPrime
TallyPrime has a GSTR-3B report built from all GST vouchers, showing each table's figures and the vouchers behind them. It is worth comparing its output tax with your GSTR-1 and its ITC with GSTR-2B before you file. Our guide on how to check GSTR-3B from Tally data lists the checks. Cashflow OS shows a GSTR-3B view from the synced Tally data; it does not file the return.
This is general information, not tax advice.
Related terms
GSTR-1GSTR-2BInput tax credit (ITC)Reverse charge (RCM)All terms A–Z
Questions about GSTR-3B
What is the difference between GSTR-1 and GSTR-3B?
Can a filed GSTR-3B be revised?
Is GSTR-3B needed if there was no business in the month?
Can I pay tax without filing GSTR-3B?
Is GSTR-3B auto-filled?
This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.
