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Step-by-Step Guide for GSTR-3B Monthly Filing

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Step-by-Step Guide for GSTR-3B Monthly Filing

GSTR-3B is a mandatory monthly GST return that summarizes a taxpayer’s sales, purchases, tax liability, and Input Tax Credit (ITC).
Every regular GST-registered taxpayer must file GSTR-3B on time, even if there is no business activity.

This blog explains the exact step-by-step process for GSTR-3B monthly return filing, helping businesses stay compliant and avoid penalties.

What Is GSTR-3B?

GSTR-3B is a self-declared summary return that includes:

  • Outward supplies (sales)
  • Inward supplies liable to reverse charge
  • Eligible Input Tax Credit
  • GST tax payable and payment details

It is the primary return for GST tax payment.

Who Must File GSTR-3B Monthly?

GSTR-3B monthly filing applies to:

  • Regular GST taxpayers
  • Businesses with turnover above QRMP limits
  • Taxpayers opting for monthly returns

Applicable to:

  • Proprietorships
  • Companies
  • LLPs
  • Traders
  • Service providers

GSTR-3B Due Date (Monthly)

CategoryDue Date
Monthly Filers20th of next month
QRMP (Monthly payment)25th of next month

Late filing results in interest and late fees.

Documents Required for GSTR-3B Filing

  • Sales register
  • Purchase register
  • GSTR-1 filed data
  • GSTR-2B ITC statement
  • GST payment challans
  • Credit & debit notes

Step-by-Step Process for GSTR-3B Monthly Return Filing

Step 1: Login to GST Portal

  • Visit the GST portal
  • Login using:
    • GSTIN
    • Username
    • Password
    • Captcha

Step 2: Open GSTR-3B Return

  • Go to Returns → Returns Dashboard
  • Select Financial Year & Month
  • Click Prepare Online

Step 3: Enter Outward Supply Details

Fill details in:

  • Table 3.1(a) – Taxable outward supplies
  • Table 3.1(b) – Zero-rated supplies
  • Table 3.1(c–e) – Exempt & non-GST supplies

Ensure figures match GSTR-1.

Step 4: Enter ITC Details

  • Enter ITC as per GSTR-2B
  • Separate:
    • Eligible ITC
    • Ineligible ITC
  • Include reverse charge ITC where applicable

Step 5: Review Tax Liability

  • System auto-calculates:
    • IGST
    • CGST
    • SGST
  • Verify totals carefully

Step 6: Offset Tax & Make Payment

  • Use:
    • Electronic Credit Ledger (ITC)
    • Electronic Cash Ledger
  • Generate challan if balance is insufficient
  • Complete payment

Step 7: File GSTR-3B

  • Submit return
  • File using:
    • DSC (Companies & LLPs)
    • EVC (Proprietors / Individuals)

Step 8: Download Acknowledgement

  • Download ARN & filed return
  • Save for records and audits

Common Mistakes to Avoid in GSTR-3B

  • ❌ Claiming ITC not appearing in GSTR-2B
  • ❌ Mismatch with GSTR-1
  • ❌ Incorrect reverse charge entries
  • ❌ Late filing every month
  • ❌ Ignoring Nil return filing

Late Fee & Interest for GSTR-3B

TypeAmount
Late Fee₹50 per day
Nil Return₹20 per day
Interest18% per annum
Maximum Late Fee₹10,000

Importance of Timely GSTR-3B Filing

  • Prevents GST notices
  • Maintains ITC eligibility
  • Improves compliance rating
  • Avoids blocking of e-way bills

How Saving Mantra Helps with GSTR-3B Filing

Saving Mantra provides end-to-end GST compliance services, including:

  • Monthly GSTR-3B filing
  • GSTR-1 & 2B reconciliation
  • ITC eligibility checks
  • Automated reminders & dashboards
  • Notice handling & expert review

✔ Accurate tax computation
✔ Zero penalty approach
✔ Compliance peace of mind

Frequently Asked Questions (FAQs)

Q1. Is GSTR-3B mandatory every month?
Yes, even if there is no business activity.

Q2. Can GSTR-3B be revised?
No. Errors must be adjusted in future returns.

Q3. Is GSTR-3B required if GSTR-1 is not filed?
Yes. GSTR-3B filing is independent and mandatory.

Q4. Should ITC be claimed as per purchase books or GSTR-2B?
ITC should be claimed strictly as per GSTR-2B.

Disclaimer

This article is for informational purposes only. GST laws, due dates, and return filing procedures are subject to change based on government notifications. Always verify information from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

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