GSTR-3B is a simplified monthly summary return that every GST registered person must file. It contains self-assessed summary of outward supplies, input tax credit claimed, and tax payable.
Key components:
- Summary of outward supplies (taxable, exempt, nil-rated)
- Summary of inward supplies liable to reverse charge
- Input Tax Credit (ITC) claimed
- Tax payable and paid
- Interest/late fee if applicable
Unlike GSTR-1, this is a self-declaration return where you calculate and pay the tax.
Deadline
20th of the following month
View in Tax Calendar
See all GSTR-3B filing deadlines in our Tax Calendar with month-by-month breakdowns for the current year.
Open Tax Calendar