GST Suite

GSTR-3B Filing Guide & Calculator

Step-by-step interactive tool to prepare your GSTR-3B return. Calculate output tax, claim ITC, compute late fees and interest — all in one place.

Step 1: Basic Information

Enter your GSTIN and return period details

Step 2: Table 3.1 — Outward Supplies & Inward Supplies (Reverse Charge)

Enter taxable values and tax amounts for each category of supply

Nature of Supplies Taxable Value IGST CGST SGST/UTGST Cess
(a) Taxable outward supplies (other than zero rated, nil rated and exempted)
(b) Outward supplies (zero rated)
(c) Other outward supplies (nil rated, exempted) - - - -
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies - - - -
Total 0.00 0.00 0.00 0.00 0.00

Step 3: Table 3.2 — Inter-State Supplies

Supplies made to unregistered persons, composition dealers, and UIN holders

(a) Supplies to Unregistered Persons

(b) Supplies to Composition Taxable Persons

(c) Supplies to UIN Holders

Step 4: Table 4 — Eligible ITC

Input Tax Credit available, reversed, and net ITC

(A) ITC Available (whether in full or part)

Details IGST CGST SGST/UTGST Cess
(1) Import of goods - -
(2) Import of services - -
(3) Inward supplies liable to reverse charge
(4) Inward supplies from ISD
(5) All other ITC
Total ITC Available (A) 0.00 0.00 0.00 0.00

(B) ITC Reversed

Details IGST CGST SGST/UTGST Cess
(1) As per rules 42 & 43 of CGST Rules
(2) Others
Total ITC Reversed (B) 0.00 0.00 0.00 0.00

(C) Net ITC Available (A - B)

IGST
0.00
CGST
0.00
SGST/UTGST
0.00
Cess
0.00

(D) Ineligible ITC

Details IGST CGST SGST/UTGST Cess
(1) As per section 17(5)
(2) Others

Step 5: Table 5 — Exempt, Nil-Rated and Non-GST Inward Supplies

Values of supplies received that are exempt, nil-rated or non-GST

Nature of Supplies Inter-State Intra-State
From a registered supplier
From an unregistered supplier

Step 6: Tax Liability & Payment Summary

Auto-calculated from your entries above. Review before filing.

Output Tax Liability

From Table 3.1 rows (a) + (b) + (d)

HeadIGSTCGSTSGST/UTGSTCess
On outward supplies0.000.000.000.00
Less: ITC (Table 4C)0.000.000.000.00

IGST Credit Cross-Utilisation

IGST credit is applied first to IGST liability, then to CGST, then to SGST (Section 49A)

UtilisationIGSTCGSTSGST/UTGSTCess

Net Tax Payable (in Cash)

IGST Payable
0.00
CGST Payable
0.00
SGST/UTGST Payable
0.00
Cess Payable
0.00

Late Fee & Interest (if applicable)

ComponentCGSTSGST/UTGSTTotal
Late Fee0.000.000.00
Interest (18% p.a.)0.000.000.00
Total Payment (Tax + Late Fee + Interest)
0.00

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GSTR-3B Filing Guide

Common Mistakes in GSTR-3B Filing

  • Mismatch with GSTR-1: Output tax in GSTR-3B must reconcile with GSTR-1 totals. Discrepancies trigger notices.
  • Claiming ineligible ITC: Blocked credits under Section 17(5) (personal use, motor vehicles, food) are often wrongly claimed.
  • Wrong table for reverse charge: RCM supplies go in Table 3.1(d), not in regular outward supplies. The ITC for RCM is claimed in Table 4(A)(3).
  • Inter-state vs intra-state errors: Misclassifying supply type leads to IGST paid instead of CGST+SGST or vice versa.
  • Not reversing ITC on non-payment: If you haven't paid your supplier within 180 days, ITC must be reversed with interest.
  • Ignoring GSTR-2B reconciliation: ITC claimed should not exceed the amount reflected in your auto-generated GSTR-2B.

How to Claim ITC Correctly

  1. Check GSTR-2B: Start with your auto-populated GSTR-2B. It shows eligible ITC from supplier filings.
  2. Match invoices: Verify each invoice against your purchase register. Only claim ITC on invoices reflected in GSTR-2B.
  3. Segregate by type: Separate imports, reverse charge, ISD credits, and regular purchases into the correct rows of Table 4.
  4. Apply Rule 42/43 reversal: If inputs are used for both taxable and exempt supplies, reverse proportionate ITC.
  5. Exclude Section 17(5) items: Motor vehicles, food & beverages, health/fitness, club memberships, etc. Report these in Table 4(D).
  6. Report net ITC: Available ITC minus reversals gives you Net ITC in Table 4(C), which offsets your output liability.

Reverse Charge Mechanism (RCM)

Under RCM, the recipient pays GST instead of the supplier. It applies when:

  • Specified goods/services: Legal services from advocates, goods transport by GTA (if not opting forward charge), security services, etc.
  • Unregistered suppliers: Certain notified categories of supply from unregistered persons.
  • Import of services: All imports of services are subject to RCM.
  • Filing: Report in Table 3.1(d) of GSTR-3B. Pay tax through the electronic cash ledger (not ITC). Claim ITC for RCM in Table 4(A)(3) in the same or subsequent return.

Due Dates for GSTR-3B

Monthly filers: 20th of the following month. Example: July return due by 20th August.

Quarterly filers (QRMP Scheme):

  • Category 1 states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep): 22nd of the month after the quarter.
  • Category 2 states (all others): 24th of the month after the quarter.

QRMP eligibility: Aggregate turnover up to Rs 5 crore in the preceding financial year. Must opt in on the GST portal.

Penalties for Late Filing of GSTR-3B

  • Late fee: Rs 25 per day each under CGST and SGST (total Rs 50/day) for returns with tax liability. For nil returns, Rs 10 per day each (total Rs 20/day).
  • Maximum cap: Rs 5,000 per act (Rs 5,000 CGST + Rs 5,000 SGST = Rs 10,000 total). For nil returns, Rs 500 per act (Rs 1,000 total).
  • Interest: 18% per annum on the net tax liability, calculated from the day after the due date until the date of payment. Interest is charged only on the tax paid in cash (after adjusting ITC).
  • Registration cancellation: Continuous non-filing for 6 months (monthly) or 2 consecutive quarters (quarterly) can lead to suo motu cancellation of GST registration.
  • Impact on recipient: If your supplier does not file GSTR-1/3B, your ITC gets restricted. Timely filing protects the supply chain.