GSTR-3B Filing Guide: Monthly GST Summary Return | Kallapotti Learn

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 GSTR-3B is where you actually pay GST. This guide covers due dates, all sections to fill, ITC claim rules, and common mistakes to avoid.

  8 min read  Updated 16 September 2026  Ahopez Innovations Team GSTR-3BGST PaymentMonthly ReturnITC GSTR-3B is a monthly self-declared summary return where you pay your net GST liability. Unlike GSTR-1 (informational), GSTR-3B is where tax is actually deposited. Auto-filled with GSTR-2B data from October 2022.

## Due Dates

TaxpayerDue DateTurnover > ₹5 Crore (monthly filers)20th of the following monthTurnover ≤ ₹5 Crore — Category A States (QRMP)22nd of the month after quarter endTurnover ≤ ₹5 Crore — Category B States (QRMP)24th of the month after quarter end## Key Sections in GSTR-3B

TableWhat to Enter3.1Total outward taxable supplies (sales) — taxable, exempt, nil rated, non-GST3.1.1Supplies notified under Section 9(5) (e-commerce operators & restaurant/cab services)3.2Inter-state supplies to unregistered persons, composition dealers, UIN holders4Eligible ITC (auto-populated from GSTR-2B: imports, RCM, ISD, all other ITC)5Exempt, nil-rated, and non-GST inward supplies6.1Net tax payable (IGST, CGST, SGST, Cess) after ITC set-off6.2TDS / TCS credits — if applicable## How to Calculate Net Tax Payable

- 1 Calculate total output tax from Table 3.1 & 3.1.1 (sales)
- 2 Calculate eligible ITC from GSTR-2B (Table 4)
- 3 Net liability = Output Tax − Eligible ITC
- 4 Pay net liability in cash via Electronic Cash Ledger
- 5 ITC is set off under Rule 88A: IGST credit must be fully exhausted first before using CGST or SGST
 Important Late filing attracts ₹50/day (₹25 CGST + ₹25 SGST; ₹20/day for Nil returns) subject to Section 47 caps, plus 18% annual interest under Section 50(1) on the net tax liability paid through Electronic Cash Ledger from the due date.

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 Kallapotti generates GSTR-1-ready data, auto-calculates HSN codes, and tracks ITC — all from
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