Also known as: Self-assessed summary return
Monthly self-assessed summary GST return that captures outward tax liability, input tax credit, and net tax payable.
GSTR-3B is the summary return every regular GST taxpayer files each month (or quarter under QRMP). It does not contain invoice-level detail — instead, it reports the aggregate outward tax liability, eligible input tax credit (ITC), tax payable in cash, and any TDS / TCS adjustments. The due date is the 20th of the month following the tax period for monthly filers, with QRMP filers paying tax monthly via PMT-06 and filing GSTR-3B quarterly by the 22nd or 24th depending on state.
The return has six key sections — 3.1 outward and inward (reverse charge) supplies, 3.2 inter-state supplies to unregistered persons and composition taxpayers, 4 eligible ITC and reversals, 5 exempt / nil-rated / non-GST inward supplies, 5.1 interest and late fee, and 6 payment of tax. Section 4 is where many reconciliation differences appear. Supplier-reported credit generally needs to be reflected in GSTR-2B, while imports, reverse charge, ISD credit, blocked credit, and every other eligibility condition still require their own review.
Late fee and interest depend on the return period, filing status, taxpayer category, turnover band, and the rules applied by the GST portal. Confirm the exact payable amount on the portal. ReadyBooks.ai prepares supported GSTR-3B figures from posted sales and purchase books and, when you explicitly pull or upload the exact-period GSTR-2B data, uses that reviewed data for eligible-ITC preparation. Re-run reconciliation after source changes, review statutory disclosures and reversals, and complete validation, payment, and filing on the GST portal.