Guide

GSTR-3B: the monthly summary and the tax you pay

GSTR-3B is the summary return in which you declare your total sales and output tax, claim input tax credit (ITC) on purchases and pay the balance. Monthly filers file it by the 20th of the next month; quarterly (QRMP) filers by the 22nd or 24th of the month after the quarter, depending on their state.

Updated 29 October 2026

The tables you'll fill most

3.1 — outward supplies: taxable, zero-rated, nil-rated and non-GST, with the tax on each.
3.2 — inter-state supplies to unregistered persons, by state.
4 — eligible ITC, reversals and net ITC.
6 — payment of tax: output tax less ITC, paid from the credit ledger and in cash.

Check ITC against GSTR-2B

Only credit your suppliers have reported (shown in your GSTR-2B) can be claimed. Match GSTR-2B with your purchase bills before filing GSTR-3B.

In HextaBook

Reports → GSTR-3B fills these tables from your invoices, credit notes, purchase bills, debit notes and GST expenses, and shows the indicative tax payable after ITC.

Frequently asked questions

Can GSTR-3B be revised?

No. A mistake is corrected in a later month's return, so check the figures before filing.

Why is the ITC on the portal different from my books?

Usually because a supplier hasn't filed their GSTR-1 yet, or reported a different amount. Matching GSTR-2B with your purchase bills shows which.