How to file GSTR-3B (step-by-step for Indian SMBs)

GSTR-3B is the monthly summary return every GST-registered taxpayer files. Skipping it triggers late fees of ₹50/day (₹20/day for NIL return) plus 18% interest. Here is the actual filing.

Step 1: Log in to gst.gov.in

Username/password OR Aadhaar OTP. Go to Returns Dashboard → select financial year and month → GSTR-3B → Prepare Online.

Step 2: Fill Table 3.1: Outward supplies

Enter the total taxable value, CGST, SGST/UTGST, IGST and Cess for: outward taxable supplies, zero-rated supplies (exports + SEZ), other outward (nil-rated, exempt, non-GST). Numbers come from your GSTR-1.

Step 3: Fill Table 3.2: Inter-state supplies to unregistered / composition / UIN

Mandatory disclosure of inter-state B2C and supplies to composition dealers, UIN holders. State-wise split.

Step 4: Fill Table 4: Eligible ITC

Inward supplies from your suppliers. The numbers MUST match GSTR-2B (auto-populated from your suppliers' GSTR-1). Discrepancies → either chase your supplier or restrict the ITC claim.

Step 5: Fill Table 5: Exempt, nil-rated, non-GST inward supplies

Goods/services that didn't carry GST. Petrol, alcohol, certain foods. Reported for record-keeping; no tax impact.

Step 6: Pay any tax payable

GSTR-3B shows total liability minus ITC = net payable. Pay via Electronic Cash Ledger (NEFT, RTGS, UPI, or netbanking). Tax must be paid BEFORE you file.

Step 7: File with EVC or DSC

Sign with EVC (OTP on registered mobile, individuals/proprietors) or DSC (digital signature, companies/LLPs). Filed return generates an ARN — save it. You cannot revise GSTR-3B; mistakes are fixed in the next month.

Frequently asked questions