GSTR-3B — The Monthly Summary

"GSTR-1 tells the government what you sold," Sharma Sir explained. "But GSTR-3B is where you actually PAY." It was the 15th of February. Bisht Ji's GSTR-1 for January was filed four days ago. Now it was time for GSTR-3B — due on the 20th. Meera opened her notebook. "So GSTR-1 is like telling the government your bill, and GSTR-3B is like paying the bill?" Sharma Sir nodded. "Exactly right. And today, you're going to calculate how much Bisht Ji owes and help him pay it."

What is GSTR-3B?

GSTR-3B is a monthly summary return that every regular GST-registered person must file. Unlike GSTR-1, which lists every invoice in detail, GSTR-3B gives a summary of:

1. All your output tax (GST collected on sales)
2. All your input tax credit (GST paid on purchases)
3. The net tax payable (the difference)

And most importantly — this is where you actually pay the tax. When you file GSTR-3B, you make the payment.

GSTR-1 vs GSTR-3B

Think of it this way: GSTR-1 is like an itemized receipt showing every dish you ordered at a restaurant. GSTR-3B is the final bill at the bottom that says "Total: Rs X. Please pay."

Who Files GSTR-3B?

• Every regular GST-registered person
• Even if you have no transactions in the month — file a Nil GSTR-3B
• Composition scheme dealers do NOT file GSTR-3B (they file CMP-08 quarterly)

Due Date

For Uttarakhand, the QRMP due date is the 22nd. But since we are learning with monthly data, let us use the standard 20th as our reference.

For January 2026 data: GSTR-3B is due by 20th February 2026.

The Structure of GSTR-3B

GSTR-3B has a simple structure with a few key tables. Let us go through each one.

Table 3.1 — Outward Supplies (Your Sales)

This is where you report the total value and tax of all your sales. It is divided into categories:

For Bisht Ji, most sales go in row (a) — taxable outward supplies.

Bisht Ji's Table 3.1 for January 2026:

Total output tax: IGST Rs 15,000 + CGST Rs 11,250 + SGST Rs 11,250 = Rs 37,500.

Note: The credit note of Rs 5,000 (for the returned goods) reduces the taxable value. If you include it, the taxable value in row (a) would be Rs 7,45,000 instead of Rs 7,50,000, and the total tax would be reduced by Rs 250. For simplicity, we use the gross figures here and the credit note adjustment happens automatically in the final calculation.

Table 3.2 — Inter-State Supplies to Unregistered Persons and Composition Dealers

This table captures inter-state sales made to:

• Unregistered persons (no GSTIN)
• Composition dealers

Bisht Ji did not make any inter-state B2C sales in January, so this table is zero for him.

Table 4 — Eligible ITC (Input Tax Credit)

This is the most important table for reducing your tax. Here you report the ITC you are claiming.

Row (5) "All other ITC" is where most of the ITC goes — purchases from registered suppliers within India.

Row (D) is where you report ITC that is not eligible (blocked credits like the office lunch from Chapter 19).

The net ITC that Bisht Ji can use = Rs 32,200 (total of IGST + CGST + SGST after excluding blocked credits).

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

This is a summary table for supplies that do not attract GST:

Bisht Ji sells only taxable goods, so this table is all zeros.

If Rawat Aunty were filing (she sells some exempt items like loose rice and dal), she would report those values here.

Table 6 — Payment of Tax

This is the final table — the actual payment calculation. This is where ITC is set off against the output tax.

Here is how it works for Bisht Ji:

Step 1: Start with Output Tax

Step 2: Apply ITC (set-off)

Remember the set-off rules from Chapter 19:

• IGST credit first against IGST, then CGST, then SGST
• CGST credit against CGST, then IGST
• SGST credit against SGST, then IGST

Carry-forward CGST credit: Rs 4,850 - Rs 3,750 = Rs 1,100 (goes to next month).

Step 3: The Final Payment Table

Bisht Ji needs to pay Rs 6,400 in cash to the government.

How to Pay: The Electronic Ledgers and Challan

GST has three electronic "wallets" for every taxpayer on the GST portal:

1. Electronic Cash Ledger

This is like your bank account with the government. When you pay GST in cash (via net banking, NEFT, RTGS, or over-the-counter at a bank), the money goes into this ledger.

2. Electronic Credit Ledger

This holds all your ITC. When your suppliers file GSTR-1 and the ITC flows into your GSTR-2B, it appears here.

3. Electronic Liability Ledger

This shows your total tax obligation. When you file GSTR-3B, the liability shows up here. You "pay" it by using funds from your Credit Ledger (ITC) and Cash Ledger.

Creating a Challan and Making Payment

To pay the Rs 6,400, Meera followed these steps:

Step 1: Create a Challan

On the GST portal, go to Services > Payments > Create Challan.

Enter the amounts:

Step 2: Choose Payment Method

Bisht Ji uses net banking. Meera selected his bank, and Bisht Ji logged into his bank account to authorize the payment.

Step 3: Payment Confirmation

After payment, the amount appears in the Electronic Cash Ledger on the GST portal. The challan reference number is generated (CIN — Challan Identification Number).

Step 4: File GSTR-3B

Now go back to GSTR-3B. All tables are filled. The payment is made. Click Submit and then File with EVC (OTP).

GSTR-3B for January 2026 is filed! The liability is discharged.

Interest and Late Fees

Late Filing Fee

Interest on Late Payment

If you file GSTR-3B late and pay the tax late, you also owe interest:

Interest is calculated from the day after the due date until the date of actual payment.

Example: Bisht Ji's January GSTR-3B was due on 20th February. If he files on 20th March instead (28 days late):

• Late fee: 28 days x Rs 50 = Rs 1,400
• Interest on Rs 6,400 for 28 days: Rs 6,400 x 18% x 28/365 = Rs 88 (approximately)
• Total extra cost: Rs 1,400 + Rs 88 = Rs 1,488

"That's why we never miss a deadline," Sharma Sir said firmly.

GSTR-3B for Nil Returns

Even if Bisht Ji had zero sales and zero purchases in a month (maybe the shop was closed for renovation), he still must file GSTR-3B. It is called a Nil GSTR-3B.

All tables will show zero. No payment needed. But the filing itself is mandatory.

On the GST portal, there is even a special SMS-based nil filing option. You can file a nil GSTR-3B by sending an SMS from the registered mobile number — without even logging into the portal.

Hands-On: Filing Bisht Ji's GSTR-3B in ERPLite and on the Portal

Let us walk through the entire process step by step.

Part A: Get the Numbers from ERPLite

Step 1: Open ERPLite. Go to Reports > GST Reports > GSTR-3B Report.

Select period: January 2026.

ERPLite generates a report that mirrors the GSTR-3B format:

Table 3.1 — Outward Supplies:

Table 4 — ITC:

Table 6 — Payment:

Meera printed this report and compared it with the manual calculation she had done. Everything matched.

Step 2: Cross-check with GSTR-1 data.

"Always check that GSTR-1 and GSTR-3B match," Negi Bhaiya said. "If they don't, you'll get a notice from the GST department asking why."

Step 3: Cross-check ITC with GSTR-2B.

Download Bisht Ji's GSTR-2B from the portal. Compare total ITC:

Part B: File on the GST Portal

Step 4: Log in to gst.gov.in with Bisht Ji's credentials.

Step 5: Go to Returns > GSTR-3B. Select period: January 2026.

Step 6: Fill in each table. The portal has an online form. Enter the numbers from the ERPLite report:

• Table 3.1: Enter taxable value and tax amounts for each category
• Table 4: Enter ITC details
• Table 5: Enter exempt/nil/non-GST values (all zero for Bisht Ji)

Step 7: Click Save to save your work.

Step 8: Click on Payment of Tax (Table 6). The portal calculates the set-off automatically and shows:

Tax Payable:     IGST: 15,000   CGST: 11,250   SGST: 11,250
ITC Utilized:    IGST: 15,000   CGST: 11,250   SGST:  4,850
Cash Required:   IGST:      0   CGST:      0   SGST:  6,400

Step 9: If the Electronic Cash Ledger does not have enough balance, create a challan and make the payment first (as described above). Once Rs 6,400 is in the cash ledger, proceed.

Step 10: Click Offset Liability. The portal uses the ITC from the Credit Ledger and cash from the Cash Ledger to pay off the liability.

Step 11: Verify the final summary. Click Submit and then File with EVC (OTP on registered mobile).

Step 12: Download the filed GSTR-3B and the payment receipt. Save them in Bisht Ji's file.

"Done!" Meera said, and she could not help smiling.

"Remember," Sharma Sir said, "you just saved Bisht Ji Rs 31,100 in cash payment by properly claiming ITC. If you had not tracked his purchases, verified the invoices, and reconciled with GSTR-2B, he might have paid the full Rs 37,500. That's the value of a good accountant."

Monthly Timeline: Putting It All Together

Here is the monthly cycle for Bisht Ji:

"Pin this timeline on the wall," Sharma Sir told Meera. "Every month, same rhythm. Like the monsoon — it comes, you prepare, you handle it."

Quick Recap

• GSTR-3B is the monthly summary return where you calculate and pay GST.
• Table 3.1: Report your output tax (sales). Categories: taxable, zero-rated, nil/exempt, reverse charge, non-GST.
• Table 4: Report your ITC. Include all eligible credits, exclude blocked credits, note any reversals.
• Table 5: Report exempt, nil-rated, and non-GST supplies.
• Table 6: The payment table. Use ITC first (from Credit Ledger), then pay the balance in cash (from Cash Ledger).
• Due date: 20th of the next month (22nd/24th for QRMP).
• Late fee: Rs 50/day (max Rs 10,000). Interest: 18% per annum.
• Always cross-check GSTR-1 totals with GSTR-3B totals, and ITC claims with GSTR-2B.
• ERPLite generates GSTR-3B data from your voucher entries. Verify, then file on the GST portal.

Practice Exercise

Exercise 1: Fill GSTR-3B Table 3.1

Using Bisht Ji's February 2026 sales data (from the Chapter 20 exercises):

Credit note: CN/004 for Rs 10,000 (against BT/0155, intra-state).

Calculate:

1. Total taxable value
2. Total IGST
3. Total CGST
4. Total SGST

Exercise 2: Calculate Net Payable

February ITC available (from Chapter 19 Exercise 1):

• IGST: Rs 14,000
• CGST: Rs 9,000 + Rs 1,100 (carry forward from January) = Rs 10,100
• SGST: Rs 9,000

Carry forward from January: CGST Rs 1,100.

Using the output tax from Exercise 1, calculate:

1. ITC set-off for each tax type
2. Cash payable for each tax type
3. Any carry-forward to March

Exercise 3: Timeline

Bisht Ji's financial year is April 2025 to March 2026. List the GSTR-3B due dates for every month of the year (assume monthly filing, due on 20th). How many GSTR-3B returns does he file in one year?

Exercise 4: What If?

Bisht Ji's February GSTR-3B shows SGST payable (cash) of Rs 4,000. But he does not have money in his bank account. The due date is 20th March. He manages to pay on 5th April.

1. How many days late?
2. Calculate the late fee.
3. Calculate the interest (18% per annum on Rs 4,000).
4. What is the total extra cost?

Fun Fact

Here is something encouraging: In the first year of GST (2017-18), the GST portal crashed multiple times on deadline days because millions of people tried to file at the last minute. Today, the system handles over 1.4 crore GSTR-3B filings every month smoothly. The technology has improved enormously. But the habit of last-minute filing has not changed! Sharma Sir's golden rule: "File by the 15th. Sleep well on the 20th." If Meera follows this discipline, she will be ahead of 80% of accountants in India.