🔹 Introduction

GSTR-3B is a monthly/quarterly summary return under GST where taxpayers report sales, purchases, ITC claimed, and tax paid. It is a self-declaration return and one of the most important compliance requirements for SMEs, startups, and traders. Wrong filing can lead to interest, penalties, or notices.

This step-by-step guide will help businesses file GSTR-3B correctly in 2025.

(References: Sec. 39 of CGST Act, Rule 61, CBIC notifications up to 2025)

🔹 Who Needs to File GSTR-3B?

• All registered taxpayers (except composition scheme, non-residents, ISD, TDS/TCS deductors).

• Frequency:

  • Monthly: Turnover above ₹5 crore.

  • Quarterly (QRMP Scheme): Turnover up to ₹5 crore.

⚠️ Note: Even if there are no transactions, NIL GSTR-3B must be filed.

🔹 Due Dates

• Monthly filers: 20th of next month.

• Quarterly filers (QRMP): 22nd/24th of month after quarter (depending on state).

Late filing = Late fee + 18% interest.

🔹 Step-by-Step Process to File GSTR-3B

📌 Step 1: Login to GST Portal
Go to gst.gov.in → Services → Returns → Returns Dashboard.

📌 Step 2: Select Tax Period
Choose relevant month/quarter.

📌 Step 3: Enter Outward Supplies (Sales)

• 3.1(a): Outward taxable supplies.

• 3.1(b): Outward supplies under reverse charge.

• 3.1(c): Zero-rated supplies (exports/SEZ).

• 3.1(d): Exempt, nil-rated, non-GST supplies.

📌 Step 4: Enter Input Tax Credit (ITC)

• Table 4: Eligible ITC (from GSTR-2B).

• Reverse ineligible ITC (blocked credits, personal use).

• Adjust reversals under Rule 42/43.

📌 Step 5: Compute Tax Liability
System auto-calculates CGST, SGST, IGST, Cess.

📌 Step 6: Pay Tax

• Use cash ledger (Challan PMT-06) and credit ledger.

• Ensure ITC utilization order is followed.

📌 Step 7: Preview & Submit
Check draft → Preview return → Submit.

📌 Step 8: File with DSC/EVC
ARN generated as proof.

🔹 Common Mistakes to Avoid

1. Claiming ITC not available in GSTR-2B.

2. Forgetting to reverse ineligible ITC.

3. Declaring exempt sales as taxable.

4. Filing late → interest & late fee.

✅ Tip: Reconcile GSTR-1 vs 3B vs 2B monthly.

🔹 Penalties for Wrong Filing

• Late fees: ₹50 per day (₹20 for NIL return).

• Interest @ 18% p.a. on delayed tax payment.

• Wrong ITC claim → penalties under Sec. 74A (from FY 2024-25).

🔹 FAQs

Q1. Can GSTR-3B be revised?
➡️ No, corrections only in subsequent returns.

Q2. What if filed NIL return by mistake?
➡️ Cannot revise, report in next period.

Q3. Can ITC be adjusted later?
➡️ Yes, if invoice reflects in GSTR-2B of later month.

Q4. What happens if I don’t file?
➡️ Late fee, interest, ITC blockage, and possible notice.

Q5. Do QRMP taxpayers still file monthly challan?
➡️ Yes, PMT-06 challan for first 2 months of quarter.

🔹 Best Practices

• ✅ File before due date.

• ✅ Use GSTR-2B for ITC claim.

• ✅ Maintain reconciliations.

• ✅ Review sales, ITC, and payments before final submission.

🔹 Conclusion

Filing GSTR-3B correctly is essential for compliance and avoiding notices. With a step-by-step approach, SMEs and traders can manage filing easily.

📌 Need help with monthly GST returns or QRMP compliance?
Contact Tech-Tax Solutions – Quality, Trust & Expertise in Ghaziabad, Noida & Delhi.