What is GSTR-3B?

GSTR-3B is the primary monthly summary return filed by all regular GST taxpayers. It captures:

Table 3.1: Outward supplies and tax liability (taxable, exempt, zero-rated, non-GST)
Table 3.2: Inter-state supplies made to unregistered persons, composition dealers, and UIN holders
Table 4: Eligible ITC (from GSTR-2B) and ITC reversals
Table 5: Exempt, nil-rated, and non-GST inward supplies
Table 6: Payment of tax (cash and ITC)

Key Points for April 2026 Filing

Auto-populate ITC from GSTR-2B (generated on 14th of May for April purchases)
Reconcile GSTR-2B auto-populated ITC against purchase register before claiming
Check Rule 86B restrictions (if applicable): you may need to pay minimum 1% of output tax in cash
Ensure all GSTR-1/IFF entries for April are filed before GSTR-3B to avoid Table 3 mismatches

Do not claim ITC that does not appear in GSTR-2B. Excess ITC claimed without GSTR-2B support will attract scrutiny under Rule 86(B) notices.

Consequences of Late Filing

| Delay | Consequence | |---|---| | Filed after 20th May | ₹50/day late fee (nil return: ₹20/day) | | Tax paid late | 18% p.a. interest from due date | | Persistent defaults | GST registration cancellation risk |

Action Checklist

[ ] Reconcile GSTR-2B (available 14th May) with purchase register
[ ] Finalise outward supply figures from sales register/GSTR-1
[ ] Compute IGST, CGST, SGST payable (output tax - eligible ITC)
[ ] Create GST challan (PMT-06) and pay tax by 20th May
[ ] File GSTR-3B on GST portal by 20th May 2026