Taxation · Returns

GSTR-3B: Monthly and Quarterly Summary Return for CA Inter

Updated 4 October 2026 · Fact-checked

GSTR-3B is the summary return in which a regular taxpayer reports outward supplies, ITC claimed and tax payable, and pays the tax. Monthly filers file by the 20th of the next month. QRMP filers file quarterly. To solve questions, compute liability, set off ITC in the legal order, pay the balance in cash, then add interest and late fee.

Understand GSTR-3B: Monthly and Quarterly Summary Return

GSTR-3B is a self-assessed summary return under the CGST Act, 2017. It is not a detailed invoice-wise return. You report totals: tax on your sales, tax credit you claim on purchases, and the tax you pay. The tax is paid when you file it.

A regular taxpayer files it every month, due by the 20th of the following month. A taxpayer whose aggregate turnover in the preceding financial year was up to ₹5 crore can opt for the QRMP scheme. Such a person files GSTR-3B quarterly, due on the 22nd or 24th of the month after the quarter, depending on the State or Union territory. Tax is still paid every month in the first two months of the quarter, by the 25th, using challan PMT-06.

The form has a fixed structure. Table 3.1 shows outward supplies and inward supplies liable to reverse charge. Table 3.2 shows inter-state supplies to unregistered persons, composition dealers and UIN holders. Table 4 shows eligible ITC, ITC reversed and net ITC. Table 5 shows exempt, nil-rated and non-GST inward supplies. Table 5.1 shows interest and late fee. Table 6 shows payment of tax.

Tax paid through ITC is offset in a set order. IGST credit is used first for IGST. Any balance IGST credit can then be used against CGST and SGST, in any order the taxpayer chooses. So the head-wise cash split can vary, but the total cash payable does not change. CGST credit is used for CGST, then IGST. SGST credit is used for SGST, then IGST. CGST credit cannot pay SGST, and the reverse. Tax under reverse charge must be paid in cash, not by ITC.

GSTR-3B cannot be revised once filed. If you find that liability was short-reported or omitted, you declare it in a later month's return, generally in Table 3.1, and pay the tax along with interest on the delayed tax. Errors in invoice-level outward supply details can also be corrected through the amendment tables of GSTR-1. If you pay late, you owe interest under section 50 and a late fee under section 47.

Key rules to remember

Monthly due date: 20th of the next month; For regular taxpayers who are not under QRMP. Some notified classes of taxpayers get extended dates by notification, so follow the date given in the question.
QRMP quarterly due date: 22nd or 24th of the month after the quarter ends; Available if aggregate turnover in the preceding financial year was up to ₹5 crore. The date depends on the State or Union territory. Tax for months one and two is paid by the 25th through PMT-06.
Cash tax payable: Output tax liability (incl. RCM) − ITC utilised = Cash payment; RCM tax cannot be paid from the credit ledger. It is always paid in cash.
Net ITC (Table 4C): Net ITC = Table 4(A) ITC available − Table 4(B) ITC reversed; Table 4(D) shows ineligible ITC for information. It is not part of net ITC.
Interest on late payment: Interest = Tax paid late × 18% × days of delay ÷ 365; Counted from the day after the due date to the date of payment. It is charged on the tax payable in cash after ITC set-off, not on the gross liability.
Interest on ITC wrongly availed and utilised: Interest = Excess ITC × 24% × days ÷ 365; Applies when ITC is wrongly availed and utilised, or excess ITC is claimed and utilised.
Late fee (statutory rate): ₹50 per day (₹25 CGST + ₹25 SGST); ₹20 per day for a nil return (₹10 + ₹10); maximum ₹10,000 per return (₹5,000 + ₹5,000); Government has reduced the daily fee and caps for many classes of taxpayers by notification, based on turnover and on whether the return is nil. If the question gives concessional rates, use them.
Revision of GSTR-3B: Not allowed; Declare short-reported liability in a later period's return, with interest on the delayed tax.

How to solve GSTR-3B: Monthly and Quarterly Summary Return questions

Use this order for any computational or theory question on GSTR-3B. It keeps your working in the same sequence as the form.

1Identify the filer type. Check whether the person is monthly or QRMP, and note the due date and the date of actual filing.
2List outward supplies for Table 3.1. Separate taxable, zero-rated, nil-rated or exempt, non-GST, and RCM inward supplies. Split tax into IGST, CGST and SGST.
3Work out eligible ITC for Table 4. Take ITC available, deduct reversals and blocked credit, and show it head-wise as IGST, CGST and SGST.
4Offset the liability in the legal order. Use IGST credit first against IGST. Any balance IGST credit can go against CGST and SGST in any order, so follow the split given in the question or state your choice. Use CGST and SGST credits against their own heads, then IGST. Leave RCM tax out of the ITC set-off.
5Compute the cash payment head-wise. Add the RCM tax to any balance left after set-off. The total cash is the same whichever way the IGST balance is split between CGST and SGST.
6Count the days of delay from the day after the due date up to the date of payment.
7Calculate interest at 18% on the cash tax paid late, then late fee per day, subject to the cap. Split the late fee equally between CGST and SGST.
8State the compliance conclusion in one line. If the question asks about corrections, say that GSTR-3B cannot be revised and that short-reported liability is declared in a later return with interest on the delayed tax.

Quickest way: Table-by-table scan with a cash-payment shortcut

When to use it: Use this for MCQs and for the 70-mark written section when time is short.

MCQs: first check the facts. Monthly or QRMP, due date, and the rate of interest (18% or 24%). Most wrong options differ in just one of these.
MCQs on revision: pick 'cannot be revised'. Corrections go to a later return, with interest if liability was short-reported.
For a computation, find cash tax directly. Cash tax = total liability − ITC used. Then check head-wise that CGST and SGST credits are not crossed.
RCM is a trap. Put it in the cash column from the start.
Interest is on cash tax only, using days ÷ 365. Late fee is days × the rate in the question.
Written answers: use headings for Table 3.1, Table 4, Table 6, interest and late fee. Show each head's working, so you collect step marks even if one figure goes wrong.

Common mistakes in GSTR-3B: Monthly and Quarterly Summary Return

Saying GSTR-3B can be revised if a mistake is found.
Students link it with revision of income-tax returns or think GSTR-1 corrections work the same way.
Fix: Remember there is no revision. Declare any short-reported or omitted liability in a later period's GSTR-3B (generally in Table 3.1) and pay interest on the delayed tax. Where the error is in invoice-level outward supply details, the amendment tables of GSTR-1 can also be used.
Charging interest on the total tax liability.
Students ignore that ITC set-off reduces the tax paid in cash.
Fix: Compute interest on the tax that was actually payable in cash, after ITC set-off, unless the question says otherwise.
Paying RCM tax out of ITC.
Students treat RCM like a normal output tax.
Fix: Show RCM tax in the cash column. ITC on that purchase can be claimed only after the tax is paid. For a domestic purchase under reverse charge it goes in Table 4(A)(3). Imports of goods go in Table 4(A)(1) and imports of services in Table 4(A)(2).
Using CGST credit to pay SGST or the other way round.
Students think of the two as one tax.
Fix: Remember CGST and SGST credits cannot be crossed. Only IGST credit can be used against any of the three heads.
Counting late fee on the full amount in one head, or forgetting to split it.
Students read ₹50 per day as only CGST.
Fix: The ₹50 per day is ₹25 CGST plus ₹25 SGST. For an inter-state taxpayer the fee is still shown as CGST and SGST halves.
Assuming a QRMP filer pays tax only once a quarter.
Students notice the quarterly filing and ignore the monthly payment.
Fix: QRMP means quarterly return, but tax for the first two months is paid monthly by the 25th using PMT-06. The quarter-end return settles the balance.

Worked examples

Example 1

A regular monthly filer has these figures for a month. Intra-state taxable outward supplies are ₹10,00,000 at 18% GST. Legal services of ₹1,00,000 were received from an advocate on which the registered recipient pays GST at 18% under reverse charge, and the supply is intra-state. ITC available is: IGST ₹20,000, CGST ₹50,000 and SGST ₹50,000. Ignore ITC on the RCM purchase. The taxpayer chooses to use the IGST credit against CGST. Compute the cash payable head-wise.

Show the solution

Forward-charge output tax: CGST ₹10,00,000 × 9% = ₹90,000. SGST = ₹90,000.
RCM tax: CGST ₹1,00,000 × 9% = ₹9,000. SGST = ₹9,000. This must be paid in cash.
Use IGST credit ₹20,000 first. There is no IGST liability, so it can be used against CGST and SGST in any order. As the question states, apply it against CGST: ₹90,000 − ₹20,000 = ₹70,000.
Use CGST credit ₹50,000 against the remaining CGST: ₹70,000 − ₹50,000 = ₹20,000.
Use SGST credit ₹50,000 against SGST: ₹90,000 − ₹50,000 = ₹40,000.
Add RCM cash. CGST cash = ₹20,000 + ₹9,000 = ₹29,000. SGST cash = ₹40,000 + ₹9,000 = ₹49,000.
Check: total liability ₹1,98,000 − ITC used ₹1,20,000 = ₹78,000. This equals ₹29,000 + ₹49,000.
Note: if the IGST credit were applied against SGST instead, cash would be CGST ₹49,000 and SGST ₹29,000. The total is still ₹78,000.

Answer: With IGST credit applied against CGST: cash payable is CGST ₹29,000 and SGST ₹49,000, total ₹78,000. IGST is nil. The head-wise split changes if the IGST credit is applied differently, but total cash stays ₹78,000.

Example 2

A monthly filer's GSTR-3B for a month was due on 20 June. It was filed on 5 July, with the cash tax of ₹2,00,000 (CGST ₹1,00,000 and SGST ₹1,00,000) paid on the same day. Compute the interest and late fee using the statutory rates. Ignore any concession by notification.

Show the solution

Delay: 21 June to 30 June is 10 days. 1 July to 5 July is 5 days. Total = 15 days.
Interest = ₹2,00,000 × 18% × 15 ÷ 365 = ₹36,000 × 15 ÷ 365 = ₹5,40,000 ÷ 365 = ₹1,479.45, rounded to ₹1,479.
Split the interest: about ₹740 under CGST and ₹739 under SGST.
Late fee = 15 days × ₹50 = ₹750. This is below the ₹10,000 cap.
Split the late fee: ₹375 CGST and ₹375 SGST. Show these in Table 5.1.

Answer: Interest ₹1,479 (approx.) and late fee ₹750 (₹375 CGST + ₹375 SGST).

Exam tips

Learn the table numbers. Questions often ask where an item is reported, for example RCM inward supplies in Table 3.1(d), ITC on import of goods in Table 4(A)(1), ITC on import of services in Table 4(A)(2) and ITC on other inward supplies liable to reverse charge in Table 4(A)(3).
For late fee, check whether the question gives the daily rate. If it does, use it. If not, use the statutory ₹50 per day or ₹20 for a nil return, split equally between CGST and SGST.
In MCQs on due dates, check if the person is a monthly or QRMP filer before selecting the date.
In written answers, state the legal rule first, apply it to the facts, then give the conclusion. For computation, keep the head-wise table neat.
If a question asks how to fix an error after filing, say clearly that GSTR-3B has no revision, and give the later-return route, with interest on any short-reported tax.

Practice questions from Returns

GSTR-3B: Monthly and Quarterly Summary Return in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

CA FinalMonthly/Quarterly Return GSTR-3B and Payment of Tax

GSTR-3B: Monthly and Quarterly Summary Return: frequently asked questions

Can GSTR-3B be revised after filing?

No. Once filed, GSTR-3B cannot be revised. If liability was short-reported or omitted, you declare it in the GSTR-3B of a later period and pay interest on the delayed tax.

What is the GSTR-3B due date for monthly and quarterly filers?

Monthly filers file by the 20th of the next month. QRMP filers file by the 22nd or 24th of the month after the quarter, depending on the State or Union territory. Tax for the first two months of the quarter is paid by the 25th of the next month.

How is interest on late GSTR-3B calculated?

Interest is 18% a year on the tax paid late, for the number of days from the day after the due date until payment. It is charged on the tax payable in cash after ITC set-off. Interest on wrongly availed and utilised ITC is at 24%.

How do I fill Table 3.1 and Table 4 of GSTR-3B?

In Table 3.1 you report outward taxable supplies, zero-rated supplies, nil-rated or exempt supplies, RCM inward supplies and non-GST supplies, with tax. In Table 4 you report ITC available, ITC reversed, net ITC and ineligible ITC. Net ITC is the difference between ITC available and ITC reversed.

Is a nil return required in GSTR-3B?

Yes. A registered regular taxpayer must file GSTR-3B even if there is no supply or tax. A nil return attracts a lower late fee if filed late.