GSTR-3B explained: tables, auto-filled values, tax payment and due dates

GSTR-3B is the summary return in which a registered business declares the tax on its sales, claims input tax credit (ITC) and pays the balance. Every regular taxpayer files it, monthly or quarterly. As of November 2026 it is due by the 20th of the next month for monthly filers, and by the 22nd or 24th of the month after the quarter for QRMP filers, depending on the state. Much of it is now filled in for you: liability from GSTR-1 and credit from GSTR-2B.

What each table covers

Table	What it covers
3.1	Outward supplies (taxable, zero-rated, nil-rated, exempt and non-GST), and inward supplies on which you pay tax under reverse charge
3.1.1	Supplies through e-commerce operators who pay the tax on them under section 9(5)
3.2	Inter-state supplies, out of 3.1, to unregistered persons, composition dealers and UIN holders, by state
4	ITC: (A) available, (B) reversed, (C) net ITC, (D) other details such as ineligible credit
5	Inward supplies that are exempt, nil-rated or non-GST
5.1	Interest and late fee
6	Payment of tax

How values are auto-filled

• Tables 3.1, 3.1.1 and 3.2 come from your GSTR-1, IFF and GSTR-1A for the period.
• Table 4 comes from your GSTR-2B, which depends on what your suppliers reported and on your actions in the Invoice Management System (IMS).
• Reverse-charge purchases that suppliers have reported also come from GSTR-2B.

Auto-filled does not mean correct. Check every figure against your books before you file. The portal flags figures you enter that differ from the auto-filled ones, and GSTN has announced that the liability auto-filled from GSTR-1 will be locked, with corrections made through GSTR-1A instead. Check the latest advisory for the current position.

A filed GSTR-3B cannot be revised. Corrections go into a later return.

How tax is paid: offset, credit and cash

The GST portal keeps three ledgers for every business:

• the electronic liability ledger, which shows the tax you owe;
• the electronic credit ledger, which holds your ITC;
• the electronic cash ledger, which holds the money you have deposited.

When you file, you offset the liability. Credit is used first, and cash covers the rest. The order of use is fixed by law:

1. IGST credit pays IGST first, and what remains can pay CGST and SGST.
2. CGST credit pays CGST, then IGST. It can never pay SGST.
3. SGST credit pays SGST, then IGST. It can never pay CGST.
4. Interest and late fees are paid only from the cash ledger.

To put money in the cash ledger, create a challan in form PMT-06 on the GST portal and pay it by net banking, NEFT/RTGS or another listed mode.

Example: a furniture maker in Jodhpur, a monthly filer, owes IGST of ₹40,000, CGST of ₹60,000 and SGST of ₹60,000 for October 2026. Its ITC is IGST ₹70,000, CGST ₹30,000 and SGST ₹30,000.

Step	IGST	CGST	SGST
Liability	₹40,000	₹60,000	₹60,000
Paid from IGST credit (₹70,000)	₹40,000	₹15,000	₹15,000
Paid from CGST and SGST credit	–	₹30,000	₹30,000
Paid in cash	₹0	₹15,000	₹15,000

The business deposits ₹30,000 by challan, offsets the liability and files GSTR-3B by 20 November 2026.

Due dates

Filer	Due date (as of November 2026)
Monthly	20th of the next month
QRMP, in states such as Maharashtra, Gujarat, Karnataka and Tamil Nadu	22nd of the month after the quarter
QRMP, in states such as Delhi, Uttar Pradesh, Punjab and West Bengal	24th of the month after the quarter
QRMP tax payment for months 1 and 2 of a quarter	Challan PMT-06 by the 25th of the next month

QRMP filers pay for the first two months either a fixed sum worked out by the portal or the actual tax due. Check your state’s group, and any extension, on the GST portal.

Before you file: a short checklist

• Compare Table 3.1 with your sales books and GSTR-1, including credit notes.
• Compare Table 4 with GSTR-2B and your purchase register, and claim nothing that is not in GSTR-2B.
• Reverse credit where the rules require it, for example on supplier bills unpaid for more than 180 days, and leave out blocked credits.
• Check purchases on which you pay tax under reverse charge, such as some freight bills from goods transport agencies; that tax is paid in cash.
• Work out interest if you are paying late.
• Deposit any cash needed a day or two early, so the challan is credited before the due date.

Late fee, interest and knock-on effects

• Late fee: ₹50 a day, or ₹20 a day for a nil return, up to a cap that depends on turnover.
• Interest: 18% a year on tax paid late, worked out on the part paid in cash.
• Blocked GSTR-1: you cannot file GSTR-1 for a period while GSTR-3B for the previous period is pending.
• Blocked e-way bills: missing GSTR-3B for two consecutive tax periods can stop you generating e-way bills. See e-way bill rules.

A habit that helps: open the draft GSTR-3B a few days before the due date, compare it with your books and GSTR-2B, and deposit any cash needed before the last day, when the portal is busiest.

How Auditer helps

Auditer prepares GSTR-3B from your TallyPrime books and shows it next to what the GST portal holds. Its payment panel shows how much the ITC and the cash balance cover and how much still needs a challan, which you pay on the GST portal. If the Owner allows it under Settings, you can offset the liability and file with an EVC from the web portal. Deposits in your electronic cash ledger can be posted to TallyPrime as payment vouchers at 0.10 credit each, and a due-date calendar tracks every return. See GST compliance.

This article is general information, not tax advice. GST rules change; check the GST portal or your tax professional before acting.