GSTR-3B
Monthly summary GST return
GSTR-3B is the summary GST return in which a registered business declares its total outward supplies, claims input tax credit, and pays the net tax due for the period.
GSTR-3B is a self-declared summary, not a transaction-level filing. You are not uploading every invoice here — you are stating totals: what you sold, what tax you collected, what credit you are claiming on purchases, and therefore what you owe. The invoice-level detail goes in GSTR-1.
The return cannot be revised once filed. A mistake is corrected in a later period's return rather than by amending the original, which is why the figures you file from should come out of a system rather than off a notepad — an error found in March is still being carried in a subsequent return.
Tax must be paid before the return can be submitted. Filing and payment are a single act in practice, so a business that is short of cash cannot simply file late and settle later without interest accruing from the due date.
Key facts
- Monthly filers: due on the 20th of the following month.
- Quarterly filers under QRMP: due on the 22nd or 24th of the month following the quarter, depending on the state group.
- Interest runs at 18% per annum on tax paid late, calculated from the due date.
- A late fee applies per day of delay, capped, and is charged separately for CGST and SGST.
- GSTR-3B cannot be revised after filing; corrections are made in a subsequent period.
Who this affects
Every GST-registered business other than those under the composition scheme, which files CMP-08 instead.
How YarnTally handles it
Invoices carry the tax splits the return needs, and the GST reconciliation screen tallies book figures against what the portal shows, so the gap is visible before you file rather than after a notice. YarnTally does not file the return for you.
See what else it doesReviewed September 2026. This is general information about how these rules work, not tax or legal advice, and thresholds and due dates do change. Check your own position with your chartered accountant before acting on it.