Overview

GSTR-3B is a mandatory monthly or quarterly self-declared GST return that summarizes a taxpayer’s outward supplies, inward supplies liable to reverse charge, input tax credit (ITC), and tax liability for a specific tax period. It is governed under the CGST Act, 2017 and is the primary return through which GST tax payment is made to the government. Unlike GSTR-1, GSTR-3B does not require invoice-level details but demands accurate consolidated figures. Filing GSTR-3B on time is critical, as non-filing leads to late fees, interest, blocking of e-way bills, suspension of GSTIN, and cascading compliance failures. GSTR-3B must be filed even if there is no business activity (Nil return).