GSTR-3B Report — Complete Guide
📅 Updated 18 Sep 2026
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What is GSTR-3B?
GSTR-3B is a monthly self-declaration summary return that every GST-registered business (except composition dealers) must file. Unlike GSTR-1 (which has invoice-level detail), GSTR-3B is a summary of:
- Total outward supplies (sales)
- Total inward supplies (purchases)
- ITC (Input Tax Credit) claimed
- Net GST payable after ITC set-off
Filing Deadline
GSTR-3B is due on the 20th of the following month.
- For April → due 20th May
- For December → due 20th January
Businesses with turnover up to ₹5 crore in certain states may file quarterly under the QRMP scheme.
Key Sections of GSTR-3B
Table 3.1 — Outward Supplies
| Row | What to Report |
|---|---|
| 3.1(a) | Taxable outward inter-state and intra-state supplies |
| 3.1(b) | Zero-rated supplies (exports) |
| 3.1(c) | Nil-rated, exempted supplies |
| 3.1(d) | Inward supplies liable to reverse charge |
| 3.1(e) | Non-GST outward supplies |
Table 4 — ITC Available
Report ITC from your purchase invoices:
- ITC on inputs (goods purchased)
- ITC on capital goods
- ITC on input services
Table 6 — Payment of Tax
After setting off ITC, show the cash paid for CGST, SGST, and IGST.
Generating GSTR-3B in BillYantra
- Go to Reports → GSTR-3B.
- Select the month and year.
- BillYantra auto-populates:
- Sales totals from your finalized invoices
- Purchase totals from your recorded purchases
- ITC from supplier invoices
- Review each table, make any manual adjustments.
- Export as JSON (upload directly to GST portal) or Excel (share with your CA).
GSTR-3B vs GSTR-1
| GSTR-1 | GSTR-3B | |
|---|---|---|
| Level | Invoice-by-invoice detail | Summary totals only |
| Purpose | Helps buyers claim ITC | Shows net tax liability |
| Due date | 11th (monthly) | 20th (monthly) |
| Amendment | Possible | Not directly (use GSTR-1 amendments) |
Available on Pro and Business plans.
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