What is GSTR-3B Return Filing?
GSTR-3B is where you actually pay GST, so accuracy is critical. Claiming excess credit leads to interest and penalties, while claiming less means paying more tax than necessary. With auto-populated values increasingly locked, data must be right in GSTR-1 first. TaxBucket reconciles your books with GSTR-1 and GSTR-2B, calculates the correct liability and interest, and files GSTR-3B on time.
Who needs it?
- All regular GST-registered taxpayers
- QRMP taxpayers (quarterly filing with monthly payment)
Key benefits
- Correct tax payment and maximum eligible ITC
- Avoids interest at 18% and late fees
- Fewer scrutiny notices
- Clear monthly cash flow planning for GST
Documents required
Checklist: keep these ready
- Sales and purchase registers
- GSTR-2B for the period
- Details of reverse charge transactions
- Ineligible and reversed ITC details
- Cash and credit ledger balances
Step-by-step process
- 1
Step 1
Review the auto-populated GSTR-3B
- 2
Step 2
Reconcile ITC with GSTR-2B and books
- 3
Step 3
Account for reverse charge and reversals
- 4
Step 4
Compute net tax and interest
- 5
Step 5
Pay through the electronic ledger and file GSTR-3B
Key facts: fees, timelines, due dates and penalties
- 1Monthly due date: 20th of the next month
- 2QRMP: 22nd or 24th of the month after the quarter, depending on the state
- 3Interest: 18% per annum on delayed tax (24% on wrongly availed and utilised ITC in some cases)
- 4Late fee: Rs 50 per day (Rs 20 for nil), subject to turnover-based caps
Why choose TaxBucket for GSTR-3B Return Filing?
- 14+ years of experience in tax, GST, MCA and legal compliance
- ISO 9001:2015 certified company with a team of tax and compliance professionals
- Transparent pricing with no hidden charges
- End-to-end online process with a dedicated expert and regular status updates
- Office in South West Delhi; serving clients across India
Frequently asked questions
Can I claim ITC that is not in GSTR-2B?
Generally no. Input tax credit can be claimed only for invoices reflected in GSTR-2B and meeting other conditions.
Can GSTR-3B be revised?
No. Errors are corrected in the next period's return, so filing accurately is important.
What if GSTR-3B liability is lower than GSTR-1?
The portal may flag the difference, and a notice (DRC-01B) can be issued asking you to pay or explain.
Is GSTR-3B required for nil returns?
Yes, a nil GSTR-3B must be filed, which can also be done by SMS.
Get expert help with GSTR-3B Return Filing today
Call +91 7838-000-475 or send your enquiry and our expert will get back to you.