GSTR-3B is the monthly summary return that every regular GST taxpayer must file by the 20th of the following month. Miss the deadline and you face a late fee of ₹50/day (₹20/day for nil returns). This guide walks you through filing it correctly.
What is GSTR-3B?
GSTR-3B is a simplified monthly return where you declare your outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) claimed, and net GST liability. It must be filed even if your turnover is zero for the month.
Due Dates for GSTR-3B (2026)
- Taxpayers with turnover > ₹5 crore: 20th of following month
- Other taxpayers (Category 1 states): 22nd of following month
- Other taxpayers (Category 2 states): 24th of following month
What Information Do You Need?
- Total outward taxable supplies (sales)
- Total ITC available (from GSTR-2B auto-populated)
- ITC to be reversed (if any)
- Net GST payable
- Bank account for tax payment
Filing GSTR-3B with Credwik (Pro)
- All your sales invoices are already in Credwik
- Go to GST Filing → GSTR-3B
- Credwik auto-populates all figures from your invoices
- Review the summary — ITC is pulled from GSTR-2B
- Tap "File" — Credwik submits directly to the GST portal
- Pay any net tax liability via the payment gateway
Common Errors That Cause GST Notices
- Mismatch between GSTR-1 and GSTR-3B figures
- Claiming ITC that doesn't appear in GSTR-2B
- Filing late or not filing nil returns
- Incorrect reverse charge entries