GST Login and GSTR-3B Filing Step-by-Step Guide 2026
What is GSTR-3B?
GSTR-3B is the summary return in which a regular taxpayer:
- Declares outward supplies (sales), most of which are auto-populated from GSTR-1, GSTR-1A and IFF
- Claims eligible Input Tax Credit (ITC), auto-populated from GSTR-2B
- Pays the net GST due, first from the credit ledger and the balance in cash
GSTR-1 reports what you sold, invoice by invoice. GSTR-3B is where the tax on those sales is actually paid, after setting off ITC. It is filed under Section 39 of the CGST Act and Rule 61 of the CGST Rules.
Key dates:
- Monthly filers: 20th of the next month
- Quarterly filers (QRMP): 22nd or 24th of the month after the quarter, depending on the state, with PMT-06 payments by the 25th for the first two months
- Late filing: late fee of Rs 50 per day (Rs 20 for nil returns), subject to caps, plus 18% a year interest on tax paid late in cash
Step 1: Log in to the GST Portal
What you need
- Your GST portal username and password (created at registration)
- Access to the mobile number and email registered for the authorised signatory, for OTPs
Login process
- Visit www.gst.gov.in
- Click Login (top right)
- Enter your username, password and the captcha
- If the portal asks for an OTP, enter the one sent to your registered mobile or email
- The dashboard opens
If you cannot log in
| Issue | What to do |
|---|---|
| Forgot password | Use Forgot Password on the login page and reset it with the OTP sent to your registered mobile and email |
| Forgot username | Use Forgot Username and enter your GSTIN; the username is sent to the registered email and mobile |
| Mobile or email of the signatory changed | Update the authorised signatory details through a non-core amendment of registration |
| Registration suspended or cancelled | Return filing depends on the registration status; check notices under Services and respond to the officer |
Step 2: Open GSTR-3B
From your dashboard:
- Go to Services > Returns > Returns Dashboard
- Select the financial year and the return period (for example, June 2026) and click Search
- On the GSTR-3B tile, click Prepare Online (or use the offline tool)
Step 3: Understand the GSTR-3B Tables
GSTR-3B has a fixed set of tables. The main ones are:
| Table | What it covers | Where the data comes from |
|---|---|---|
| 3.1 | Outward taxable supplies, zero-rated supplies, nil-rated and exempt supplies, inward supplies liable to reverse charge, and non-GST outward supplies | Outward rows from GSTR-1, GSTR-1A and IFF; reverse charge row from GSTR-2B |
| 3.1.1 | Supplies notified under Section 9(5), where an e-commerce operator pays the tax | GSTR-1, GSTR-1A and IFF |
| 3.2 | Inter-state supplies to unregistered persons, composition taxpayers and UIN holders, state by state (part of the value in 3.1) | GSTR-1, GSTR-1A and IFF |
| 4 | Eligible ITC: 4(A) ITC available, 4(B) ITC reversed, 4(C) net ITC, 4(D) other details | GSTR-2B, plus your own reversals |
| 5 | Value of exempt, nil-rated and non-GST inward supplies (purchases) | Entered by you |
| 5.1 | Interest and late fee | System-computed interest, which you can review |
| 6.1 | Payment of tax: set-off from the credit ledger and payment in cash | Worked out on the portal |
The liability lock. From the July 2025 tax period, the tax liability auto-populated in Table 3 from GSTR-1, GSTR-1A and IFF cannot be edited in GSTR-3B (GSTN advisory dated 7 June 2025). If a figure is wrong, correct it through GSTR-1A for the same period before filing GSTR-3B, or in a later GSTR-1. For B2B sales, our GSTR-1 Table 4A and 4B guide shows which table each invoice belongs in.
Example: Table 3.1 outward supplies (intra-state sales in one month)
Rates follow GST 2.0, in force since 22 September 2025: the main slabs are 5%, 18% and 40%, and the 12% and 28% slabs were removed.
| Item | 5% rate | 18% rate | 40% rate |
|---|---|---|---|
| Taxable value | Rs 2,00,000 | Rs 2,00,000 | Rs 10,000 |
| CGST | Rs 5,000 | Rs 18,000 | Rs 2,000 |
| SGST/UTGST | Rs 5,000 | Rs 18,000 | Rs 2,000 |
| Total tax | Rs 10,000 | Rs 36,000 | Rs 4,000 |
Total output tax for the month: Rs 10,000 + Rs 36,000 + Rs 4,000 = Rs 50,000.
Table 4: how ITC works
- 4(A)(5) All other ITC is auto-populated from GSTR-2B. Imports, reverse charge purchases and ISD credit have their own rows.
- 4(B)(1) is where you reverse credit that the law does not allow, such as blocked credits under Section 17(5) and reversals under Rules 38, 42 and 43. The portal does not decide these for you; you must work them out.
- 4(B)(2) covers other reversals, for example credit you reverse because you have not paid the supplier within 180 days (second proviso to Section 16(2), Rule 37).
Step 4: Reconcile With GSTR-2B
Before filing, compare your purchase register with GSTR-2B, the static ITC statement generated on the 14th of the following month.
- Go to Services > Returns > Returns Dashboard, select the period, and open GSTR-2B
- Download it and match each invoice with your books
- Use the Invoice Management System (IMS), available since October 2024, to accept, reject or keep pending the records your suppliers have reported. Records on which you take no action are treated as accepted when GSTR-2B is generated.
GSTR-2A is a dynamic view that keeps changing as suppliers file. For claiming ITC in GSTR-3B, GSTR-2B is the statement that counts.
Reconciliation example
| Your invoice | Supplier | Taxable value | GST | In GSTR-2B? | Action |
|---|---|---|---|---|---|
| PUR-001 | Registered supplier A | Rs 1,00,000 | Rs 18,000 | Yes | Claim |
| PUR-002 | Registered supplier B | Rs 5,000 | Rs 900 | No | Do not claim yet; ask the supplier to report it and claim in the month it appears in GSTR-2B |
| PUR-003 | Unregistered vendor | Rs 20,000 | Nil | Not applicable | No ITC (no GST charged) |
| PUR-004 | Registered supplier C | Rs 50,000 | Rs 9,000 in books, Rs 9,000 in GSTR-2B | Yes | Claim |
| PUR-005 | Staff lunch from a restaurant | Rs 3,000 | Rs 150 | Yes | Reverse in 4(B)(1): food and beverages are blocked under Section 17(5)(b) |
Step 5: When You Can and Cannot Adjust ITC
Supplier has not reported the invoice. Since 1 January 2022, ITC can be claimed only for invoices that appear in GSTR-2B (Section 16(2)(aa) and Rule 36(4)). You cannot add a "provisional" claim for an invoice that is missing. Claim it in the month it appears in GSTR-2B, as long as you are still within the Section 16(4) time limit.
Blocked credits. Section 17(5) blocks credit on items such as food and beverages, motor vehicles (with exceptions) and goods or services used for personal consumption. There are exceptions; for example, food and beverages remain eligible where they are used to make an outward taxable supply of the same category. If an exception applies, you simply do not reverse that amount in 4(B)(1). Keep the working on file in case an officer asks.
You can reduce ITC in Table 4. You can claim less than GSTR-2B shows, for example where the goods were not received. Claiming more than GSTR-2B shows can lead to an intimation in Form DRC-01C.
Step 6: Calculate Tax Payable
Tax payable in cash = output tax - eligible ITC used
ITC is set off in the order laid down in Section 49 and Rule 88A (IGST credit first), and the balance is paid in cash.
| Component | Amount |
|---|---|
| Output tax (Table 3.1 example above) | Rs 50,000 |
| Less: eligible ITC (net of reversals) | (Rs 30,000) |
| Tax payable in cash | Rs 20,000 |
| Plus: interest if paid 5 days late (Rs 20,000 x 18% x 5 / 365) | Rs 49 |
| Plus: late fee if filed 5 days late (5 x Rs 50) | Rs 250 |
| Total if filed 5 days late | Rs 20,299 |
Interest is charged only on the tax paid late in cash, not on the part set off from ITC (proviso to Section 50(1)).
Deadline Timeline
GSTR-3B Tables: Filing Sequence
Later tables depend on the earlier ones
Outward and reverse charge supplies
Outward liability auto-filled from GSTR-1, GSTR-1A and IFF and locked from the July 2025 period. Covers taxable, zero-rated, nil-rated, exempt and non-GST supplies.
Inter-state supplies to unregistered persons
State-wise split of inter-state supplies to unregistered persons, composition taxpayers and UIN holders, of any value.
Eligible ITC
Auto-filled from GSTR-2B. Reverse blocked and ineligible credit in 4(B). Net ITC shows in 4(C).
Exempt, nil-rated and non-GST inward supplies
Value of purchases that are exempt, nil-rated, non-GST or from composition suppliers. Does not change tax payable.
Payment of tax
Set off ITC, then pay the balance in cash, including interest and late fee.
Source: Form GSTR-3B, Rule 61 CGST Rules, Section 39 CGST Act
Step 7: Pay the Tax
In GSTR-3B the tax must be paid (offset) before the return can be filed.
- After saving Tables 3 to 5, open Table 6.1 Payment of tax
- If the cash ledger balance is short, click Create Challan. The portal pre-fills the shortfall in Form GST PMT-06
- Pay using one of the modes in Rule 87(3):
- Net banking, debit or credit card, UPI or IMPS through authorised banks
- NEFT/RTGS from any bank, using the mandate form generated with the challan
- Over the counter at an authorised bank, by cash, cheque or demand draft, only up to Rs 10,000 per challan per tax period
- Once paid, a CIN (Challan Identification Number) is generated and the amount is credited to your electronic cash ledger
- Back in Table 6.1, click Make Payment / Post Credit to Ledger to set off the liability
Keep the CIN and the challan receipt for your records.
Step 8: File GSTR-3B
Checklist before submitting
- GSTR-1 (or IFF and quarterly GSTR-1 for QRMP) filed for the period
- Any correction to outward supplies made through GSTR-1A
- GSTR-2B reconciled and IMS actions taken
- Blocked and ineligible ITC reversed in 4(B)
- Interest and late fee reviewed in Table 5.1
- Liability offset in Table 6.1
Submit
- Tick the declaration and select the authorised signatory
- Click File GSTR-3B with DSC or File GSTR-3B with EVC. Companies must use a DSC (Rule 26)
- An ARN (Acknowledgement Reference Number) is generated and sent to your registered email and mobile
A filed GSTR-3B cannot be revised. Errors are corrected in a later period's return, within the time limit in Section 39(9): 30 November after the end of the financial year or the date of filing the annual return, whichever is earlier.
Step 9: What Happens After Filing
Deadline Timeline
GSTR-3B Monthly Filing Timeline
For monthly filers; QRMP filers follow quarterly dates
GSTR-1 due
File outward supplies. GSTR-3B cannot be filed until GSTR-1 for the period is filed.
GSTR-2B generated
Download and reconcile with your purchase register. Take IMS actions if needed.
Prepare GSTR-3B
Review auto-filled liability, reverse ineligible ITC, and keep the cash balance ready.
File GSTR-3B and pay
After the 20th: late fee of Rs 50 per day (Rs 20 nil), capped by turnover, plus 18% interest on tax paid late in cash.
Status shows Filed
Download the filed return and keep the ARN and CIN.
Source: Section 39 and Section 47 CGST Act; Rules 60 and 61 CGST Rules; Notification 19/2021-Central Tax
After filing, the portal compares your returns. If the liability in GSTR-1 is higher than what you paid in GSTR-3B, or the ITC you claimed is higher than GSTR-2B, beyond the limits set in Rules 88C and 88D, you receive an intimation in Form DRC-01B or DRC-01C and must pay the difference or explain it.
Step 10: Common Mistakes and Fixes
| Mistake | Impact | How to fix |
|---|---|---|
| Claiming ITC for an invoice not in GSTR-2B | Not allowed under Section 16(2)(aa); may attract DRC-01C | Wait until it appears in GSTR-2B |
| Not reversing blocked credit (Section 17(5)) | Demand with 18% interest if the credit was used | Reverse in 4(B)(1) |
| Paying less than the liability | 18% interest under Section 50(1) and possible recovery | Pay the balance in the next return with interest |
| Wrong sales figure in GSTR-1 | Wrong liability in GSTR-3B, which cannot be edited | Correct through GSTR-1A before filing GSTR-3B |
| Filing after the due date | Late fee under Section 47 plus interest | File as soon as possible; the fee runs daily until filing |
| Leaving old returns unfiled | Returns become time-barred three years after their due date | File the oldest pending returns first |
Interest on ITC wrongly availed and utilised is 18% a year under Section 50(3), read with Notification 13/2017-Central Tax as amended.
Correcting GSTR-1 Before GSTR-3B: GSTR-1A
If you notice an error in your GSTR-1 after filing it:
- Open GSTR-1A for the same period from the Returns Dashboard (available after GSTR-1 is filed)
- Add missed invoices or correct values already reported
- File GSTR-1A before filing GSTR-3B. It can be filed only once per period, and it cannot change the recipient's GSTIN
- The changes flow into Table 3 of GSTR-3B for that period
Checklist: After GSTR-3B is Filed
- ARN and filed return downloaded
- CIN and challan receipt saved
- ITC not yet in GSTR-2B noted, to claim in a later month
- Reminder set for next month's GSTR-1 (11th) and GSTR-3B (20th)
Related Reading
For the outward supplies return that feeds GSTR-3B, see the GSTR-1 filing guide. For late fees and interest across returns, see the GST late fee and interest guide.
Need help filing GSTR-3B? See Tax Garden's GST return filing services for reconciliation, ITC workings and monthly filing support.
