GST Login & GSTR-3B Filing Step-by-Step Guide 2026: Screenshots & Instructions

What is GSTR-3B? (Quick Explainer)

GSTR-3B is where you:

Declare all outward supplies (sales) from your GSTR-1
Claim Input Tax Credit (ITC) on purchases
Pay the net GST due to the government

Think of it as your monthly tax payment slip. GSTR-1 says what you sold; GSTR-3B says what you owe after claiming credits.

Key Dates 2026:

Monthly Filers: 20th of next month
Quarterly Filers (QRMP): 22nd or 24th (depending on state)
Late filing: ₹50/day penalty + 18% interest on unpaid tax

Credentials You Need

15-digit GSTIN
Registered email/User ID
GST portal password
2FA mobile number

Step-by-Step Guide

GST Portal Login: Quick Steps

Have GSTIN, password, and OTP-linked mobile ready

Open www.gst.gov.in

Use any browser. Click Login at top-right of homepage.

Start

Enter GSTIN + Password

15-digit GSTIN in first field, then User ID (email or custom ID), then password.

Credentials

Enter OTP

6-digit OTP sent to registered mobile. Valid for 10 minutes. Click Verify.

2FA

Dashboard Opens

Your GST dashboard shows return status, outstanding liabilities, and the Services menu.

Access

Source: GSTN Portal: www.gst.gov.in

Visit www.gst.gov.in
Click "Login" (top-right)
Enter GSTIN + User ID + Password
Enter 6-digit OTP sent to mobile
Dashboard opens

Step-by-Step Guide

Navigate to GSTR-3B from Dashboard

Same path works for GSTR-1 and all other returns

Click Services

Services is in the left sidebar. Clicking it expands a submenu.

Sidebar

Returns > Returns Dashboard

Select Returns and then Returns Dashboard from the submenu.

Select Period

Choose Financial Year and Tax Period (month). Click Search.

Period

GSTR-3B Row

Find GSTR-3B in the results. Status shows whether it is due, filed, or overdue. Click Prepare Online.

File

Source: GST Portal: Services > Returns > Returns Dashboard

If You Can't Log In

Issue	Solution
Forgot password	Click "Forgot Password" → Verify OTP → Create new password
OTP not received	Wait 30 sec, try resend → Check spam folder → Request admin to update mobile
GSTIN blocked	Contact GST officer → Payment pending / compliance issue
Session expired	Log in again; portal logs out after 30 min of inactivity

Step 2: Navigate to GSTR-3B Filing

From your GST dashboard:

Click "Services" (left sidebar)
Click "File Returns"
Select "GSTR-3B"
Choose Month and Year (e.g., June 2026)
Click "Prepare Offline" or "File Now"

Step-by-Step Guide

GSTR-3B: Choosing Your Filing Mode

Select the mode that matches your data volume and readiness

Select Financial Year

Choose FY from dropdown. Example: 2026-27 for returns from April 2026 onwards.

Year

Select Tax Period

Choose the month you are filing for. Example: June 2026 (filed by July 20, 2026).

Month

Prepare Online

Recommended for most businesses. Fill all sections directly in the portal. Auto-populates from GSTR-1 and GSTR-2B.

Recommended

Prepare Offline

Download the offline utility, fill data in the tool, upload a JSON file. Used for complex entries or API-based ERP integrations.

Advanced

Source: GSTR-3B filing mode selection, GSTN

Step 3: Understanding GSTR-3B Sections (The 10 Sections)

GSTR-3B has 10 main sections. Here's what each means:

Sections 1-4: Your Outward Supplies (Sales)

ℹ️ These auto-populate from your GSTR-1. You usually don't edit here.

Section 1: Outward Supplies (Unadjusted)

All invoices you filed in GSTR-1 this month
Shows: Total taxable value + tax collected
Portal pulls from GSTR-1 automatically

Step-by-Step Guide

GSTR-3B Section 3.1: Outward Supplies Summary

Auto-populated from your filed GSTR-1, verify before proceeding

Taxable supplies at 5%

Total taxable value of supplies at 5% rate + CGST 2.5% + SGST 2.5% (intra-state) or IGST 5% (inter-state).

5% Rate

Taxable supplies at 18%

Most common rate for services and goods (now includes items moved from the old 12% slab). Split CGST 9% + SGST 9% or IGST 18%.

18% Rate

Taxable supplies at 40%

Luxury and sin goods such as tobacco and aerated drinks (the old 28% slab merged into this all-inclusive rate; no separate cess applies). Split CGST 20% + SGST 20% or IGST 40%.

40% Rate

Zero-rated supplies

Exports and supplies to SEZ. Taxable value reported here; no GST collected (refund claimed separately).

Zero-rated

Nil-rated / Exempt

Supplies where GST rate is 0% by notification (e.g., unprocessed food grains) or exempt by law.

Exempt

Source: GSTR-3B Section 3.1: outward supplies and inward supplies liable to reverse charge

Note: This guide reflects the GSTR-3B structure as of June 2026, updated to show the GST 2.0 rate slabs (5%, 18%, 40%) effective since September 22, 2025. The 12% and 28% slabs were abolished, and compensation cess ended March 31, 2026 (the 40% rate is now all-inclusive).

Example Table:

Item	₹5% Rate	₹18% Rate	₹40% Rate
Total Value (before tax)	₹50,000	₹200,000	₹10,000
SGST/UTGST	₹2,500	₹18,000	₹2,000
CGST	₹2,500	₹18,000	₹2,000
Total Tax	₹5,000	₹36,000	₹4,000

Section 2: Outward Supplies Adjusted

After adjustments (credit notes, debit notes, amendments)
Auto-calculated once you file GSTR-1A (amendments)
Shows final outward supply value

Section 3: Inward Supplies Liable to Reverse Charge

Purchases from unregistered suppliers (usually not applicable)
Goods where YOU must pay GST (reverse charge)
Example: Buying from unregistered contractor
Most small businesses: Leave blank

Section 4: Inward Supplies from Composition Taxpayers

Purchases from suppliers on QRMP (composition scheme)
Can't claim ITC on these (already paid fixed tax)
Leave blank if you don't buy from composition suppliers

Step 4: Review GSTR-2A (Purchases from Suppliers)

Before filing GSTR-3B, always reconcile with GSTR-2A.

What is GSTR-2A?

Auto-populated from all your suppliers' GSTR-1 filings. Shows purchases you should claim ITC on.

How to Check GSTR-2A

From GST dashboard → "Services" → "View GSTR-2A"
Select month/year
See list of all supplier invoices portal matched to your GSTIN

[SCREENSHOT: GSTR-2A List - Show supplier name, invoice number, amount, GST charged, date columns]

Reconcile: Match Your Invoices

Do your actual purchase invoices match GSTR-2A?

Scenario	Your Action
✅ All matches	Proceed to file GSTR-3B; claim full ITC
❌ Invoice missing from GSTR-2A	Supplier hasn't filed GSTR-1 yet (common); you can still claim ITC via manual entry in GSTR-4 (quarterly) OR use GSTR-1A amendment
⚠️ Amount mismatch	Contact supplier to correct their GSTR-1; or file GSTR-1A amendment yourself to match GSTR-2A
❓ Questionable expense	Purchase from unregistered vendor (can't claim ITC); or personal expense (blocked); or blocked commodity (gold/diamonds - partial ITC)

Pro Tip for Freshers: Don't claim ITC on invoices you haven't received GSTR-1 proof for. Payment alone doesn't qualify ITC.

Step 5: Manually Adjust ITC If Needed

When to Adjust ITC

Scenario 1: Supplier hasn't filed GSTR-1, but you have their invoice

You have purchase invoice with GST
Supplier delayed GSTR-1 filing
Option: Claim ITC manually in GSTR-3B by entering details
Portal may flag as "under reconciliation" but allows claim

Step-by-Step Guide

Manual ITC Entry: Required Fields

Use only when supplier has not yet filed GSTR-1, document the reason

Supplier GSTIN

15-digit GSTIN of the supplier from the physical invoice. Verify the format is correct.

Supplier ID

Invoice Number

Supplier's invoice number exactly as printed on their tax invoice.

Reference

Invoice Date

Date of the supplier's invoice in DD/MM/YYYY format.

Date

Taxable Value

The amount before GST on the supplier's invoice.

Pre-tax

IGST / CGST / SGST Paid

GST amounts exactly as shown on the invoice. Enter only the applicable tax head; others remain zero.

Tax

Reason for Manual Entry

Note in your ITC register: 'Supplier GSTIN XXXXX has not filed GSTR-1 for [month]. Invoice held pending reconciliation.' This protects you if queried.

Document

Source: GSTR-3B Section 4 manual ITC entry, CGST Rule 36

Scenario 2: ITC was blocked by system (but you believe it's eligible)

Example: Food supplies blocked (usually non-creditable)
But you're a caterer and food IS creditable for you
Action: Manually reduce the "blocked" amount to claim rightful ITC
Document reason for GST officer if queried

How to Enter Manual ITC:

In Section 5, click "Add Entry" or "Edit":

Supplier GSTIN: If available; else "Unregistered"
Invoice Number & Date: Match your purchase invoice
Taxable Value: Amount before GST
SGST/CGST/IGST: GST paid on purchase
Reason: Temporary entry pending GSTR-1 filing / Blocked incorrectly / etc.

When entering ITC for a supplier who has not filed GSTR-1: Enter all fields exactly as on the physical invoice. In your own records, flag this entry as "provisional, pending GSTR-2B reconciliation." If the supplier still does not file within 180 days of the invoice date, you must reverse this ITC in GSTR-3B and pay it back with 18% interest. Keep the physical invoice safely in case of future scrutiny.

Step 6: ITC Reconciliation - Detailed Steps

Your Purchase Invoices vs. GSTR-2A Comparison Table:

Your Invoice	Supplier GSTIN	Amount	GST	GSTR-2A	ITC Status	Action
PUR-001	36AABCT1234H1Z0	₹10,000	₹1,800	✅ Matched	Claim	Proceed
PUR-002	36AABCT5678H1Z0	₹5,000	₹900	❌ Missing	Blocked	Contact supplier to file GSTR-1
PUR-003	Unregistered	₹20,000	₹0	N/A	✗ Not eligible	No ITC claimable
PUR-004	36AABCT9999H1Z0	₹15,000	₹2,700	⚠️ Amount mismatch	Under review	Ask supplier to amend; or amend your entry

Step-by-Step Guide

Monthly ITC Reconciliation Checklist

Complete this by the 18th of every month before filing GSTR-3B

Download GSTR-2B

Services > Returns > GSTR-2B. Download the auto-drafted ITC statement for the month.

Day 14

Export Purchase Register

Export your purchase register from your accounting software for the same month.

Internal

Match Line by Line

Compare each invoice in GSTR-2B with your purchase register. Flag: matched, missing from 2B, missing from register, amount mismatch.

Reconcile

Follow Up on Mismatches

For invoices missing from 2B: contact supplier immediately. For mismatches: request amendment or issue debit note.

Action

Finalise ITC to Claim

Claim ITC only for matched invoices. For unresolved mismatches, defer to next month with documentation.

Finalise

Source: CGST Rule 36(4): ITC matching requirements

Step 7: Calculate Tax Payable

The Formula

Tax Payable = GST Collected - ITC Claimed

Example Calculation

Monthly Sales & Purchases:

Description	Amount	GST Rate	GST
OUTWARD (Sales)
Goods at 5%	₹100,000	5%	₹5,000
Goods at 18%	₹200,000	18%	₹36,000
Total Collected	₹300,000		₹41,000

INWARD (Purchases)
Raw materials	₹100,000	18%	₹18,000
Office supplies	₹50,000	18%	₹9,000
Total ITC Claimable	₹150,000		₹27,000

NET PAYABLE			₹41,000 - ₹27,000 = ₹14,000

Deadline Timeline

GSTR-3B Sections: Filing Sequence

Complete each section in order, later sections depend on earlier ones

Section 3.1
Outward Supplies Summary
Auto-filled from GSTR-1. Review and confirm. Covers all tax rates and zero-rated supplies.
Section 3.2
Inter-state Supplies to Unregistered Persons
Required if you sold goods/services inter-state to unregistered buyers above ₹2.5 lakh per invoice.
Section 4
Eligible ITC
Enter ITC from GSTR-2B after reconciliation. Separate rows for inputs, input services, capital goods.
Section 5
Values of Exempt / Nil / Non-GST Supplies
Report exempt and nil-rated sales turnover here. Does not affect tax but must be reported.
Section 6
Payment of Tax
Final tax payable after ITC offset. Split between credit ledger use and cash payment.

Source: GSTR-3B form structure, CGST Rule 61

Step 8: File Your GSTR-3B

Final Checklist Before Submitting

GSTR-1 already filed (GSTR-3B depends on it)
GSTR-2A reviewed and reconciled
Manual ITC entries added for missing supplier invoices
No duplicate ITC claims
Blocked ITC reviewed and adjusted if needed
Tax payable amount verified
Email address confirmed (receipt will be sent here)
Sufficient bank balance for payment

Submit GSTR-3B

Review all sections one final time
Click "Continue"
Verify "Declaration" checkbox (confirms accuracy)
Click "File GSTR-3B"

After GSTR-3B filing: The portal generates an ARN (Acknowledgment Reference Number), format: AA010000000000X (15 characters). This is your proof of timely filing. Save or screenshot the ARN immediately. It is also emailed to your registered address. Download the filed GSTR-3B PDF for your records. The filing status on your dashboard changes to Filed within seconds.

Step 9: GST Payment (Critical Next Step)

When to Pay?

Pay immediately after filing GSTR-3B (same day if possible)
Do not wait until last day (servers congested, technical glitches)
Payment deadline: 20th (monthly) or 22nd/24th (quarterly)

How to Pay GST (Multiple Options)

Option 1: GST Portal (Recommended)

From dashboard → "Services" → "Make Payment"
Choose "GSTR-3B Payment"
Enter amount (₹20,000 in our example)
Select payment method:
- Net Banking (instant)
- Debit Card (instant)
- NEFT/RTGS (1-2 hours)

Step-by-Step Guide

GST Payment: Step-by-Step

Pay the same day as GSTR-3B filing. Do not wait until the 20th deadline

Create Challan

Services > Payments > Create Challan. Select the tax period. Enter amounts for CGST, SGST, IGST, CESS separately.

Create

Choose Payment Mode

Net Banking (immediate credit) or RTGS/NEFT (1-2 hours) or Debit Card (immediate). Credit cards not accepted.

Mode

Complete Bank Authentication

Redirected to your bank. Complete 2FA with your bank's OTP or netbanking credentials.

Bank

Note the CIN

After payment, the Challan Identification Number (CIN) appears. 20-digit reference. Save this number.

Reference

Credit Ledger Updated

Amount reflects in your GST Electronic Cash Ledger within minutes (Net Banking) or 1-2 hours (NEFT). Used to settle GSTR-3B liability.

Credited

Source: GST Payment System: Services > Payments > Create Challan

Complete payment through bank
Portal shows "Payment Successful" + Challan Number

After GST payment is successful: Note the CIN (Challan Identification Number). Download the payment receipt from the portal. The amount reflects in your Electronic Cash Ledger immediately (Net Banking) or within 1-2 hours (NEFT). Once credited, it is automatically applied against your GSTR-3B tax liability.

Option 2: Bank Direct (Offline)

Go to your bank
Request GST payment challan
Bank generates BSR (Bank Scroll Receipt)
Pay GST directly
Upload BSR proof in GST portal (optional; bank syncs automatically after 2-3 days)

Store These After Payment

✅ Challan Number (proof of payment)
✅ Payment Reference/Transaction ID
✅ Bank Receipt/Screenshot
✅ Filing ARN (from GSTR-3B submission)

These are required if GST officer queries payment or wants proof.

Step-by-Step Guide

GST Payment Receipt: Fields to Save

You may need these details for future queries or reconciliation

GSTIN

Your 15-digit GSTIN, confirms the payment is for your account

Identity

Tax Period

Month and year the payment covers (e.g., June 2026)

Period

CIN

Challan Identification Number: 20-digit unique reference for this specific payment

Critical

BSR Code

7-digit Bank Scroll Reference code identifying the bank branch where tax was deposited

Bank

Amount Breakup

IGST, CGST, SGST, CESS amounts paid separately. Cross-check against your GSTR-3B Section 6 figures.

Verify

Date of Payment

Date the payment was made. If paid before the 20th, late fee does not apply.

Date

Source: GST challan format: CGST Rule 87

Step 10: What Happens After Filing?

Timeline

When	What	Visible On
Day 1	You file GSTR-3B + Pay	Portal shows "Filed" status
Day 1-3	Govt matches your ITC vs suppliers' GSTR-1	"Matching in progress" message
Day 3-10	System detects mismatches (if any)	"Attention required" flag (you can respond)
Day 10+	Filing locked; you can only view	Reports available for download
Day 15 (next month)	New filing month opens	File next month's GSTR-3B

Deadline Timeline

GSTR-3B Monthly Filing Timeline

Completing each step before deadline protects from interest and late fees

11th
GSTR-1 Deadline
File outward supplies return. GSTR-3B depends on data from GSTR-1.
14th
GSTR-2B Available
Download and reconcile with your purchase register. Identify and resolve mismatches.
18th-19th
Prepare GSTR-3B
Complete all 6 sections. Verify ITC, calculate cash liability, ensure bank balance for payment.
20th
File GSTR-3B and Pay
File the return and pay cash liability by 11:59 PM. Late filing after 20th: ₹50/day + 18% interest on unpaid tax.
After 20th
Status Changes to Filed
Dashboard shows Filed status, ARN, amount paid, and challan number. Download filed return for records.

Source: GSTR-3B filing deadlines, CGST Rule 61, Section 39 CGST Act

Step 11: Common Mistakes & Fixes

Mistake	Impact	How to Fix
ITC > Sales (Over-claim)	Audit query; may lose ITC	Reduce ITC to match eligible purchases
Paying less than due	Interest + penalty + demand notice	Make supplementary payment immediately
Using blocked ITC	Mismatch notice, penalties	Remove blocked items from ITC claim
Supplier GSTIN wrong	ITC mismatch with supplier	Correct in GSTR-1A; inform supplier to amend their GSTR-1
Not paying by 20th	₹50/day late fee + 18% interest	Pay before filing; calculate interest owed
Filing without GSTR-1	System rejects	File GSTR-1 first; then GSTR-3B
Claiming ITC without invoice	Disallowed ITC, penalties	Always have purchase invoice to claim ITC

Reconciliation: GSTR-3B vs GSTR-1A (Amendments)

When Filed GSTR-1 but Found Error?

Use GSTR-1A to amend before filing GSTR-3B:

Go to "File GSTR-1A" (amendment form)
Reference the original GSTR-1
Add missing invoices OR correct amounts
File GSTR-1A before GSTR-3B deadline
GSTR-3B auto-updates to include GSTR-1A amendments

[SCREENSHOT: GSTR-1A Amendment Screen - Show original values, amended values, difference columns]

FAQ - GSTR-3B Filing

Q: Can I file GSTR-3B without GSTR-1?
A: No. Portal won't let you. File GSTR-1 first (even if zero sales), then GSTR-3B.

Q: What if I have zero sales?
A: File GSTR-3B with zero amounts in Section 1. Still file to remain compliant.

Q: Can I claim ITC on supplies not yet received by supplier?
A: No. Supplier must file GSTR-1 with your invoice first. Only then claim in GSTR-3B.

Q: What if GST paid is more than GST collected?
A: You get ITC refund. File refund claim in Section 7. Process takes 30-45 days.

Q: Late payment penalty calculation?
A: ₹50 per day (max: 18% of unpaid tax). Example: ₹20K due, pay on 25th = 5 days late = ₹250 + ₹3,600 interest = ₹3,850 extra owed.

Checklist: After GSTR-3B is Filed

Receipt/ARN downloaded and stored
GST payment made (challan saved)
Payment confirmation received from bank
Receipt forwarded to accountant/CA
Filed copy saved locally
Calendar reminder set for next month's filing
ITC discrepancies noted if any (for next month's correction)

Next Steps

✅ Paid GSTR-3B? Download Receipt
✅ Reconcile next month's GSTR-2A before filing
✅ Set monthly calendar reminder (15th of every month to prepare data)
✅ Quarterly review: Verify ITC match reports quarterly with GST officer

Need help filing GSTR-3B? We handle reconciliation, ITC claims, and payment for 1000+ businesses monthly. All deadlines met, zero disputes.

How to Log In and File GSTR-3B Step by Step in 2026