How to Log In and File GSTR ThreeB Step by Step in 2026

GST Login & GSTR ThreeB Filing Step-by-Step Guide 2026

What is GSTR ThreeB? (Quick Explainer)

GSTR ThreeB is where you:

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

Think of it as your monthly tax payment slip. GSTR One says what you sold; GSTR ThreeB says what you owe after claiming credits.

Key Dates 2026:

• Monthly Filers: 20th of next month
• Quarterly Filers (QRMP): 22nd or 2Floor 4 (depending on state)
• Late filing: Rs. 50/day penalty + 18% interest on unpaid tax

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Step 1: GST Portal Login (Same as GSTR One)

Credentials You Need

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

Login Process

Step-by-Step Guide

GST Portal Login: Quick Steps

Have GSTIN, password, and OTP-linked mobile ready

1

Open www.gst.gov.in

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

Start

2

Enter GSTIN + Password

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

Credentials

3

Enter OTP

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

2FA

4

Dashboard Opens

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

Access

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

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

Step-by-Step Guide

Navigate to GSTR ThreeB from Dashboard

Same path works for GSTR One and all other returns

1

Click Services

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

Sidebar

2

Returns > Returns Dashboard

Select Returns and then Returns Dashboard from the submenu.

Menu

3

Select Period

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

Period

4

GSTR ThreeB Row

Find GSTR ThreeB 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

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Step 2: Navigate to GSTR ThreeB Filing

From your GST dashboard:

1. Click "Services" (left sidebar)
2. Click "File Returns"
3. Select "GSTR ThreeB"
4. Choose Month and Year (e.g., June 2026)
5. Click "Prepare Offline" or "File Now"

Step-by-Step Guide

GSTR ThreeB: Choosing Your Filing Mode

Select the mode that matches your data volume and readiness

1

Select Financial Year

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

Year

2

Select Tax Period

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

Month

3

Prepare Online

Recommended for most businesses. Fill all sections directly in the portal. Auto-populates from GSTR One and GSTR TwoB.

Recommended

4

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 ThreeB filing mode selection, GSTN

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Step 3: Understanding GSTR ThreeB Sections (The 10 Sections)

GSTR ThreeB has 10 main sections. Here's what each means:

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Step 4: Review GSTR TwoA (Purchases from Suppliers)

Before filing GSTR ThreeB, always reconcile with GSTR TwoA.

What is GSTR TwoA?

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

How to Check GSTR TwoA

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

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

Reconcile: Match Your Invoices

Do your actual purchase invoices match GSTR TwoA?

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

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Step 5: Manually Adjust ITC If Needed

When to Adjust ITC

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

• You have purchase invoice with GST
• Supplier delayed GSTR One filing
• Option: Claim ITC manually in GSTR ThreeB 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 One, document the reason

1

Supplier GSTIN

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

Supplier ID

2

Invoice Number

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

Reference

3

Invoice Date

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

Date

4

Taxable Value

The amount before GST on the supplier's invoice.

Pre-tax

5

IGST / CGST / SGST Paid

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

Tax

6

Reason for Manual Entry

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

Document

Source: GSTR ThreeB 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 One filing / Blocked incorrectly / etc.

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Step 6: ITC Reconciliation - Detailed Steps

Your Purchase Invoices vs. GSTR TwoA Comparison Table:

Step-by-Step Guide

Monthly ITC Reconciliation Checklist

Complete this by the 18th of every month before filing GSTR ThreeB

1

Download GSTR TwoB

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

Day 14

2

Export Purchase Register

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

Internal

3

Match Line by Line

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

Reconcile

4

Follow Up on Mismatches

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

Action

5

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

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Step 7: Calculate Tax Payable

The Formula

Tax Payable = GST Collected - ITC Claimed

Example Calculation

Monthly Sales & Purchases:

Deadline Timeline

GSTR ThreeB Sections: Filing Sequence

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

1. Section 3.1

   Outward Supplies Summary

   Auto-filled from GSTR One. Review and confirm. Covers all tax rates and zero-rated supplies.

2. Section 3.2

   Inter-state Supplies to Unregistered Persons

   Required if you sold goods/services inter-state to unregistered buyers above Rs. 2.5 lakh per invoice.

3. Section 4

   Eligible ITC

   Enter ITC from GSTR TwoB after reconciliation. Separate rows for inputs, input services, capital goods.

4. 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.

5. Section 6

   Payment of Tax

   Final tax payable after ITC offset. Split between credit ledger use and cash payment.

Source: GSTR ThreeB form structure, CGST Rule 61

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Step 8: File Your GSTR ThreeB

Final Checklist Before Submitting

• GSTR One already filed (GSTR ThreeB depends on it)
• GSTR TwoA 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 ThreeB

1. Review all sections one final time
2. Click "Continue"
3. Verify "Declaration" checkbox (handles accuracy)
4. Click "File GSTR ThreeB"

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Step 9: GST Payment (Critical Next Step)

When to Pay?

• Pay immediately after filing GSTR ThreeB (same day if possible)
• Do not wait until last day (servers congested, technical glitches)
• Payment deadline: 20th (monthly) or 22nd/2Floor 4 (quarterly)

How to Pay GST (Multiple Options)

Option 1: GST Portal (Recommended)

1. From dashboard → "Services" → "Make Payment"
2. Choose "GSTR ThreeB Payment"
3. Enter amount (Rs. 20,000 in our example)
4. 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 ThreeB filing. Do not wait until the 20th deadline

1

Create Challan

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

Create

2

Choose Payment Mode

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

Mode

3

Complete Bank Authentication

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

Bank

4

Note the CIN

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

Reference

5

Credit Ledger Updated

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

Credited

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

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

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 ThreeB 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

1

GSTIN

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

Identity

2

Tax Period

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

Period

3

CIN

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

Critical

4

BSR Code

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

Bank

5

Amount Breakup

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

Verify

6

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

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Step 10: What Happens After Filing?

Timeline

Deadline Timeline

GSTR ThreeB Monthly Filing Timeline

Completing each step before deadline protects from interest and late fees

1. 11th

   GSTR One Deadline

   File outward supplies return. GSTR ThreeB depends on data from GSTR One.

2. 14th

   GSTR TwoB Available

   Download and reconcile with your purchase register. Identify and resolve mismatches.

3. 18th-19th

   Prepare GSTR ThreeB

   Complete all 6 sections. Verify ITC, calculate cash liability, ensure bank balance for payment.

4. 20th

   File GSTR ThreeB and Pay

   File the return and pay cash liability by 11:59 PM. Late filing after 20th: Rs. 50/day + 18% interest on unpaid tax.

5. After 20th

   Status Changes to Filed

   Dashboard shows Filed status, ARN, amount paid, and challan number. Download filed return for records.

Source: GSTR ThreeB filing deadlines, CGST Rule 61, Section 39 CGST Act

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Step 11: Common Mistakes & Fixes

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Reconciliation: GSTR ThreeB vs GSTR OneA (Amendments)

When Filed GSTR One but Found Error?

Use GSTR OneA to amend before filing GSTR ThreeB:

1. Go to "File GSTR OneA" (amendment form)
2. Reference the original GSTR One
3. Add missing invoices OR correct amounts
4. File GSTR OneA before GSTR ThreeB deadline
5. GSTR ThreeB auto-updates to include GSTR OneA amendments

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

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FAQ - GSTR ThreeB Filing

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

Q: What if I have zero sales?
A: File GSTR ThreeB 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 One with your invoice first. Only then claim in GSTR ThreeB.

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: Rs. 50 per day (max: 18% of unpaid tax). Example: Rs. 20K due, pay on 25th = 5 days late = Rs. 250 + Rs. 3,600 interest = Rs. 3,850 extra owed.

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Checklist: After GSTR ThreeB 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)

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Next Steps

✅ Paid GSTR ThreeB? Download Receipt
✅ Reconcile next month's GSTR TwoA 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 ThreeB? We handle reconciliation, ITC claims, and payment for 1000+ businesses monthly. All deadlines met, zero disputes.