How to File GSTR-3B in India (2026): A Simple Guide
GSTR-3B explained — what it summarises, how it differs from GSTR-1, due dates and how to file it without stress.
GSTR-3B is the monthly (or quarterly) summary return where you declare your tax liability and claim input tax credit, then pay the balance. Here is what it covers and how to file it. This is general information, not tax advice — GST rules, rates and thresholds change and vary by case, so confirm specifics with a qualified professional or the official GST portal.
GSTR-3B vs GSTR-1
GSTR-1 reports invoice-level sales; GSTR-3B is a summary of total outward supplies, input tax credit and net tax payable. Both should reconcile with your books.
What you declare
- Total taxable outward supplies and tax collected
- Eligible input tax credit (ITC)
- Net tax payable after ITC
- Any interest or late fee due
Filing without stress
Reconcile sales and purchases first. MyGroce keeps GSTR-3B-ready summaries alongside GSTR-1, so your outward supplies and tax totals are ready to file and match your invoices.
Frequently asked questions
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is an invoice-level sales return; GSTR-3B is a summary of sales, input credit and net tax payable. Both should reconcile — good software keeps them aligned.
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