GST · 26 June 2026
What Is GSTR-3B, the Monthly GST Summary Return?
GSTR-3B is the self-assessed summary return through which a registered person pays GST for a tax period. It is prescribed under Rule 61 of the CGST Rules and is treated as the return under Section 39 of the CGST Act. Unlike GSTR-1, which lists every outward invoice, GSTR-3B reports only consolidated figures: total outward tax, eligible input tax credit, and the net tax paid in cash. Input tax credit claimed in GSTR-3B is capped at what appears in the auto-drafted GSTR-2B, under Section 16(2)(aa). A monthly filer's GSTR-3B is generally due by the 20th of the following month; QRMP filers pay monthly and file the return quarterly, by the 22nd or 24th depending on the state. Because the outward tax in GSTR-3B must reconcile with GSTR-1, a shortfall now draws an automated intimation in Form DRC-01B under Rule 88C.
By Mrs. Swapna Patel
Published on 26 June 2026
Last modified on 26 June 2026
In this section
Answers
- What Is GSTR-3B, the Monthly GST Summary Return?
- What Must You Verify Before Submitting Your ITR for AY 2026-27?
- What Is GSTR-1, the GST Return of Outward Supplies?
- What Is the Time of Supply Under GST, and When Does Tax Become Due?
- Advance Receipt Under GST: When Do You Issue a Receipt Voucher?
- Credit Note vs Debit Note Under GST: When Do You Issue Each?
- What Is GSTR-2B, and Why Does It Now Decide Your Input Tax Credit?
- What Is the Value of Supply Under Section 15 of the CGST Act?
- What Are the GST Rate Slabs in India After the GST 2.0 Reform?
- Exempt vs Nil-Rated vs Zero-Rated Supply: What Is the Difference?
GSTR-3B and GSTR-1 are two names for the same filing, so I only really need to file one.
They are separate returns. GSTR-1 reports invoice-level sales; GSTR-3B, prescribed under Rule 61 of the CGST Rules[1], is the summary return where you actually pay the tax. A mismatch between them now triggers an automated notice.
What is GSTR-3B used for?
Short answer
GSTR-3B is the self-assessed summary return where you pay GST for the period. It is prescribed under Rule 61[1] and is the return under Section 39 of the CGST Act[2].
- It reports totals only: total output tax, eligible input tax credit, and the net tax payable in cash.
- It is the return that moves money; the cash leg is paid from the electronic cash ledger when you file.
- Composition dealers do not file it; they file CMP-08 instead.
- Why it matters: filing GSTR-1 but skipping GSTR-3B means you have reported your sales but not paid the tax, which accrues interest under Section 50.
How is GSTR-3B different from GSTR-1?
Short answer
GSTR-1 is an invoice-level report of sales that pays no tax; GSTR-3B is a consolidated summary that pays the tax. The two must reconcile.
| Dimension | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Report outward supplies, invoice by invoice | Pay net tax on a summary basis |
| Detail level | Each invoice, with buyer GSTIN | Consolidated totals only |
| Tax paid? | No tax paid | Net tax paid in cash and ITC |
| Feeds | The buyer's GSTR-2B | The government's tax account |
Source: Section 37[5] and Rule 61[1], CGST. The outward tax in GSTR-3B must match GSTR-1, or Rule 88C applies. See what GSTR-1 is.
When is GSTR-3B due and how is the tax paid?
Short answer
A monthly filer files by the 20th of the next month; a QRMP filer pays monthly but files the return quarterly, by the 22nd or 24th by state. Due dates change by notification, so confirm the live date on the GST portal.
- Tax is paid from the electronic cash ledger, after setting off available input tax credit.
- Input tax credit in GSTR-3B is capped to GSTR-2B under Section 16(2)(aa)[4], so credit your supplier did not report cannot be claimed.
- Why it matters: late payment runs interest at 18% under Section 50 from the due date, even if the return is filed soon after.
Why must GSTR-3B match GSTR-1?
Short answer
Because Rule 88C[3] now auto-detects when the tax declared in GSTR-3B is less than the liability in GSTR-1 and issues a Form DRC-01B intimation you must answer or pay.
The system reconciles the two returns without a human reviewer. If GSTR-3B understates the tax that GSTR-1 already reported, you get an automated DRC-01B notice and have to either pay the difference or explain it. Reporting the same figures in both returns from the start is the only way to avoid the notice.
References
- 1.Rule 61, Central Goods and Services Tax Rules 2017 (form GSTR-3B) — CBIC — Prescribes GSTR-3B as the return and the manner of payment of tax.
- 2.Section 39, Central Goods and Services Tax Act 2017 (furnishing of returns) — India Code — The return-and-payment obligation that GSTR-3B discharges.
- 3.Rule 88C, Central Goods and Services Tax Rules 2017 (GSTR-1 vs GSTR-3B mismatch) — CBIC — Automated intimation (Form DRC-01B) where GSTR-3B tax falls short of GSTR-1.
- 4.Section 16(2)(aa), CGST Act 2017 (ITC restricted to GSTR-2B) — India Code — Caps the input tax credit claimable in GSTR-3B to invoices reflected in GSTR-2B.
- 5.Section 37, CGST Act 2017 (furnishing details of outward supplies, GSTR-1) — India Code — The outward-supplies return (GSTR-1) whose tax GSTR-3B must reconcile with.
References & related
Primary sources
- Rule 61, Central Goods and Services Tax Rules 2017 (form GSTR-3B) — CBICPrescribes GSTR-3B as the return and the manner of payment of tax.
- Section 39, Central Goods and Services Tax Act 2017 (furnishing of returns) — India CodeThe return-and-payment obligation that GSTR-3B discharges.
- Rule 88C, Central Goods and Services Tax Rules 2017 (GSTR-1 vs GSTR-3B mismatch) — CBICAutomated intimation (Form DRC-01B) where GSTR-3B tax falls short of GSTR-1.
- Section 16(2)(aa), CGST Act 2017 (ITC restricted to GSTR-2B) — India CodeCaps the input tax credit claimable in GSTR-3B to invoices reflected in GSTR-2B.
- Section 37, CGST Act 2017 (furnishing details of outward supplies, GSTR-1) — India CodeThe outward-supplies return (GSTR-1) whose tax GSTR-3B must reconcile with.