# What Is GSTR-3B, the Monthly GST Summary Return?

**Category:** GST | **Published:** 2026-06-26 | **Last reviewed:** 2026-06-26 | **Author:** Mrs. Swapna Patel

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.

> **Myth:** GSTR-3B and GSTR-1 are two names for the same filing, so I only really need to file one.
>
> **Fact:** They are separate returns. GSTR-1 reports invoice-level sales; GSTR-3B, prescribed under [Rule 61 of the CGST Rules](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf), 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](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) and is the return under [Section 39 of the CGST Act](https://www.indiacode.nic.in/handle/123456789/2406).

- 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](/answers/what-is-gstr-1-outward-supplies-return) 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](https://www.indiacode.nic.in/handle/123456789/2406) and [Rule 61](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf), CGST. The outward tax in GSTR-3B must match GSTR-1, or Rule 88C applies. See [what GSTR-1 is](/answers/what-is-gstr-1-outward-supplies-return).*

## 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)](https://www.indiacode.nic.in/handle/123456789/2406), 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.

**[Keep your ITC claimable by issuing correct GST invoices to your own buyers](https://hrareceipt.in/pakka-bill)**

## Why must GSTR-3B match GSTR-1?

> **Short answer:** Because [Rule 88C](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) 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.

## Primary sources

- [Rule 61, Central Goods and Services Tax Rules 2017 (form GSTR-3B) — CBIC](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) — Prescribes 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 Code](https://www.indiacode.nic.in/handle/123456789/2406) — The return-and-payment obligation that GSTR-3B discharges.
- [Rule 88C, Central Goods and Services Tax Rules 2017 (GSTR-1 vs GSTR-3B mismatch) — CBIC](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) — Automated 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 Code](https://www.indiacode.nic.in/handle/123456789/2406) — Caps the input tax credit claimable in GSTR-3B to invoices reflected in GSTR-2B.

## Related

- [What is GSTR-1, the GST return of outward supplies?](https://hrareceipt.in/answers/what-is-gstr-1-outward-supplies-return)
- [What is input tax credit (ITC), and how do you claim it?](https://hrareceipt.in/answers/what-is-input-tax-credit-itc)
- [Section 17(5): the blocked credits you cannot claim](https://hrareceipt.in/answers/section-17-5-blocked-credits-itc-ineligible)

---

*Source: [What Is GSTR-3B, the Monthly GST Summary Return?](https://hrareceipt.in/answers/what-is-gstr-3b-summary-return) — HRAReceipt.in*
*This Markdown mirror is published for AI-crawler ingestion. The canonical HTML page is the definitive version.*