File your monthly GST summary return and pay the tax due by the 20th of the following month.
Jurisdiction
All of India
Who applies
All GST-registered taxpayers (regular taxpayers) who are required to file a monthly self-assessed summary return and pay GST liability
Typical time
1–2 hours per month; due by 20th of the following month (for taxpayers with turnover above ₹5 crore) or 22nd/24th (for QRMP scheme taxpayers)
Fee
Free (late fees: ₹50/day for returns with tax liability; ₹20/day for nil returns; maximum ₹10,000 per return; plus interest at 18% per annum on unpaid tax)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | GSTIN and GST portal login credentials | Original | Required to access the GST portal and file GSTR-3B for the registered GSTIN |
| 2 | GSTR-1 filed for the period (or QRMP IFF) | Download / Print | Outward supply figures from GSTR-1 must match the tax liability declared in Table 3.1 of GSTR-3B |
| 3 | GSTR-2B statement for the period | Download / Print | Auto-drafted Input Tax Credit (ITC) statement used to claim eligible ITC in Table 4 of GSTR-3B |
| 4 | Purchase invoices and input tax records | Soft copy (PDF) | Cross-verify ITC claimed in GSTR-3B against actual purchases; ITC can only be claimed on invoices reflected in GSTR-2B |
| 5 | Bank statement / electronic cash ledger | Soft copy (PDF) | Verify the balance in the GST electronic cash ledger and confirm payment details for GST liability |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Log in to gst.gov.in and navigate to 'Returns > GSTR-2B' for the relevant filing period (auto-generated by the 14th of the following month). Download the GSTR-2B statement, which shows all Input Tax Credit available based on suppliers' filed GSTR-1. Cross-match each entry in GSTR-2B with your purchase register and vendor invoices. Identify any invoices missing from GSTR-2B (supplier not filed) and invoices appearing in GSTR-2B that you have not received or booked. Only claim ITC on invoices that appear in GSTR-2B.
Compute the GST payable for the period: total output tax (from GSTR-1 or sales records) minus eligible Input Tax Credit (from GSTR-2B). ITC must be used in the correct order: IGST credit can be applied to IGST first, then CGST and SGST; CGST credit can only offset CGST and IGST; SGST credit can only offset SGST and IGST. Any remaining liability after ITC set-off must be paid in cash via the electronic cash ledger. ITC on reverse charge, blocked credits (Section 17(5)), and ineligible credits must be excluded.
If the ITC balance is insufficient to cover the output tax liability, pay the shortfall using the electronic cash ledger. Log in to the GST portal, go to 'Services > Payments > Create Challan', select the tax heads (IGST, CGST, SGST/UTGST, Cess), enter the amounts, and generate a challan. Pay via net banking, credit/debit card, NEFT, or RTGS. The payment reflects in the electronic cash ledger typically within 1 hour (same day). Ensure payment is made before the due date of GSTR-3B to avoid interest at 18% per annum.
Navigate to 'Returns > Returns Dashboard', select the period, and click 'Prepare Online' for GSTR-3B. Fill in the required tables: Table 3.1 — details of outward supplies and inward supplies under reverse charge; Table 3.2 — supplies to composition taxpayers, UIN holders, and exempt supply; Table 4 — ITC available (from GSTR-2B), eligible ITC, and reversals; Table 5 — exempt, nil-rated, and non-GST supplies; Table 6 — payment of tax (auto-filled from ITC and cash ledger). Verify that all figures match GSTR-1 and GSTR-2B data.
Click 'Save' to save progress, then 'Submit' to freeze data (no changes after this point). Verify the summary of tax paid (from ITC ledger and cash ledger). Click 'File GSTR-3B' and authenticate using DSC (companies/LLPs) or EVC (OTP for individuals and partnership firms). On successful filing, an ARN is generated. Download and save the filed return as a PDF for your records. The GST liability is discharged upon filing.
State GST Department or CBIC
Post-filing — mismatch resolution, scrutiny, or demand notices
Scrutinises differences between GSTR-3B and GSTR-1, between ITC claimed and GSTR-2B, and issues assessment orders or demand notices under Sections 61, 73, or 74.
Review GSTR-2B, create payment challan, fill and file GSTR-3B, view electronic cash and credit ledgers, and download filed return.
GST interest applies from the day after the due date at 18% per annum on the unpaid tax amount; interest must be paid in cash and cannot be paid from ITC balance.
Since 2022, ITC cannot be claimed in GSTR-3B if it is not appearing in GSTR-2B; if a supplier has not filed GSTR-1, their invoices will not show in GSTR-2B and ITC is not available.
Significant differences between output tax declared in GSTR-1 and GSTR-3B trigger auto-notices (DRC-01); ensure both returns are consistent before filing.
ITC on motor vehicles (except for specified purposes), food and beverages, club memberships, health services, and works contract for immovable property is blocked and cannot be claimed; inadvertently claiming blocked ITC can lead to demand and penalty.
From January 2022, if GSTR-3B for the previous period is not filed, the system does not allow filing GSTR-1 for the next period — non-filing causes a cascading compliance failure.
If you do not pay the supplier invoice within 180 days of the invoice date, the ITC claimed must be reversed with interest; keep track of pending supplier payments to comply with this rule.