GSTR-3B
Also called: summary return
What is GSTR-3B?
GSTR-3B is the periodic summary return that declares total outward supplies, input tax credit claimed and tax payable, and through which the payment is actually made. Unlike GSTR-1 it is summarised rather than invoice-wise.
Why GSTR-3B matters
GSTR-3B is where money leaves your account, and the figures in it are matched against GSTR-1 and your auto-drafted credit statement. Persistent mismatches are one of the fastest routes to a notice.
How GSTR-3B works in practice
Reconcile three numbers before filing: sales as billed, sales as reported in GSTR-1, and credit as available in GSTR-2B. Doing this monthly turns a year-end reconciliation project into a ten-minute check.
Frequently asked questions
Yes. GSTR-1 reports invoice details, GSTR-3B declares and pays the summarised liability for the period.