GSTR-3B › GSTR-3B tables

GSTR-3B tables explained

GSTR-3B is the summary return in which you work out and pay your GST. It does not list bills: it asks for totals. Here is what each table means and where the figures come from.

Table 3.1: tax on outward supplies

Row	What goes in
(a) Outward taxable supplies	All normal sales with GST, less credit notes, plus debit notes. Taxable value and IGST, CGST, SGST/UTGST, cess.
(b) Zero rated	Exports and supplies to SEZ units, with or without IGST.
(c) Nil rated and exempted	Sales of nil-rated or exempt goods and services (for example fresh vegetables, books).
(d) Inward supplies on reverse charge	Purchases on which you pay the tax: from unregistered suppliers where reverse charge applies, goods transport agency, advocates and others notified.
(e) Non-GST outward supplies	Petrol, diesel, alcohol for drinking and other supplies outside GST.

Table 3.1.1 is only for e-commerce operators and suppliers through them under section 9(5).

Table 3.2: inter-state supplies to unregistered persons

Out of 3.1(a), the inter-state sales to unregistered buyers, composition dealers and UIN holders, state by state, with IGST. It is filled from your GSTR-1.

Table 4: input tax credit

• 4(A) ITC available: (1) import of goods, (2) import of services, (3) inward supplies on reverse charge (the tax you paid in 3.1(d)), (4) from an Input Service Distributor, (5) all other ITC from suppliers' bills.
• 4(B) ITC reversed: (1) under Rules 38, 42 and 43 and blocked credit of section 17(5), (2) others, such as Rule 37 (supplier not paid within 180 days) or Rule 37A.
• 4(C) Net ITC = 4(A) − 4(B).
• 4(D) Ineligible ITC is shown only for information.

Table 5 and 5.1

Table 5 is the value of purchases from composition dealers and of exempt, nil-rated and non-GST purchases, inter-state and intra-state. Table 5.1 is interest and late fee.

Table 6.1: payment of tax

For each head the portal shows the tax payable, how much is paid by each credit and how much in cash. Reverse charge tax (3.1(d)) can only be paid in cash.

Example

A Jaipur trader in October: sales of ₹5,00,000 at 18% in Rajasthan (CGST ₹45,000, SGST ₹45,000) and ₹2,00,000 at 18% to Gujarat (IGST ₹36,000). Purchase bills: IGST ₹30,000 from Delhi, CGST ₹20,000 and SGST ₹20,000 from Rajasthan. GSTR-3B: 3.1(a) taxable ₹7,00,000, IGST ₹36,000, CGST ₹45,000, SGST ₹45,000. 4(A)(5): IGST ₹30,000, CGST ₹20,000, SGST ₹20,000. How the credit is used is explained in ITC set-off rules; the cash payable works out to ₹56,000.

Where the portal fills it for you

The portal fills table 3 from your GSTR-1 (and GSTR-1A) and table 4 from GSTR-2B. From the July 2025 period the tax liability filled from GSTR-1/1A in table 3 can no longer be typed over in GSTR-3B: correct it through GSTR-1A before filing GSTR-3B. That is why it pays to check the figures in a working like this one first.