This guide is in English for now. The tool itself works in your language.
How to work out your GSTR-3B
GSTR-3B is the summary return where you pay the tax. This tool adds up your sales and purchases of the period, sets your input tax credit against the tax in the right order, and shows the cash you must pay.
Step by step
- Save your bills first. Sales bills, credit notes, self invoices, purchase bills and expenses (App) are read from this browser's data home.
- Pick the business and the period. One month, or one quarter under QRMP.
- Match the ITC with GSTR-2B. If GSTR-2B shows less credit than your bills, type the GSTR-2B figure in box 4(A)(5). Changed boxes are marked.
- Add what the bills do not know. Credit brought forward, imports, ISD credit, reversals, interest and late fee.
- Read the payment table. Tax payable, how much each credit pays off, and the cash to pay under IGST, CGST, SGST/UTGST and cess.
- Save, print, then file. Save this working keeps it for the month. File GSTR-3B on the portal yourself.
Worked example
October, same-state sales: output CGST ₹18,000 + SGST ₹18,000; inter-state sales IGST ₹6,000. ITC: IGST ₹10,000, CGST ₹7,000, SGST ₹7,000. Set-off: IGST credit first pays IGST ₹6,000, the rest ₹4,000 goes to CGST; CGST left ₹18,000 − ₹4,000 − ₹7,000 = ₹7,000; SGST ₹18,000 − ₹7,000 = ₹11,000. Cash to pay: CGST ₹7,000 + SGST ₹11,000 = ₹18,000 by 20 November.
Rules and dates
Order of set-off: Section 49A and Rule 88A of the CGST Rules (IGST credit used first, and IGST credit can pay CGST and SGST in any proportion). GSTR-3B is due on the 20th of the next month (monthly) or the 22nd/24th after the quarter (QRMP). Reverse-charge tax is paid only in cash.
Common mistakes and how to fix them
- Claiming ITC that is not in GSTR-2B. Only claim what GSTR-2B shows (section 16(2)(aa)). Use the GSTR-2B matcher.
- Forgetting reverse-charge tax. Self invoices put it in 3.1(d); pay it in cash.