Letter G
GSTR-3B
Monthly summary return for GST liability declaration and ITC claim.
Calculation / formula
Net GST payable ≈ Output tax − eligible ITC ± RCM/other adjustments (as per return tables).
Frequently asked questions
- What is the due date for GSTR-3B?
- Typically the 20th of the next month for many taxpayers (varies for QRMP and special states).
- Can I revise GSTR-3B after filing?
- Generally no unrestricted revision; corrections follow portal rules and subsequent periods.