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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.