How to File GSTR-3B Online: Tables, ITC from GSTR-2B, Payment and Filing

Step by step

1. 1

   File GSTR-1 first

   Outward supplies in GSTR-1 auto-fill table 3.1 of GSTR-3B. Correct errors through GSTR-1A before filing 3B.

2. 2

   Act in IMS

   Invoice Management System: accept, reject or keep pending each supplier invoice; this shapes your GSTR-2B.

3. 3

   Open GSTR-3B

   Returns Dashboard → year and period → GSTR-3B → Prepare Online.

4. 4

   Check liability

   Table 3.1 (outward and reverse-charge supplies) and 3.2 (inter-state to unregistered) — auto-filled values are locked from the July 2025 period.

5. 5

   Claim ITC

   Table 4: credit from 2B; reverse ineligible credit and Rule 42/43 amounts; keep blocked credit out.

6. 6

   Pay and file

   Proceed to payment → offset with credit ledger and cash → file with EVC or DSC → download the filed return.

Nil returns

If you had no supplies, no purchases on reverse charge and no ITC, you can file a nil GSTR-3B by SMS or on the portal in a minute — but you still must file.

Interest

Interest at 18% a year runs on tax paid late, calculated on the cash portion. Wrongly availed and utilised ITC attracts interest at 18% too.

Common mistakes

• Claiming ITC beyond GSTR-2B
• Paying RCM liability from the credit ledger (must be cash)
• Filing 3B before GSTR-1

Frequently asked questions

Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.