A senior CA's playbook for GSTR-3B in FY 2025-26 — Table 3 vs Table 4, GSTR-2B-based ITC, Rule 88C mismatches, RCM, and the exact cash + credit allocation that minimises interest.
GSTR-3B is the return where the rubber meets the road — it summarises sales, locks in input tax credit, and is the form that actually pays the tax. From auto-populated GSTR-2B to Rule 88C mismatch notices, the 3B has tightened dramatically over the last three years. This is the senior-CA playbook we use at Taxpex. GSTR-3B preparation is included in our GST return filing service.
GSTR-3B is a monthly (or quarterly under QRMP) summary return where a taxpayer reports total outward supplies, inward supplies liable to reverse charge, eligible ITC, and discharges the resulting tax liability through cash + credit ledger.
| Filer type | Frequency | Due date |
|---|---|---|
| Monthly — all India | Monthly | 20th of next month |
| QRMP — Category X states | Quarterly | 22nd of month after quarter |
| QRMP — Category Y states | Quarterly | 24th of month after quarter |
| QRMP — monthly tax (PMT-06) | Monthly | 25th of next month |
E-commerce operators report supplies on which the operator pays GST under Section 9(5) — like Ola/Uber rides, Zomato/Swiggy restaurant orders, Urban Company services.
State-wise breakup of inter-state B2C, composition and UIN supplies — used to settle IGST among states.
This is the most-scrutinised section in 2025. From January 2022 the values auto-populate from GSTR-2B and can only be modified for permanent reversals.
ITC not appearing in GSTR-2B cannot be claimed. Provisional ITC was abolished from 1 January 2022.
Aggregate of inter-state and intra-state inward supplies that are exempt or non-GST. Disclosure-only — no tax impact.
System computes liability and lets you allocate between cash ledger and credit ledger. Cross-utilisation rules apply (IGST → CGST → SGST in that order).
Since Rule 36(4) was tightened, ITC in 3B must match GSTR-2B. If your supplier filed late, that credit moves to the next month's 2B — you cannot claim it in the current 3B even if you have the invoice and have paid the tax. This makes supplier follow-up a monthly compliance activity.
Build a 2B reconciliation cadence — pull 2B by the 15th, match to your purchase register, chase missing invoices before 17th, finalise 3B by the 18th.
If liability declared in GSTR-1 exceeds tax paid in GSTR-3B by more than a specified threshold (currently 20% and ₹25 lakh), the portal auto-issues a DRC-01B notice and blocks the next GSTR-1 filing until you either pay the difference or explain it.
| Action | Timeline | Consequence if missed |
|---|---|---|
| Respond to DRC-01B | 7 days | Next GSTR-1 blocked |
| Pay differential tax | Via DRC-03 | Cash ledger debited + interest @ 18% |
| Provide explanation | On portal | Officer may accept or escalate |
RCM liability is paid by the recipient. Common scenarios:
RCM paid in 3B becomes ITC in the same month — report in 3.1(d) and 4(A)(3).
The 3B engine computes liability and offers a default allocation. Best practice:
Never use cash ledger when sufficient ITC is available — blocks working capital and offers no tax saving.
| Scenario | Late fee | Interest |
|---|---|---|
| Tax payable | ₹50/day (capped by turnover) | 18% p.a. on tax not paid |
| Nil return | ₹20/day (capped) | Nil |
| ITC wrongly availed | — | 24% p.a. on wrong ITC |
20th of the next month for monthly filers; 22nd / 24th of the month after the quarter for QRMP filers based on state category.
No — from January 2022, only ITC reflected in GSTR-2B is claimable in GSTR-3B.
If your declared liability in GSTR-1 materially exceeds tax paid in GSTR-3B, the portal sends DRC-01B and blocks the next GSTR-1. You have 7 days to respond.
No — there is no revision. Errors are adjusted in subsequent 3Bs up to 30th November of the following FY.
Yes — the portal auto-computes interest at 18% from the due date till actual payment when you file a late 3B.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 24 May 2025 · Updated on 24 May 2025.
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Yes — GSTR-1, GSTR-3B, GSTR-9 and reconciliation with GSTR-2B are all part of our monthly compliance retainer.
via GST Registration & FilingWhen a supplier gives you a GST-inclusive price and you need to break it into base + GST for invoicing or ITC reconciliation.
via Reverse GST CalculatorGSTR-1 (outward supplies) by the 11th and GSTR-3B (summary + tax payment) by the 20th of the following month.
via GST Return FilingYes — every month we reconcile your purchase register against GSTR-2B and flag missing invoices before filing.
via GST Return Filing