GSTR-3B Report

GSTR-3B Report

GSTR-3B is a monthly self-declaration summary return that every registered GST taxpayer must file. Unlike GSTR-1 which lists individual invoices, GSTR-3B summarises your total output tax liability, input tax credit claims, and net tax payable into a single consolidated view. The app generates this summary automatically from your invoices so you can review the figures before filing on the GST portal.

How to Generate the Report

1. Navigate to Reports from the sidebar.
2. Under GST Reports, click GSTR-3B.
3. Use the date range picker at the top to select the period. You can choose presets (This Month, Last Month, This Quarter, Year to Date), a custom range, or a different financial year.
4. The report generates automatically once a date range is selected — there is no separate "generate" button. If no invoice data exists for the period, you will see a prompt to create an invoice first.

Understanding the Report

Tax Liability Summary Cards

Four cards at the top of the page provide a quick snapshot of your tax liability for the selected period:

• IGST Payable — Integrated GST on inter-state and export supplies.
• CGST Payable — Central GST on intra-state supplies.
• SGST/UTGST Payable — State or Union Territory GST on intra-state supplies.
• Total Tax Liability — The sum of IGST, CGST, and SGST/UTGST. This card is highlighted for quick reference.

Section 3.1 — Outward Supplies and Inward Supplies Liable to Reverse Charge

This table breaks down your outward supplies into five categories. Each row shows the Taxable Value, IGST, CGST, and SGST/UTGST columns:

Row	Description	Notes
(a) Outward taxable supplies	Regular taxable supplies other than zero-rated, nil-rated, and exempted	Taxable value and all three tax components are calculated from your invoices
(b) Outward taxable supplies (zero rated)	Exports under Letter of Undertaking (LUT) — no tax payable	Highlighted in blue; taxable value is populated but tax columns show "-" because LUT exports carry no GST
(c) Other outward supplies	Nil-rated and exempted supplies	Taxable value from invoices; tax columns show "-"
(d) Inward supplies liable to reverse charge	Purchases where you must pay GST as the recipient	Currently shows "-" — not tracked in the system
(e) Non-GST outward supplies	Supplies that fall outside the scope of GST	Currently shows "-" — not tracked in the system

Section 3.2 — Inter-State Supplies

This table reports inter-state supplies made to two categories of recipients:

• Supplies to Unregistered Persons — Shows the taxable value and IGST for B2C inter-state transactions.
• Supplies to Composition Taxable Persons — Currently shows "-" as composition dealer tracking is not implemented.

Section 6.1 — Payment of Tax

This table calculates the net tax you need to pay in cash. It has three rows:

Row	Description
Tax Payable	Your total tax liability from the sections above, broken down by IGST, CGST, SGST/UTGST, and Total
Paid through ITC	Input Tax Credit utilised against the liability — currently shows "-" because ITC is not tracked in the system
Tax Payable in Cash	The net amount to be paid, highlighted in yellow. Since ITC is not tracked, this equals the Tax Payable row — consult your CA for actual ITC adjustments

Filing Notes

The page displays five important notes:

1. Filing deadline — GSTR-3B must be filed by the 20th of the following month.
2. Zero-rated exports — Export services under LUT are reported in 3.1(b) as zero-rated supplies with no tax payable.
3. Pure export businesses — For LUT-only exporters, tax liability is typically NIL.
4. ITC not tracked — Input Tax Credit utilisation is not tracked in this system. Consult your CA for ITC set-off before filing.
5. Late payment interest — Interest on late GST payment is charged at 18% p.a. from the due date.

Exporting the Report

If you have the reports export permission, two export options are available from the report header:

• Excel (.xlsx) — Downloads a spreadsheet with all Section 3.1, 3.2, and 6.1 data. Columns: Section, Nature of Supplies, Taxable Value, IGST, CGST, and SGST/UTGST. The filename includes the period (e.g. GSTR3B_Summary_Jan2026.xlsx).
• Print — Opens your browser's print dialog so you can print the report or save it as a PDF using your browser's built-in "Save as PDF" option.

If you do not see the export buttons, ask your team admin to grant you the reports.export permission.

Tips and Best Practices

• Cross-check with GSTR-1. The outward supply totals in Section 3.1 should match your GSTR-1 totals for the same period. Any mismatch indicates missing or duplicate invoices.
• Review before filing. Always review the generated figures against your accounting records before entering them on the GST portal. The report is a summary tool, not a filing tool.
• Export for your records. Download the Excel export each month before filing. This provides an audit trail of the figures you used.
• Consult your CA for ITC. Since input tax credit is not tracked in the system, work with your Chartered Accountant to determine the correct ITC set-off amounts before filing Section 6.1.
• File on time. Late filing attracts interest at 18% p.a. and may result in late fees.

Related Articles

• GSTR-1 Report — Generate invoice-level GSTR-1 data for filing outward supply details.
• GST Overview — Understand how GST works and how the app handles GST calculations.
• Export GST — Learn about GST treatment for export invoices under LUT.
• GST Reconciliation — Reconcile your GST data between returns and books of accounts.
• Date Ranges — Learn about the date picker presets and financial year options available across all reports.