What it means
GSTR-3B is where the tax is actually paid. Monthly filers file it by the 20th of the next month; quarterly QRMP filers by the 22nd or 24th after the quarter, by state. Most of it is pre-filled: sales from your GSTR-1 and credit from your GSTR-2B. The tables you will meet most:
| Table | What it holds |
|---|---|
| 3.1 | Outward supplies and tax, including reverse-charge purchases |
| 3.2 | Inter-state sales to unregistered buyers, by state |
| 4 | Input tax credit available, reversed and net |
| 5 | Exempt, nil-rated and non-GST purchases |
| 6.1 | Payment of tax, from credit and cash |
Example
Shree Lakshmi Hardware’s October 2026 return: output tax ₹54,000, ITC from GSTR-2B ₹36,000, of which ₹1,200 is blocked (staff meals) and reversed. Net ITC ₹34,800. Cash paid in table 6.1: ₹19,200, by 20 Nov 2026.
Common mistakes
- Claiming credit from the purchase register rather than GSTR-2B.
- Paying reverse-charge tax from the credit ledger instead of cash.
- Changing pre-filled sales figures in GSTR-3B instead of correcting them in GSTR-1A before you file.
In MyRecords
MyRecords works out GSTR-3B tables 3.1, 3.2, 4, 5 and 6.1 from your books, including the section 17(5) reversal, checks them against GSTR-1 and your GST ledger, and prepares the JSON file for upload. Monthly periods only. Filing from inside MyRecords is not built yet; you upload the file on the portal.