GSTR-3B: what goes in each table
GSTR-3B is a summary return where you pay. It has to agree with GSTR-1 on the output side and with GSTR-2B on the input side, and it is the reconciliation between those three that consumes the time.
| Table | Contains |
|---|---|
| 3.1(a) | Outward taxable supplies, other than zero-rated |
| 3.1(b) | Outward zero-rated supplies |
| 3.1(d) | Inward supplies liable to reverse charge |
| 4(A) | ITC available — imports, reverse charge, and from 2B |
| 4(B) | ITC reversed — rules 42 and 43, and others |
| 4(C) | Net ITC available |
The parts that cause trouble
Reverse charge, twice
Inward supplies under reverse charge are declared as a liability in 3.1(d) and claimed as credit in table 4, provided the credit is eligible. Declaring one without the other is a frequent error.
ITC available versus claimed
Table 4(A) is what is available; 4(B) is what must be reversed; 4(C) is the net. Claiming the gross figure without the reversal is one of the commonest notices.
Ineligible credit
Some credit is blocked outright — certain motor vehicles, some construction, personal consumption. It never enters 4(C).
Proportionate reversal
Where you make exempt as well as taxable supplies, credit must be apportioned under the rules, and the calculation goes in the reversal table.
Zero-rated separately
Exports and SEZ supplies go in their own line, because they affect your refund position rather than your tax payable.
The three-way reconciliation
3B against GSTR-1 for outward and against GSTR-2B for inward. Differences are normal; unexplained differences are not.
How to file cleanly
- File GSTR-1 first. The outward side of 3B should agree with it. Filing 3B first and reconciling afterwards is how differences become permanent.
- Reconcile against 2B. Credit you claim should be credit your suppliers reported. The gap is the credit at risk.
- Compute reversals. Ineligible credit and proportionate reversal, deliberately, with the working kept.
- Pay and file. Set off against the credit ledger in the prescribed order and pay the balance in cash.
GSTR-3B questions
Should GSTR-3B match GSTR-1 exactly?
The outward supply figures should agree. Where they do not, the difference is normally a timing or classification issue rather than a missing sale, and it is worth identifying rather than leaving — the portal compares them and raises the difference.
Can I claim credit that does not appear in my 2B?
The rules have tightened substantially and credit is now largely restricted to what appears in the 2B. Claiming beyond it is where most input-credit notices come from, which is why the reconciliation matters every month rather than annually.
How is reverse charge shown in 3B?
As a liability in the inward supplies table and, where the credit is eligible, as credit in the ITC table. Both entries belong; declaring the liability and forgetting the credit is a common and costly oversight.
Is this page tax advice?
No. Table numbering and the ITC rules have changed repeatedly. Confirm the current position with your tax adviser.
Related
See the documents behind every box
tBiz traces each 3B figure back to the vouchers that make it up.