GSTR-3B – Monthly Summary Return
Tax payment return with input tax credit utilisation and GSTR-2B reconciliation
INR 750/- per month onwards
- Monthly GSTR-3B filing with CGST/SGST/IGST liability computation
- Input Tax Credit (ITC) claim and reversal as per GSTR-2B
- Reconciliation of GSTR-1 vs GSTR-3B figures
- Payment advice for electronic cash / credit ledger
- Late fee and interest computation and payment
- Nil return filing for periods with no transactions
- DRC-03 filing for voluntary tax payment / demand settlement