Form GSTR-3B (Monthly Self-Assessed Summary Return & Tax Payment)
प्रपत्र GSTR-3B (मासिक सारांश विवरणी एवं कर भुगतान)
Monthly summary return declaring total outward supplies, eligible Input Tax Credit (ITC auto-populated from GSTR-2B), and discharging net GST cash liability via electronic cash ledger.
Documents required (आवश्यक दस्तावेज)
- GSTR-2B Statement for auto-drafted ITC reconciliation
- Total Taxable Turnover broken down by IGST, CGST, SGST & Cess
- Net tax payable challan (PMT-06)
Key details
- Authority: GSTN / Department of Revenue
- Stamp paper / fee: None
- How to submit: Online on GST Common Portal
- Processing time: Monthly by 20th of succeeding month
- Official portal: https://www.gst.gov.in