GSTR-3B summary
GSTR-3B is the summary return in which you declare your sales, your input tax credit and pay the tax. The GSTR-3B report fills the main tables from your bills in the same layout as the portal.
Where to find it: Report ▾ → GSTR-3B
Run the report
- Under Tax Period, enter the From Date and To Date (usually one month).
- Click Search. The report opens below.
- Click Export to download the summary as a CSV file.
What Billing Saathi fills in
| 3.1 (a) Outward taxable supplies | Sale invoice lines with GST above 0%: total taxable value, IGST for inter-state sales, and central and state tax for sales inside your state. |
| 3.1 (c) Nil rated, exempted | The taxable value of sale lines at 0%. |
| 4 (A)(5) All other ITC | GST on your purchase invoices in the period — IGST for suppliers from other states (by their GSTIN), central and state tax for local suppliers. |
| 4 (C) Net ITC Available | The ITC above, rounded to rupees. |
Cancelled and deleted invoices are left out. The other rows — zero-rated supplies, inward supplies under reverse charge, non-GST supplies, ITC reversed, ineligible ITC, exempt inward supplies (table 5), interest (5.1) and inter-state supplies to unregistered persons (3.2) — should be checked and completed on the portal from your records where they apply.
Tip: Before filing, compare 3.1 with your GSTR-1 and table 4 with GSTR-2B. You can only claim credit that appears in GSTR-2B.
GSTR-3B is filed and paid on the GST portal. Check the figures with your accountant before filing.