Step-by-Step: How to File GST Return GSTR-3B in June 2026

Filing GSTR-3B is the single most important monthly compliance task for every GST-registered business in India. GSTR-3B is a self-assessed summary return filed under the Central Goods and Services Tax Act, 2017, where you declare your outward supplies, claim input tax credit, and pay the net tax liability for the month. For the tax period of June 2026, the filing deadline is 20th July 2026 (for taxpayers with turnover above Rs. 5 crore) or 22nd/24th July 2026 (for QRMP scheme taxpayers). Miss that date, and you are looking at Rs. 50 per day in late fees plus 18% annual interest on unpaid tax. This guide walks you through every table, every button click, and every calculation you need to file GSTR-3B correctly on the GST portal.

What is GSTR-3B? Definition and Legal Basis

GSTR-3B is a monthly self-assessed summary return that every registered person under GST must file, as prescribed under Rule 61(5) of the CGST Rules, 2017. Originally introduced as a temporary, simplified return in July 2017 when the GST system launched, GSTR-3B became a permanent fixture through Notification No. 82/2020-Central Tax. It consolidates all outward supply details, inward supply information, input tax credit claims, and the final tax payment into a single form filed on the GST portal (www.gst.gov.in).

Unlike GSTR-1, which captures invoice-level details of every sale, GSTR-3B deals only with aggregate, summary-level data. You report total taxable value, total IGST, CGST, SGST, and cess collected, the ITC you are entitled to claim, and the balance tax you owe. The system then offsets your ITC against your liability and calculates the cash payment required. Think of GSTR-1 as your detailed sales ledger submitted to the government, while GSTR-3B is the bottom-line tax settlement statement.

Who Must File GSTR-3B?

Every person who has been granted GST registration and falls under the regular taxation scheme must file GSTR-3B. This includes businesses, professionals, freelancers, and any entity with a GSTIN. However, there are specific exclusions.

Persons Required to File

• Regular taxpayers with aggregate annual turnover above Rs. 5 crore: file monthly
• Regular taxpayers under the QRMP scheme (turnover up to Rs. 5 crore): file quarterly
• Casual taxable persons registered for temporary business activities
• SEZ developers and units registered under GST

Persons Exempt from Filing GSTR-3B

• Composition scheme dealers who file CMP-08 quarterly and GSTR-4 annually
• Input Service Distributors (ISD) who file GSTR-6
• Non-resident taxable persons who file GSTR-5
• TDS deductors who file GSTR-7 and TCS collectors who file GSTR-8
• Persons registered under the UN Body/Embassy category who file GSTR-11

If you are unsure whether your business needs GST registration, the threshold turnover is Rs. 40 lakh for goods suppliers (Rs. 20 lakh for special category states) and Rs. 20 lakh for service providers (Rs. 10 lakh for special category states).

GSTR-3B Due Dates for June 2026

The filing deadline depends on your taxpayer category and aggregate annual turnover. Here is the complete schedule for the June 2026 tax period.

Documents and Information Needed Before Filing

Before you begin the GSTR-3B filing process, gather these records to ensure accuracy and avoid corrections in later months (remember, GSTR-3B cannot be revised once submitted).

1. Sales register: All outward supply invoices, credit notes, and debit notes issued during June 2026
2. Purchase register: All inward supply invoices for which you intend to claim ITC
3. GSTR-2B statement: Downloaded from the GST portal, showing ITC eligible based on supplier filings
4. GSTR-1 filed for June 2026: Must be filed before GSTR-3B (sequential filing mandate)
5. Import bills of entry: For goods imported during the period
6. Reverse charge invoices: Self-invoices for supplies received under the reverse charge mechanism
7. ITC reversal calculations: Workings under Rule 42 (common credit for taxable and exempt supplies) and Rule 43 (capital goods)
8. Electronic credit ledger balance: Available ITC balance on the portal
9. Electronic cash ledger balance: Any pre-deposited cash available for tax payment

Step-by-Step: How to File GSTR-3B on the GST Portal

Follow these 10 steps to complete your GSTR-3B filing for June 2026 on the GST portal. Each step includes the exact navigation path and field-level instructions.

1. Log in to the GST Portal: Visit www.gst.gov.in and enter your GSTIN/username, password, and captcha. Navigate to Services > Returns > Returns Dashboard.
2. Select the Return Period: Choose the financial year 2026-27 and month June from the dropdown. Click Search. The GSTR-3B tile will appear with a Prepare Online button (or Prepare Offline if you prefer the JSON upload method).
3. Verify System-Generated Summary: Click Prepare Online. The system auto-populates values from your filed GSTR-1 and GSTR-2B. Review the auto-filled numbers in each table before making any changes. If values are incorrect, check whether your GSTR-1 was filed correctly for June 2026.
4. Fill Table 3.1 - Outward Supplies: Enter your outward supply details across all 5 rows. This table captures taxable supplies, zero-rated supplies, exempt/nil-rated supplies, and reverse charge inward supplies. Detailed walkthrough below.
5. Fill Table 3.2 - Inter-State Supplies: Break down your supplies to unregistered persons and composition dealers by state. This is required only for inter-state transactions and helps the government allocate IGST to destination states.
6. Fill Table 4 - Eligible ITC: Enter input tax credit available, ITC reversed, net ITC, and ineligible ITC. Cross-verify every number against your GSTR-2B before entering. Detailed walkthrough below.
7. Fill Table 5 - Exempt, Nil-Rated, and Non-GST Inward Supplies: Report the value of supplies received that carry 0% GST or fall outside the GST net. Split between inter-state and intra-state.
8. Preview and Verify: Click Preview Draft GSTR-3B at the bottom. The portal generates a PDF summary of all tables. Review every figure carefully. This is your last chance to make corrections, as the return cannot be revised after submission.
9. Pay Tax via Table 6: Once you confirm the figures, click Payment of Tax. The system calculates your total liability and offsets it against available ITC using the prescribed order under Rule 88A. If cash payment is needed, create a challan and pay through net banking, NEFT/RTGS, or over-the-counter at an authorized bank.
10. File with DSC or EVC: After successful payment, click File GSTR-3B. Companies and LLPs must use a Digital Signature Certificate (DSC). Proprietors and partnership firms can use Electronic Verification Code (EVC) sent via SMS/email. Once filed, you will receive an ARN (Acknowledgement Reference Number) confirming successful submission.

Table 3.1: Outward Supplies and Tax Liability (Detailed Walkthrough)

Table 3.1 is where you declare all your sales and the GST collected on them. It has 5 rows, each serving a distinct purpose. Getting this table right is critical because it directly determines your tax liability for the month.

Table 3.2: Inter-State Supplies to Unregistered Persons and Composition Dealers

Table 3.2 requires you to provide a state-wise breakup of inter-state supplies made to two categories of recipients: unregistered persons and composition taxable persons. This data helps the government determine the IGST settlement amount that each destination state receives.

You must list the Place of Supply (state name), the total taxable value, and the IGST amount for each state where you made such supplies. If all your sales in June 2026 were intra-state or to registered persons, you can leave Table 3.2 blank.

For businesses that sell through e-commerce platforms across India, this table can get lengthy. Your accounting software or ERP system should be able to generate a state-wise sales report filtered by unregistered and composition buyers to populate this table accurately.

Table 4: Eligible Input Tax Credit (Detailed Walkthrough)

Table 4 determines how much of the GST you paid on your purchases can be offset against your output tax liability. This is the heart of the GST credit mechanism, and errors here are the primary trigger for ITC-related notices and demands.

Table 5: Values of Exempt, Nil-Rated, and Non-GST Inward Supplies

Table 5 captures the value of inward supplies (purchases) that do not carry any GST. This includes three categories: exempt supplies (specifically exempted by notification), nil-rated supplies (those with 0% GST rate), and non-GST supplies (outside the GST framework entirely, such as petroleum products and alcohol for human consumption).

The table splits these values into two columns: inter-state and intra-state. No tax amount is reported here because there is no GST on these supplies. While this table does not affect your tax liability, it is used by the government for data analytics and compliance verification. Consistently leaving it blank when you receive exempt supplies can raise red flags during audits.

For example, if your business purchased agricultural produce worth Rs. 2 lakh (exempt) from a local farmer and Rs. 1 lakh worth of diesel (non-GST) in June 2026, you would report Rs. 2 lakh under intra-state exempt supplies and Rs. 1 lakh under intra-state non-GST supplies in Table 5.

Table 6: Payment of Tax (How Offset and Cash Payment Work)

Table 6 is the final destination of your GSTR-3B filing process. It brings together your total tax liability (from Tables 3.1 and 3.2) and your available credit (from Table 4) to calculate the net tax you must pay in cash.

How the Payment Calculation Works

The GST portal follows this sequence when you click the "Offset Liability" button in Table 6:

1. Total liability: Summed from Table 3.1 across IGST, CGST, SGST, and cess
2. ITC offset: Net ITC from Table 4(C) is applied against the liability using the Rule 88A offset order (IGST credit offsets IGST first, then CGST, then SGST; CGST credit offsets CGST then IGST; SGST credit offsets SGST then IGST)
3. Cash payment: Any remaining liability after ITC offset must be paid from the electronic cash ledger

You cannot submit GSTR-3B unless the tax payable column reaches zero after ITC offset and cash payment. If your electronic cash ledger does not have sufficient balance, you must create a PMT-06 challan and deposit funds before the portal allows you to proceed with filing.

Late Fees and Interest for Delayed GSTR-3B Filing

Filing GSTR-3B after the due date has financial consequences that escalate daily. Here is the exact penalty structure you face.

Late Fee Structure

Interest Calculation on Late Tax Payment

Interest under Section 50 of the CGST Act is calculated as follows:

• Rate: 18% per annum on the net tax liability (not on the gross liability)
• Period: From the day after the due date to the actual date of payment
• Calculation formula: Interest = Net tax liability x 18/100 x (Number of days delayed / 365)

Example: If your net CGST liability for June 2026 is Rs. 1,00,000 and you file 30 days late, the interest payable = Rs. 1,00,000 x 18% x (30/365) = Rs. 1,479 (rounded).

For ITC that is wrongly availed and used, the interest rate jumps to 24% per annum under Section 50(3). This is a significant penalty, and the distinction between "wrongly availed" and "availed but not used" matters: if you claimed excess ITC but did not use it to offset liability, the 18% rate applies, not 24%.

Common Errors While Filing GSTR-3B (and How to Avoid Them)

After processing thousands of GST filings, these are the errors that consistently trip up businesses. Each one is preventable with the right checks.

1. GSTR-1 vs GSTR-3B Value Mismatch

Your outward supply values in GSTR-3B Table 3.1 must match the totals declared in GSTR-1. Mismatches trigger DRC-01B notices from the department. Before filing GSTR-3B, download the GSTR-1 summary from the portal and compare totals. If you issued credit notes in GSTR-1 but forgot to deduct them in GSTR-3B (or vice versa), the numbers will not tally.

2. Claiming ITC Not Reflected in GSTR-2B

The most common reason for ITC demands is claiming credit for invoices that your suppliers have not reported in their GSTR-1. If a purchase invoice is in your books but absent from GSTR-2B, do not claim it. Follow up with the supplier and claim the ITC in a future period after it appears in your GSTR-2B.

3. Incorrect Place of Supply Classification

Classifying an intra-state supply as inter-state (or vice versa) in Table 3.1 results in wrong tax heads. CGST + SGST becomes IGST. This mismatch requires correction through the next month's GSTR-3B, and if the error involves a different state, it can create complications in the recipient's ITC claim.

4. Missing Reverse Charge Liability

Supplies received under the reverse charge mechanism (RCM) must be reported in Table 3.1(d). Many taxpayers forget to include legal services, GTA (goods transport agency) services, or security services received from unregistered persons. The corresponding ITC can be claimed in Table 4(A)(3), but only after the RCM tax is paid.

5. Not Reversing ITC Under Rule 42/43

If your business makes both taxable and exempt supplies, you must reverse proportional ITC under Rule 42 (inputs and input services) and Rule 43 (capital goods). Failing to calculate and report this reversal in Table 4(B)(1) leads to excess ITC claims and future demand notices.

6. Forgetting to Report Credit Notes

Credit notes must reduce the taxable value and tax in Table 3.1(a). If you issued a credit note to a buyer but did not subtract it from Table 3.1, you will overpay GST for the month. While this is recoverable in future months, it locks up working capital unnecessarily.

Filing GSTR-3B: Online vs Offline Method

The GST portal offers two methods to file GSTR-3B, and the right choice depends on your transaction volume and internet connectivity.

For most businesses filing their own returns, the online method is faster and easier because of auto-population from GSTR-1 and GSTR-2B. The offline method is mainly used by tax professionals managing high volumes of returns across multiple GSTINs.

GSTR-3B for QRMP Scheme Taxpayers: What Changes?

If your aggregate annual turnover is up to Rs. 5 crore and you have opted for the Quarterly Return Monthly Payment (QRMP) scheme, the filing process differs in two key ways.

Quarterly Filing, Monthly Payment

You file GSTR-3B only once per quarter (for example, one filing for the April-June 2026 quarter, due by 22nd or 24th July 2026). However, you must still pay tax monthly for the first two months of the quarter (April and May) using the PMT-06 challan by the 25th of the following month.

Two Payment Methods Under QRMP

• Fixed Sum Method (FSM): Pay an amount equal to the tax paid in cash in the last quarter, divided equally across the 3 months. The portal pre-fills this amount.
• Self-Assessment Method (SAM): Calculate your actual tax liability for the month based on your sales and ITC, and pay accordingly. More accurate but requires monthly bookkeeping.

When you file the quarterly GSTR-3B, the PMT-06 amounts already paid for months 1 and 2 are automatically adjusted against the total quarterly liability. You only need to pay the balance (if any) for month 3 at the time of GSTR-3B filing.

Consequences of Not Filing GSTR-3B

Ignoring GSTR-3B does not make the obligation go away. The consequences escalate progressively and can affect your ability to do business.

1. Late fees accumulate daily: Rs. 50/day (or Rs. 20 for nil returns) from the day after the due date, capped per the turnover-based limits
2. Interest at 18% per annum: Charged on the net tax liability from the day after the due date until payment
3. GSTR-1 filing blocked: You cannot file GSTR-1 for the next period until the previous period's GSTR-3B is filed (sequential filing mandate since January 2022)
4. E-way bill generation blocked: After 2 consecutive months of non-filing, you lose the ability to generate e-way bills for goods movement, effectively halting logistics
5. Best judgement assessment: The tax officer can issue a Section 62 assessment estimating your tax liability based on available information and demand payment
6. GST registration cancellation: Continued non-compliance for 6 consecutive months (or any shorter period the officer deems appropriate) can result in suo motu cancellation under Section 29(2)(c) of the CGST Act

GSTR-3B vs GSTR-1: When and Why You File Both

Taxpayers often wonder why two returns are needed when GSTR-3B and GSTR-1 cover similar ground. The distinction is important.

GSTR-1 feeds the ecosystem: your buyers depend on your timely GSTR-1 filing to claim their ITC through GSTR-2B. GSTR-3B, on the other hand, settles your own tax account. Both are mandatory, and since January 2022, GSTR-1 must be filed before GSTR-3B for the same period. You can read a detailed comparison in our GSTR-1 vs GSTR-3B blog.

Tips for Error-Free GSTR-3B Filing

These practical steps reduce filing errors and the risk of receiving notices from the GST department.

• Reconcile GSTR-2B with your purchase register every month before filing. Flag mismatches and follow up with suppliers for missing invoices.
• Match GSTR-1 totals with GSTR-3B Table 3.1 before submitting. Download the GSTR-1 summary PDF and cross-check.
• Maintain a reverse charge tracker. Create a separate ledger for all RCM transactions so nothing is missed in Table 3.1(d).
• Calculate Rule 42/43 ITC reversal monthly, not annually. Annual adjustments cause large one-time corrections that attract scrutiny.
• File GSTR-1 by the 11th to give yourself 9 days for GSTR-3B preparation. Last-minute GSTR-1 filing leaves no time for GSTR-3B reconciliation.
• Use the portal's auto-populated data as a starting point, not the final answer. Always verify against your actual books of accounts.
• Keep electronic cash ledger funded. If you know your approximate monthly liability, deposit the amount a few days before the due date to avoid last-minute payment failures due to bank downtimes.
• Save a draft regularly on the portal while filling GSTR-3B. Session timeouts on the GST portal can cause data loss if you have been entering values for more than 15 minutes without saving.

For ongoing GST compliance support, including monthly GSTR-1, GSTR-3B, and annual GSTR-9 filings, see our GST return filing assistance page.

How to File a Nil GSTR-3B Return

If your business had no transactions during June 2026, you still must file a nil return. The process is simpler than a regular filing.

Method 1: File Online on the GST Portal

1. Log in to www.gst.gov.in and navigate to Returns Dashboard
2. Select June 2026 as the return period
3. Click Prepare Online on the GSTR-3B tile
4. Verify all tables show zero values
5. Click File Nil Return (a dedicated button appears when all values are zero)
6. Authenticate with DSC or EVC

Method 2: File via SMS

1. Send NIL 3B [GSTIN] [062026] to 14409 from your registered mobile number
2. Receive a 6-digit verification code via SMS
3. Reply CNF 3B [verification code] to 14409
4. The nil return is filed immediately, and you receive a confirmation with the ARN

Even nil returns attract a late fee of Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST) if filed after the due date, capped at Rs. 500 per return. Filing via SMS takes under 2 minutes, so there is no reason to delay.

GST Compliance Calendar: Related Deadlines Around GSTR-3B

GSTR-3B does not exist in isolation. Here is how it connects to the broader GST compliance calendar for the June 2026 period.

Summary

Filing GSTR-3B correctly and on time is non-negotiable for every GST-registered business. For the June 2026 tax period, monthly filers must submit by 20th July 2026, while QRMP scheme taxpayers have until 22nd or 24th July 2026. The process involves filling 6 tables covering outward supplies (Table 3.1), inter-state breakdowns (Table 3.2), input tax credit (Table 4), exempt supplies (Table 5), and the final tax payment (Table 6). The key to error-free filing is reconciling your GSTR-2B with purchase records before claiming ITC, matching GSTR-1 totals with GSTR-3B, and tracking reverse charge liability separately. Late filing costs Rs. 50 per day plus 18% annual interest, and continued non-compliance can result in e-way bill blocking and even GST registration cancellation. If you need professional assistance with GST return filing, qualified experts can help ensure accuracy and timely compliance.