Outward tax
Tax on sales, sorted the GSTR-3B way.
- Taxable, zero-rated, exempt
- Reverse charge inward
- Inter-state to unregistered
Know what you owe before you file
A GSTR-3B summary that shows exactly what you owe and why
GSTR-3B is where you pay your GST. Milaan ERP puts it together from your sales and your reconciled purchases: tax on sales, credit you can claim, credit you must reverse, and the cash left to pay. It matches your GSTR-1, so there are no surprises on the portal.
- No credit card needed
- Matches GSTR-1
- Uses reconciled ITC
GSTR-3B · October
Monthly filer · due 20 November
October
| Table | Detail | Amount |
|---|---|---|
| 3.1 Tax on outward suppliesFrom sales bills and notes | IGST + CGST + SGST | ₹3,86,420.00 |
| 4A Eligible ITCMatched with GSTR-2B | From 109 bills | ₹3,07,040.00 |
| 4B ITC reversedBlocked credit, unpaid suppliersRule 37: unpaid after 180 days | 2 items | ₹4,860.00 |
| 6 Tax paid by cashAfter using credit | Net payable | ₹84,240.00 |
Matches GSTR-1 output taxYes
ITC held back (not in 2B)₹9,940.00
Cash to pay₹84,240.00
Matches GSTR-1
Reconciled ITC
Ready for CA
What it is
GSTR-3B is where tax is actually paid
GSTR-1 tells the government what you sold. GSTR-3B is a summary return in which you declare the tax on those sales, claim input tax credit on your purchases, reverse credit you are not allowed to keep, and pay the difference in cash.
Because GSTR-3B is a summary, it is easy to get wrong without noticing: output tax that doesn’t match GSTR-1, credit claimed on bills that aren’t in GSTR-2B, or reversals forgotten. The portal now pre-fills much of GSTR-3B from GSTR-1 and GSTR-2B and flags big differences, so mistakes are caught, but often in the form of a notice.
Milaan ERP builds your GSTR-3B from the same data as your GSTR-1 and your reconciliation. Output tax comes from your sales bills and notes. Eligible credit comes from purchases matched with GSTR-2B. Reversals, such as blocked credits and suppliers unpaid after 180 days, are listed. You see the cash payable before you log in to the portal.
Your CA can check every figure down to the bill it came from.
Common problems
Where GSTR-3B goes wrong, and how we prevent it
These are the GSTR-3B mistakes that most often lead to notices.
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Output tax differs from GSTR-1
Sales tax in 3B is typed separately and doesn’t match GSTR-1.
Same bills, same totals
Output tax in 3B comes from the same bills as GSTR-1, so they agree.
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Credit claimed on everything
ITC is taken on all purchase bills, including ones missing from 2B.
Only reconciled credit
Eligible ITC comes from bills matched with GSTR-2B. The rest is held back.
-
Reversals forgotten
Credit on blocked items or unpaid suppliers is never reversed.
Reversals listed
Blocked credits and suppliers unpaid after 180 days are listed for reversal.
-
Cash payable unknown until the last day
You find out how much to pay only when the portal shows it.
Know in advance
See the cash payable days before the due date, so funds are ready.
Features
GSTR-3B features that keep it accurate
Every figure traceable to a bill.
Input tax credit
Credit you can safely claim.
- From reconciled GSTR-2B
- Imports and ISD credit
- Held-back credit listed
Reversals
Credit you must give back.
- Blocked credits (Sec 17(5))
- Unpaid after 180 days
- Exempt-use reversals
Tax payable
What to pay in cash.
- Credit set-off in order
- Interest if late
- Payable by tax head
GSTR-1 match
No differences between returns.
- Same source data
- Differences flagged
- GSTR-1A corrections
Drill down
From any total to the bills behind it.
- Table to bill
- Export for CA
- Month-on-month view
How it works
From month end to GSTR-3B filed
The usual steps for a monthly filer.
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GSTR-1 filed By the 11th
Your sales are reported. The same figures will become output tax in GSTR-3B.
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GSTR-2B reconciled 15th–18th
Purchases are matched with GSTR-2B. Matched credit is ready to claim; missing bills are held back.
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Summary checked 18th
Open the GSTR-3B summary: output tax, eligible credit, reversals and cash payable. Your CA reviews it.
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Pay and file By the 20th
Pay the cash balance and file GSTR-3B on the portal. The figures match what the portal pre-filled.
The rules in brief
GSTR-3B rules worth knowing
Monthly filers file GSTR-3B by the 20th of the next month; QRMP filers file quarterly by the 22nd or 24th depending on their state. The portal pre-fills outward tax from GSTR-1 and credit from GSTR-2B. Corrections to sales figures are made in GSTR-1A before filing GSTR-3B, because the liability carried over from GSTR-1 can no longer simply be edited in GSTR-3B.
Credit is used in a set order: IGST credit first against IGST, then against CGST and SGST; CGST credit can’t pay SGST and vice versa. Tax paid late attracts interest at 18% a year on the cash part.
Tip: GST rules change from time to time. This page explains them in simple words; for advice on your own case, please speak to your CA.
- Due by the 20thOr 22nd/24th after the quarter for QRMP.
- Pre-filled from GSTR-1 and 2BYour figures should match.
- Correct sales via GSTR-1ABefore filing GSTR-3B.
- Credit set-off orderIGST first, CGST and SGST kept apart.
- Interest at 18%On tax paid late in cash.
Pricing
Two simple ways to get started
GST billing and return reports are in every plan; e-invoicing, e-way bills and some advanced features are in the higher plans. Choose cloud to work from anywhere, or offline to keep everything on your own computer.
Offline desktop
from ₹8,999 one-time
Installed on your computer. Works without internet.
- Four plans, single PC to unlimited LAN users
- Data stays on your PC
- Optional yearly support & updates
Online cloud
from ₹12,999 per year
Use it on any computer or phone. Updates and backups included.
- Three plans, from 2 to 10 users
- Mobile app and daily cloud backup
- 14-day free trial
Prices are before 18% GST. Barcode billing, batch tracking, e-invoicing and multi-location features are in the higher plans. Need several users or GSTINs? Ask us for a quote. Compare all plans.
FAQ
Questions about GSTR-3B, answered.
Can’t find your question here? Message us and a real person will reply.
Talk to our team
We’ll show you last month’s GSTR-3B built from your own data.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists your sales in detail. GSTR-3B is a summary in which you declare tax on those sales, claim input tax credit and pay the balance.
When is GSTR-3B due?
By the 20th of the next month for monthly filers. QRMP filers file by the 22nd or 24th of the month after the quarter.
Why must GSTR-3B match GSTR-1?
The portal compares them. Differences in output tax can lead to notices, so it is best if both come from the same bills.
How much input tax credit can I claim?
Credit on bills that appear in your GSTR-2B and meet the other conditions. Milaan ERP shows this from your reconciliation.
What credit needs to be reversed?
Common cases are blocked credits under Section 17(5), credit on purchases used for exempt supplies, and credit on bills not paid to the supplier within 180 days.
Can I edit the tax liability in GSTR-3B?
The liability carried over from GSTR-1 can no longer simply be changed in GSTR-3B. Correct your sales figures in GSTR-1A before filing GSTR-3B.
How much does Milaan ERP cost?
The offline desktop plan starts at ₹8,999 as a one-time payment and online cloud plans start at ₹12,999 per year, both before 18% GST. Features such as barcode billing, batch tracking, e-invoicing and multi-location are in the higher plans, so tell us what you need and we’ll suggest the right one. The cloud plans come with a free 14-day trial.
Can my CA see how each figure was worked out?
Yes. Every total can be opened to show the bills behind it, and exported to Excel.
GST features
More GST features
Know your GST bill before the portal tells you
Try Milaan ERP for 14 days and see your GSTR-3B built from your own sales and purchases.