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GSTR-3B Filing in India

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Documents: GSTR-1 filing acknowledgement, GSTR-2B summary, ITC working, RCM register, and PMT-06 challan (for QRMP).

Pricing: Included in our Monthly GST Returns retainer from INR 999/month (Exl GST and Govt. Charges); covers GSTR-1 + GSTR-3B.

Eligibility: All regular GST taxpayers - mandatory; nil return required even with no sales.

Timeline: Monthly filers by 20th of next month; QRMP filers by 22nd or 24th of month after quarter (State-wise).

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GSTR-3B Filing at a Glance

📌 TL;DR - GSTR-3B Filing Services at a Glance

GSTR-3B is the monthly or quarterly summary return filed by every regular GST taxpayer under Section 39 of the CGST Act, 2017 read with Rule 61 of the CGST Rules, 2017. It reports outward supplies, inward supplies attracting reverse charge, eligible Input Tax Credit and the net tax payable. From the July 2025 tax period, Table 3.1 liability fields are auto-populated from GSTR-1/GSTR-1A/IFF and hard-locked - corrections route only through GSTR-1A before GSTR-3B is filed.

Form GSTR-3B is the single most-filed return in the Indian GST system. It runs the monthly tax payment cycle - declaring outward supplies, claiming ITC against the previous month's GSTR-2B, paying net tax in cash and ITC, and discharging reverse charge liabilities. Every regular GST taxpayer with a GSTIN files it, even when there are no transactions in the month (nil return mandatory).

From the July 2025 tax period, Table 3.1 of GSTR-3B (outward supplies and reverse charge liability) is auto-populated from GSTR-1, GSTR-1A or IFF, and these values are hard-locked - they cannot be edited at filing. From November 2025, Table 3.2 is also locked. The only route to fix a wrong value is Form GSTR-1A for the same period before GSTR-3B is filed. Patron Accounting therefore offers GSTR-1 plus GSTR-3B together under a single Monthly GST Returns retainer starting from INR 999 per month.

Content is reviewed quarterly for accuracy.

What Is GSTR-3B?

GSTR-3B is the summary return filed monthly or quarterly by every regular GST taxpayer under Section 39 of the CGST Act, 2017 read with Rule 61 of the CGST Rules, 2017. It declares the consolidated values of outward supplies, inward supplies attracting reverse charge, eligible ITC and the net tax payable, and is the form through which monthly GST is actually paid.

Unlike GSTR-1 which carries invoice-level data, GSTR-3B is at the table level - Table 3 (outward supplies and reverse charge), Table 4 (eligible ITC), Table 5 (exempt and nil supplies and other inward), Table 6 (tax payment), and Table 6.2 (TDS or TCS credit). From the July 2025 tax period, Table 3.1 auto-populated values from GSTR-1/GSTR-1A/IFF are hard-locked; from November 2025, Table 3.2 is also locked; ITC fields in Table 4 are scheduled for hard-locking around July 2026.

Once filed, GSTR-3B cannot be revised. Errors are corrected through subsequent-period adjustments or through Form GSTR-1A for same-period locked-table corrections before GSTR-3B is submitted. Under the amendment to Section 39, taxpayers cannot file GSTR-3B beyond 3 years from the original due date - applicable from the July 2025 tax period onwards.

Key Terms for GSTR-3B Filing:

GSTR-3B: The summary return for tax payment under Section 39 of the CGST Act, 2017 and Rule 61 of the CGST Rules, 2017.
Hard-Locking: The post-July 2025 portal feature that makes auto-populated Table 3.1 (and from November 2025, Table 3.2) values in GSTR-3B non-editable. Corrections must go through Form GSTR-1A.
Form GSTR-1A: The same-period amendment facility for GSTR-1, used to correct hard-locked auto-populated values before GSTR-3B is filed. Cannot be filed after GSTR-3B submission.
IMS (Invoice Management System): The recipient-side document control facility launched in October 2024 - the buyer can Accept, Reject, or keep Pending each invoice received from suppliers, which drives the buyer's GSTR-2B and downstream Table 4 ITC.
GSTR-2B: The static, auto-drafted ITC statement generated on the 14th of the next month from suppliers' GSTR-1 plus IMS actions. Not generated for QRMP M1 and M2, or if the previous period's GSTR-3B is unfiled.
PMT-06: The tax payment challan used by QRMP taxpayers to pay monthly tax in M1 and M2 of the quarter (due by the 25th) before the quarterly GSTR-3B.
Table 3.1(d): Inward supplies liable to reverse charge - auto-populated only for domestic RCM; import of services under RCM still requires manual entry even after hard-locking, a high-risk gotcha.

Monthly Due Date 20th / 22nd / 24th

Who Must File GSTR-3B

Mandatory Filers

All regular registered taxpayers under Section 25 of the CGST Act, 2017 - irrespective of any transactions in the tax period (nil return mandatory)
Casual Taxable Persons during their certificate validity period
SEZ units and developers for their taxable supplies

Not Required to File GSTR-3B

Composition dealers under Section 10 - file Form CMP-08 quarterly and Form GSTR-4 annually
Non-Resident Taxable Persons - file Form GSTR-5 (monthly by 13th)
OIDAR service providers - file Form GSTR-5A (monthly by 20th)
Input Service Distributors - file Form GSTR-6
Persons required to deduct tax under Section 51 - file Form GSTR-7
Persons required to collect tax under Section 52 - file Form GSTR-8

Due Dates: Monthly vs QRMP Categories

Monthly filers (aggregate turnover above Rs 5 crore or not opted into QRMP) file by the 20th of the next month. QRMP filers (turnover up to Rs 5 crore who have opted in) file by the 22nd of the month after the quarter for Category I States or the 24th for Category II States.

Category I States (22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the UTs of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
Category II States (24th): Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha.

PMT-06 Monthly Tax Payment for QRMP

QRMP filers file GSTR-3B quarterly but pay tax monthly through Form GST PMT-06, due by the 25th of M1 and M2 of the quarter (not for M3, since the quarterly GSTR-3B then covers the final month's tax). We compute the PMT-06 amount using the Fixed Sum Method (35 percent of the previous quarter's tax) or the Self-Assessment Method, whichever is optimal.

Table-by-Table Structure of GSTR-3B

Service	What We Do
Table 3.1(a)	Outward taxable supplies (other than zero rated, nil, exempted) - auto from GSTR-1/1A/IFF; LOCKED from Jul 2025
Table 3.1(b)	Outward taxable supplies (zero rated) - auto from GSTR-1/1A/IFF; LOCKED from Jul 2025
Table 3.1(c)	Other outward supplies (nil rated, exempted) - auto from GSTR-1/1A/IFF; LOCKED from Jul 2025
Table 3.1(d)	Inward supplies liable to reverse charge - auto from GSTR-2B (domestic RCM); MANUAL for import of services; PARTIAL LOCK
Table 3.1(e)	Non-GST outward supplies - auto from GSTR-1/1A/IFF; LOCKED from Jul 2025
Table 3.2	Inter-State supplies to unregistered, composition, UIN holders - auto from GSTR-1/1A/IFF; LOCKED from Nov 2025
Table 4(A)	ITC available - import of goods/services, ISD, all other - auto from GSTR-2B + manual additions; editable (lock targeted Jul 2026)
Table 4(B)	ITC reversed - Rule 38, 42, 43, Section 17(5), others - manual computation; editable
Table 4(C) / 4(D)	Net ITC available (auto-computed); Ineligible ITC (manual, editable)
Table 5 / 5.1	Exempt, nil-rated and non-GST inward supplies; interest and late fee payable - editable
Table 6.1	Payment of tax (cash + ITC offset) - manual computation against the locked liability
Table 6.2	TDS / TCS credit received - auto from GSTR-7 / 8

Our Process

Step by Step Procedure (Post Hard-Lock Workflow)

From the pre-9th books reconciliation through GSTR-1 filing, GSTR-2B, IMS review, the auto-populated preview, manual RCM entry, and tax payment, here is exactly how Patron Accounting runs the post-July 2025 GSTR-3B workflow.

Step 1

Pre-9th - Books to GSTR-1 Reconciliation

Reconcile the sales register, e-way bills, and debit and credit notes against the GSTR-1 working. Catch any tagging error (B2B vs B2C, B2CL above Rs 1 lakh from Aug 2024, HSN digit mismatch) before GSTR-1 is filed - errors caught here avoid the GSTR-1A correction cycle later.

Books matched Pre-file catch

Reconcile 01

Step 2

11th - File GSTR-1

Submit GSTR-1 by the 11th (monthly) or by the 13th of the month after quarter (QRMP). For QRMP M1 and M2, file IFF by the 13th for B2B invoices. GSTR-1 figures flow into GSTR-3B Table 3.1 as locked values from July 2025 onwards.

11th deadline IFF for QRMP

File GSTR-1 02

Step 3

14th - Receive GSTR-2B

GSTR-2B is auto-generated on the 14th of the next month, reflecting ITC available based on suppliers' GSTR-1s plus IMS actions. For QRMP filers, GSTR-2B is generated only for M3 of the quarter.

Auto on 14th ITC statement

GSTR-2B 03

Step 4

14th to 17th - IMS Document Review

Open the IMS dashboard and act on each supplier invoice - Accept (enters GSTR-2B), Reject (does not enter; supplier sees it), or Pending (kept for the next period). We complete IMS review against the purchase register and resolve vendor mismatches before GSTR-2B is locked.

Accept/Reject Vendor match

IMS Review 04

Step 5

17th to 19th - Preview Auto-Populated GSTR-3B

Generate the system-computed PDF preview. Verify Table 3.1 (locked) against GSTR-1, Table 3.2 (locked from Nov 2025), and Table 4 ITC against GSTR-2B. If any locked value is wrong, file Form GSTR-1A for the same period BEFORE filing - the only correction window.

Locked verified GSTR-1A window

Preview 05

Step 6

Manual Entries (3.1(d), Table 4, Table 5)

Add import of services RCM in Table 3.1(d). Add eligible ITC adjustments in Table 4 (imports, ISD additions, reversals under Rule 42/43/38, ineligible ITC under Section 17(5)). Add exempt and nil-rated inward supplies in Table 5.

RCM imports ITC reversals

Manual Entry 06

Step 7

Compute Tax Payable and Pay

Table 6.1 computes net tax payable = locked output liability minus eligible ITC plus RCM. Pay through the electronic cash ledger via PMT-06 challan if the cash balance is insufficient - tax payment is the operational core of GSTR-3B.

Net liability Cash + ITC

Tax Payment 07

Step 8

Submit and File

Submit GSTR-3B and file with DSC (mandatory for companies and LLPs) or EVC (proprietors and partnerships). The ARN is generated immediately, and the acknowledgement is the tax payment record.

DSC / EVC ARN record

File 08

Step 9

QRMP - File PMT-06 Monthly

For QRMP filers, PMT-06 is due by the 25th of M1 and M2, under the Fixed Sum Method (35 percent of the previous quarter's tax) or the Self-Assessment Method. M3 tax is paid through the quarterly GSTR-3B by the 22nd or 24th.

25th deadline Fixed/Self

PMT-06 09

Document Checklist for Monthly Compliance

Outward Supply Data (Locked Inputs)

GSTR-1 filing acknowledgement for the same tax period (mandatory before GSTR-3B filing)
GSTR-1A filing acknowledgement if same-period correction was needed
System-generated GSTR-3B PDF preview from the portal

Inward Supply and ITC Data

GSTR-2B summary for the tax period (generated on the 14th)
IMS action log - accepted, rejected, and pending invoices
Purchase register reconciliation with GSTR-2B
Import of goods working with Bill of Entry references and IGST paid (Table 4(A)(1))
Import of services RCM working (Table 3.1(d) - MANUAL)
ISD credit notes received (Form GSTR-6A)

ITC Reversals, Ineligible, and Tax Payment

Rule 42 working (partly business / partly exempt or non-business use)
Rule 43 working (capital goods used for taxable and exempt supplies)
Rule 38 working (banking and financial services 50 percent reversal)
Section 17(5) blocked credit identification (motor vehicles, food, club membership etc.)
Electronic cash ledger balance and PMT-06 challan for cash top-up (M1 and M2 for QRMP)

Common Challenges and Patron Solutions

Challenge	Impact	How Patron Accounting Solves It
Locked Wrong Value with No GSTR-1A Filed	An error in GSTR-1 locks a wrong outward supply value in GSTR-3B, and the team realises only after GSTR-3B is filed - the correction then waits for the next period's GSTR-1 amendment.	We catch this between the 14th and 18th using the auto-populated PDF preview cross-checked against books, and file GSTR-1A within the same-period window.
Table 3.1(d) RCM Imports of Services Missed	Many in-house teams assume Table 3.1(d) is fully auto-populated after hard-locking; import of services and certain unregistered RCM supplies must still be added manually, and missing these triggers a Section 73 demand at audit.	We flag every import of service invoice with a manual-RCM tag so nothing slips through the auto-populated value.
IMS Pending Action Expiry	An invoice kept Pending must be acted on before the window expires (currently 1 tax period for QRMP); after expiry the system default-accepts or default-rejects, with downstream ITC impact.	We diary every Pending action with a deadline alert so it is accepted or rejected in time.
GSTR-2B Not Generated	GSTR-2B is not generated for QRMP M1 and M2, and not generated if the previous month's GSTR-3B is unfiled - teams that wait for the 14th statement end up unable to claim ITC and pay out of cash.	We track the full GSTR-3B sequence so the previous return is always filed and GSTR-2B generates on time.
PMT-06 vs Fixed Sum Method Confusion	QRMP filers must choose between the Fixed Sum Method (35 percent of the previous quarter) and Self-Assessment for M1 and M2 PMT-06; the easier route can over- or under-pay when volume varies.	We compute both each month and choose the optimal method to protect cash flow.
Interest Trap on Late Filing	Late filing attracts late fee under Section 47 PLUS interest under Section 50 at 18 percent per annum on the net cash liability - many businesses miss the interest calculation.	We compute and disclose interest correctly on the net cash liability to avoid a Section 75 demand later.
3-Year Cliff Under Amended Section 39	From the July 2025 tax period, GSTR-3B cannot be filed more than 3 years past its original due date - historical clean-up windows are closing fast.	We prioritise any GSTR-3B pending from FY 2022-23 onwards before the window closes.

Patron Accounting Pricing

Fee Component	Amount
Patron Accounting Professional Fees	Monthly GST Returns retainer from INR 999/month (Exl GST and Govt. Charges) - covers GSTR-1 + GSTR-3B together
Starter (up to 50 invoices/month)	From INR 999/month (Exl GST and Govt. Charges)
Growth (51 to 200 invoices/month)	Quoted on assessment
Pro (201 to 500 invoices/month)	Quoted on assessment
Enterprise (above 500 invoices/month or multi-State)	Quoted on assessment
Each Tier Includes	GSTR-1 (11th) + GSTR-3B (20th, or 22nd/24th QRMP), IMS document review, GSTR-2B reconciliation, auto-populated PDF preview cross-check, GSTR-1A correction, manual Table 3.1(d) RCM imports, Rule 42/43/38 reversal, PMT-06 for QRMP, late fee and Section 50 interest computation, and an audit-ready monthly pack
Government Fees and Interest	The GST portal levies no fee on GSTR-3B itself; late fee under Section 47 of Rs 50/day combined (Rs 20 nil) applies, subject to caps, plus Section 50 interest at 18 percent p.a. on net cash liability; GST and any portal levies at actuals

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GSTR-3B Filing consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Monthly Cycle Calendar

Stage	Estimated Timeline
1 to 5th: Sales and purchase registers close for the previous month	Books team
6 to 9th: Books to GSTR-1 reconciliation	Patron
10th: GSTR-7 (TDS) and GSTR-8 (TCS) deadlines	Patron
11th: GSTR-1 filing deadline (monthly filers)	Patron
13th: IFF for QRMP M1/M2 (optional); GSTR-1 quarterly for QRMP	Patron
14th: GSTR-2B auto-generated for recipient	GST portal
14 to 17th: IMS dashboard - accept, reject, pending actions	Patron
17 to 19th: GSTR-3B auto-populated preview cross-check; GSTR-1A if needed	Patron
20th: GSTR-3B filing deadline (monthly filers)	Patron
22nd or 24th: GSTR-3B filing deadline (QRMP Category I / II)	Patron
25th: PMT-06 monthly tax payment for QRMP M1 and M2 (not M3)	Patron

Statutory deadlines: GSTR-3B by the 20th monthly under Rule 61; the 22nd or 24th quarterly under QRMP; PMT-06 by the 25th of M1 and M2 for QRMP; and a 3-year outer filing limit under the amended Section 39 from the July 2025 tax period onwards.

Key Benefits

Benefits of Filing Through Patron Accounting

GSTR-1 + GSTR-3B Together

One retainer - no Rule 59(6) blocking, no missed sequence step.

Hard-Locked Table 3.1 Reconciled

Reconciled against books before locking; GSTR-1A used proactively to fix errors.

IMS Managed All Month

Not a last-minute scramble - the dashboard is actioned throughout the month.

Table 3.1(d) RCM Captured

The single highest-risk post-hard-lock gotcha, captured manually every month.

GSTR-2B Mismatches Resolved

Resolved with vendors before the 18th cut-off, not after.

PMT-06 Optimised

Fixed Sum vs Self-Assessment computed monthly for QRMP cash flow.

Section 50 Interest Correct

Computed on net cash liability - no over-payment, no Section 75 demand later.

3-Year Cliff Alerts

On any historical GSTR-3B still pending before the window closes.

Trusted by Businesses Across India

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Processed | 15+ Years

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ other businesses across India, including 2,800+ monthly GST retainer clients.

In FY 2025-26, Patron Accounting filed 33,600+ GSTR-3B returns across 2,800 monthly retainer clients - 99.6 percent filed by the statutory 20th, 22nd, or 24th deadline. Through the post-July 2025 hard-locking transition, zero clients required next-period amendments due to locked-value errors caught after filing, IMS reconciliation completed on average by the 17th, and the average Section 50 interest paid per client per year was Rs 0 thanks to on-time filing.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. See our GST returns support in Pune for local assistance.

GSTR-3B vs GSTR-1 vs GSTR-2B: How They Work Together

Parameter	GSTR-3B	GSTR-1	GSTR-2B
Governing Provision	Section 39 + Rule 61	Section 37 + Rule 59	GSTN portal advisory + IMS framework
Purpose	Summary return with tax payment	Detailed invoice-level outward supplies	Auto-drafted ITC statement for recipient
Filing By	Taxpayer (self)	Taxpayer (self)	Auto-generated by portal (not filed)
Due Date	20th monthly; 22nd or 24th QRMP	11th monthly; 13th QRMP; 13th IFF	Generated 14th of next month
Data Direction	Receives auto-population from GSTR-1 + GSTR-2B	Source for own GSTR-3B + counterparties' GSTR-2B	Source for own GSTR-3B Table 4 ITC
Editability	Table 3.1 LOCKED (Jul 2025); 3.2 LOCKED (Nov 2025); Table 4 editable till Jul 2026 target	Editable until filing; GSTR-1A same-period; amendment in next GSTR-1	Not editable - static; IMS actions taken before generation
Tax Payment	Yes - cash plus ITC offset	No	No
Late Fee	Rs 50/day combined (Rs 20 nil) + 18% Section 50 interest	Rs 50/day combined (Rs 20 nil)	Not applicable
Patron Service	Bundled in the retainer	Bundled in the same retainer	Reviewed and IMS-actioned in the same retainer

Partner Services

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Returns - the full monthly umbrella service that sells the retainer.
GST Annual Returns (GSTR-9 / 9C) - the yearly consolidation return.
GST Registration - the standard registration route.
GST Notice - handling under Section 73 and 74, including GSTR-3B vs GSTR-2B mismatch scrutiny.

GSTR-3B is always paired with GSTR-1 filing under our retainer, and composition dealers follow a different cycle (CMP-08 plus GSTR-4) under the GST composition scheme - Patron runs both as companion engagements.

Legal and Compliance Framework

Provision / Advisory	Subject
Section 39, CGST Act, 2017	Furnishing returns including GSTR-3B; 3-year outer filing limit
Section 37, CGST Act, 2017	Furnishing details of outward supplies in GSTR-1 (source for GSTR-3B auto-population)
Section 9(3) and 9(4), CGST Act, 2017	Reverse charge mechanism (Table 3.1(d) of GSTR-3B)
Section 16 and 17, CGST Act, 2017	ITC entitlement and Section 17(5) blocked credits
Section 47, CGST Act, 2017	Late fee on delayed return filing
Section 50, CGST Act, 2017	Interest at 18 percent per annum on unpaid tax
Section 73 and 74, CGST Act, 2017	Demand for short or non-payment of tax (non-fraud and fraud)
Rule 36(4) and Rule 86A, CGST Rules, 2017	Restriction on ITC where supplier compliance is incomplete
Rule 38, 42, 43, CGST Rules, 2017	ITC reversal mechanics fed into GSTR-3B Table 4(B)
Rule 59(6), CGST Rules, 2017	Blocking of GSTR-1 if previous GSTR-3B is unfiled
Rule 61, CGST Rules, 2017	Form GSTR-3B - format, contents, time limit
GSTN Advisory dated 17 October 2024	Phased implementation of GSTR-3B hard-locking
GSTN Advisory dated 7 June 2025	Hard-locking confirmed effective July 2025 tax period
GSTN Advisory dated 19 July 2025	Table 3.2 hard-locking confirmed from November 2025 tax period

Penalty exposure: late filing of GSTR-3B attracts late fee under Section 47 at Rs 50 per day combined (Rs 20 for nil), subject to caps, plus interest under Section 50 at 18 percent per annum on the net cash liability (not gross). Suppression detected under Section 61 scrutiny attracts demand under Section 73 (non-fraud, 10 percent) or Section 74 (fraud, equal to tax). Wrong ITC in Table 4 invites Rule 86A restriction on the cash ledger, and repeated non-filing triggers Rule 59(6) blocking of the subsequent GSTR-1, paralysing the entire monthly cycle.

Authoritative references: the GST Common Portal, CBIC - Section 39 of the CGST Act, 2017, and India Code (CGST Act 2017).

What is GSTR-3B and when is it due?

GSTR-3B is the monthly or quarterly summary return filed by every regular GST taxpayer under Section 39 of the CGST Act, 2017 read with Rule 61 of the CGST Rules, 2017. It declares outward supplies, inward supplies attracting reverse charge, eligible Input Tax Credit and the net tax payable. Monthly filers (turnover above Rs 5 crore or non-QRMP) file by the 20th of the next month. QRMP filers file by the 22nd of the month after quarter for Category I States or the 24th for Category II States.

What is hard-locking of GSTR-3B from July 2025?

From the July 2025 tax period, Table 3.1 (outward supplies and reverse charge) of GSTR-3B is auto-populated from GSTR-1, GSTR-1A or IFF, and these auto-populated values are non-editable in GSTR-3B (per the GSTN Advisory dated 7 June 2025, building on the 17 October 2024 advisory). From the November 2025 tax period, Table 3.2 (inter-State supplies to unregistered persons, composition taxpayers, UIN holders) is also locked. Table 4 ITC hard-locking is targeted around July 2026.

How to correct GSTR-3B errors after hard-locking?

Errors in hard-locked auto-populated values cannot be edited at the GSTR-3B filing stage. The correction route is Form GSTR-1A for the same tax period, filed after GSTR-1 but before GSTR-3B is submitted. GSTR-1A amends or supplements the GSTR-1 invoices, and the corrected values flow into the GSTR-3B auto-population. After GSTR-3B is filed for the period, the next opportunity is amendment in the subsequent period's GSTR-1 in Tables 9 and 10.

What is IMS (Invoice Management System) in GST?

IMS is the recipient-side document control facility launched on the GST portal in October 2024. For every invoice listed by a supplier, the recipient takes an Accept, Reject or Pending action on the IMS dashboard. Accepted invoices enter the recipient's GSTR-2B; Rejected invoices do not (the supplier sees the rejection); Pending invoices are kept for action in the next tax period within a specified window. IMS drives the downstream Table 4 ITC in GSTR-3B.

Can I edit RCM values in GSTR-3B after hard-locking?

Table 3.1(d) for inward supplies liable to reverse charge is only partially auto-populated. Domestic RCM under Section 9(3) and 9(4) of the CGST Act, where the supplier issues self-invoices that flow through GSTR-2B, auto-populates. Import of services under reverse charge, Section 9(3) supplies from unregistered foreign suppliers, and certain other RCM supplies do NOT auto-populate and must still be manually entered in GSTR-3B Table 3.1(d). This is the single largest gotcha in the post-July 2025 workflow.

What is the late fee for late GSTR-3B filing?

Late fee under Section 47 of the CGST Act, 2017 is Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for taxable returns and Rs 20 per day for nil returns, subject to turnover-based maximum cap notified by CBIC. Unpaid tax additionally attracts interest under Section 50 at 18 percent per annum on the net cash liability from the day after the due date until payment. Repeated late filing also triggers Rule 59(6) blocking of the next period's GSTR-1 and Rule 86A restrictions on the buyer's ITC.

What is the difference between GSTR-3B and GSTR-2B?

GSTR-3B is the return the taxpayer files for monthly summary and tax payment under Section 39. GSTR-2B is the auto-drafted ITC statement generated by the portal for the recipient on the 14th of the next month, based on suppliers' GSTR-1 plus IMS actions taken by the recipient. GSTR-2B is not filed; it is consumed - its values flow into GSTR-3B Table 4 ITC. GSTR-2B is not generated for QRMP M1 and M2 and not generated if the previous period's GSTR-3B is unfiled.

Who is exempt from filing GSTR-3B?

Composition dealers under Section 10 file Form CMP-08 and Form GSTR-4 instead. Non-Resident Taxable Persons file Form GSTR-5. OIDAR service providers file Form GSTR-5A. Input Service Distributors file Form GSTR-6. TDS deductors under Section 51 file Form GSTR-7. E-commerce operators required to collect TCS under Section 52 file Form GSTR-8. All other regular GST taxpayers must file GSTR-3B, including for tax periods with no transactions (nil return mandatory).

GSTR-3B hard-locking ke baad kya badla hai?

July 2025 tax period se GSTR-3B ka Table 3.1 GSTR-1 se auto-populate hota hai aur edit nahi ho sakta. November 2025 se Table 3.2 bhi lock ho gaya. ITC ke liye GSTR-2B se Table 4 auto-fill hota hai aur abhi edit ho sakta hai par July 2026 tak woh bhi lock hone wala hai. Agar GSTR-1 me galti ho gayi ho toh GSTR-3B file karne se pehle Form GSTR-1A se same period correction kar sakte hain. Patron Accounting ke saath GSTR-1 aur GSTR-3B ek hi monthly retainer mein file hote hain taaki ye sab smoothly chale.

Quick Answers

Governing section: Section 39 of the CGST Act + Rule 61 of the CGST Rules.
Monthly due: 20th of next month.
QRMP due: 22nd or 24th of month after quarter (State-wise).
PMT-06: By 25th of M1 and M2 for QRMP.
Hard-locked: Table 3.1 from July 2025; Table 3.2 from November 2025.
Correction: GSTR-1A same-period before GSTR-3B; otherwise next-period amendment.
Outer limit: 3 years from original due date (from July 2025 tax period onwards).
Late fee: Rs 50/day (Rs 20 nil); turnover-based cap; plus 18% Section 50 interest.
RCM imports: Table 3.1(d) - still MANUAL for import of services.
ITC source: GSTR-2B (auto-drafted on 14th); ITC lock targeted Jul 2026.
Revision: Not allowed; correct in next period or GSTR-1A same-period.
Patron pricing: Bundled in the Monthly GST Returns retainer from INR 999/month.

Why the Post-Hard-Lock Workflow Has Zero Tolerance

The post-July 2025 GSTR-3B workflow has zero tolerance for last-minute fixes. Auto-populated Table 3.1 is hard-locked; the only correction route is GSTR-1A before GSTR-3B is filed.

Miss the GSTR-1A window and the error rides into GSTR-3B as locked values, with downstream impact on tax paid, audit exposure under Section 61, and customer ITC denial under Rule 86A. The 3-year cliff under amended Section 39 closes the door on very old returns.

The monthly retainer model is no longer a convenience - it is the operational requirement for clean post-hard-lock compliance.

The Most-Filed Return, Now Hard-Locked

Form GSTR-3B under Section 39 of the CGST Act, 2017 read with Rule 61 of the CGST Rules, 2017 is the most-filed return in the Indian GST system - monthly by the 20th or quarterly by the 22nd or 24th under QRMP. From the July 2025 tax period, the return underwent its largest structural change: auto-populated Table 3.1 from GSTR-1, GSTR-1A or IFF is hard-locked, and from November 2025 Table 3.2 is also locked.

Corrections route only through Form GSTR-1A for the same tax period before GSTR-3B submission, or through subsequent-period GSTR-1 amendments thereafter. ITC hard-locking in Table 4 is targeted for around July 2026, and the Table 3.1(d) RCM imports of services entry remains manual - the single largest operational gotcha.

Patron Accounting LLP, a CA and CS led firm with 15+ years of experience across Pune, Mumbai, Delhi, and Gurugram, runs GSTR-1 and GSTR-3B as a single monthly retainer from INR 999 per month. Pair this with our GST Returns umbrella retainer, GST Annual Returns for the yearly GSTR-9, and GST Registration to build a complete GST compliance backbone.

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Content Created: 26 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 3 months (Tier 1 cadence) and on any GSTN advisory touching hard-locking phases (the Table 4 ITC lock targeted July 2026), the IMS workflow, QRMP staggered dates, the PMT-06 mechanism, or late fee caps.

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