The quick answer
GSTR-3B is the summary return through which applicable taxpayers declare liabilities and discharge them. It uses information connected to outward-supply records and input-tax-credit statements, but auto-populated values still need review against the actual books and statutory treatment.
This guide covers the normal return workflow. Reverse charge, credit reversals, imports, exempt supplies and other situations need their applicable tables and rules. Dukanam prepares records; it does not directly submit or pay the return for you.
Before you begin
- GST portal access, authorised signatory and the correct filing period.
- Reconciled outward-supply records, purchase evidence and current GSTR-2B information.
- Electronic ledgers and the actual eligible-credit, cash-payment and adjustment calculation.
See how the pieces connect
Sales
Establish the outward tax liability.
Credit
Check eligible ITC and required reversals.
Payment
Discharge liability with permitted credit and cash treatment.
Filing
Sign the final return and retain proof.
Work through the steps
Open the correct GSTR-3B period
Log in and use Services → Returns → Returns Dashboard. Select the financial year and filing period and open the applicable GSTR-3B tile. Check deadlines, profile and prerequisites shown by the portal.
Review outward liabilities
Compare auto-populated figures with filed outward-supply information and books. Classify taxable, zero-rated, exempt and other relevant supplies. Include reverse-charge liabilities where applicable rather than comparing only normal sales.
Review the credit and reversal figures
Compare purchase records, GSTR-2B and applicable IMS actions with credit eligibility. Record required reversals and ineligible credit correctly. An invoice appearing in a statement does not alone satisfy every ITC condition.
Complete other applicable information
Review relevant interstate supply details, exempt inward supplies and interest or late-fee obligations. Use the tables appropriate to the business. Check current portal controls if a field cannot be changed directly.
Preview and resolve differences
Download or inspect the draft and system-generated summary. Reconcile each tax component. Explain differences and use the permitted correction process before filing; do not overwrite figures just to imitate a sample.
Fund and discharge the liability
Check cash and credit ledgers and the permitted utilisation rules. Create and pay a challan if cash is required, confirm credit to the ledger, then complete the payment/offset steps. A bank debit alone is not a filed return.
Sign and retain the filed return
Use the allowed declaration and DSC or EVC method. Confirm Filed status and save acknowledgement, final return, challan and reconciliation. Preserve the complete pack for the exact period.
A worked example
A simplified liability and credit example
Assume a valid intrastate 18% supply and fully eligible same-component credit. Exclude reverse charge, cess, reversals, interest and other liabilities for this illustration.
| Component | CGST | SGST |
|---|---|---|
| Output tax on ₹1,00,000 | ₹9,000 | ₹9,000 |
| Eligible input credit on ₹40,000 | ₹3,600 | ₹3,600 |
| Illustrative balance before other items | ₹5,400 | ₹5,400 |
The simple balance is ₹10,800 in total. Actual payment depends on tax components, eligibility, utilisation restrictions and other liabilities; follow the reconciled ledger calculation.
Common mistakes to avoid
- Claiming every purchase tax amount as eligible ITC.
- Ignoring reverse charge, credit reversals, interest or late fees.
- Treating a paid challan as proof that GSTR-3B is filed.
- Copying a sample’s rate or credit assumptions into a real return.
Questions you might have
Can GSTR-3B be skipped when sales are zero?
Applicable taxpayers still need to consider the filing obligation. Purchases, credits or liabilities can prevent a nil return even when there are no sales.
Are auto-populated figures a final tax determination?
No. Review them against books and eligibility rules, and use the current permitted correction workflow when differences need to be resolved.
Dukanam
A smart, low-cost choice for small-business GST billing
Dukanam brings billing, purchases, stock, customer balances, payments and reports together. It is built for Indian small businesses that want clear records without a complicated setup.
Best suited to shops that want connected everyday billing and bookkeeping, web and mobile access, and nine product languages. Choose the plan that includes the features you need.
GST-aware billing and preparation depend on your plan. Review records before filing on the GST portal; Dukanam does not directly submit GST returns, government e-invoices or e-way bills.
Current plans with GST preparation
- Advanced Plan₹299.00 per month
Check annual prices, limits, applicable taxes and checkout terms. Paid plans do not include a free trial.
Sources and further reading
Official rules and portal screens can change. Use the linked authority for the current requirements; the figures in our worked examples are illustrative.