Maximize ITC & Pay Taxes Accurately with GSTR-3B Filing
GSTR-3B is your primary tax payment return. We reconcile your purchases with GSTR-2B, offset your liabilities, and file on time to save you from heavy penalties and 18% interest.
Stop Paying Excess GST!
Are you claiming your Input Tax Credit (ITC) correctly? Under current GST laws, you can only claim ITC that reflects in your auto-generated GSTR-2B. Claiming excess ITC leads to immediate department notices (Form DRC-01C), while missing out on ITC means you are paying tax from your own pocket.
Our Comprehensive GSTR-3B Process
Filing GSTR-3B isn’t just about pressing submit. It requires complex calculations, reconciliation, and strategic utilization of tax credits.
Output Tax Calculation
We accurately summarize your outward supplies (sales) and calculate your total tax liability, ensuring it perfectly matches the data you declared in your GSTR-1.
GSTR-2B Reconciliation
We match your purchase invoices with the auto-populated GSTR-2B statement to identify missing invoices and follow up with your defaulting suppliers.
Smart ITC Utilization
We apply the complex offset rules (IGST first, then CGST/SGST) to utilize your electronic credit ledger efficiently, minimizing your cash outflow.
Challan Generation
If your tax liability exceeds your available ITC, we generate the precise PMT-06 challan so you can pay the balance seamlessly via net banking, UPI, or NEFT/RTGS.
Reverse Charge Mechanism
We identify expenses subject to Reverse Charge Mechanism (RCM)—like transport or legal fees—pay the tax in cash, and simultaneously claim it as ITC.
QRMP & PMT-06 Filing
For quarterly filers under the QRMP scheme, we calculate and file your monthly PMT-06 challans (Self-Assessment or 35% Fixed Method) accurately.
GSTR-3B Deadlines & Penalties
Missing a GSTR-3B deadline doesn’t just attract late fees; it triggers an 18% annual interest on your unpaid tax liability.
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Monthly Filers (Turnover > ₹5 Cr):
Due on the 20th of the succeeding month. (e.g., April’s GSTR-3B is due by May 20th). -
Quarterly Filers (QRMP Scheme):
Due on the 22nd or 24th of the month succeeding the quarter, depending on your State/UT. -
Late Fees:
₹50 per day of delay (₹25 CGST + ₹25 SGST). For Nil returns, the late fee is reduced to ₹20 per day. -
Interest on Late Payment:
If tax is paid after the due date, an interest of 18% per annum is levied on the net cash tax liability.
The Dangers of GSTR-1 vs. GSTR-3B Mismatches
The GST portal’s artificial intelligence continuously cross-verifies the sales you declare in GSTR-1 against the tax you pay in GSTR-3B. If the liability declared in GSTR-1 is higher than the tax paid in GSTR-3B, you will immediately receive a system-generated intimation in Form DRC-01B.
Failing to reply to this notice or pay the difference within 7 days results in the suspension of your GSTIN and blocks you from filing the next month’s GSTR-1.
Why Outsourcing to EasyBiz360 is the Best Choice:
- Pre-Filing Reconciliation: We run a strict reconciliation between your GSTR-1 and GSTR-3B before hitting submit to ensure zero mismatches.
- ITC Optimization: We track suppliers who haven’t filed their returns, ensuring you don’t lose your hard-earned tax credits.
- Compliance Peace of Mind: We send you timely reminders for challan payments and file the returns well before the portal gets congested on due dates.
Frequently Asked Questions
Common queries regarding GSTR-3B and tax payment.
Can I revise my GSTR-3B if I made a mistake?
No, GSTR-3B cannot be revised once it is filed. Any adjustments regarding short payment of tax or missed ITC must be made in the GSTR-3B of the subsequent months.
Do I need to file GSTR-3B if there were no business transactions?
Yes. Filing a “Nil” GSTR-3B is mandatory if you have a valid GST registration, even if there were zero purchases and zero sales. Failure to do so attracts a ₹20/day late fee.
Can I claim ITC if my supplier has not filed their GSTR-1?
No. Under the current GST rules, you can only claim Input Tax Credit that is actively reflected in your auto-generated GSTR-2B statement. If your supplier delays their filing, your ITC gets deferred to the next month.
What is the order of setting off Input Tax Credit?
IGST credit must be fully utilized first (towards IGST, then CGST/SGST). Only after IGST is exhausted can CGST and SGST credits be used. (Note: CGST credit cannot be used to pay SGST liability, and vice versa).
What happens if I don’t file GSTR-3B for multiple months?
If you fail to file GSTR-3B for a continuous period of 6 months (or 2 quarters for QRMP), the GST officer can initiate Suo Moto cancellation of your GST registration, and your E-way bill generation will be blocked.
File Your GSTR-3B with Experts
Stop stressing over ITC calculations and portal glitches. Let EasyBiz360 ensure your taxes are calculated perfectly and filed on time. Fill out the form below to get started.