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A Comprehensive Guide to GSTR 3B Filing with Templates and Instructions

This article provides a comprehensive guide to understanding and filing GSTR 3B returns in India, including recent updates from the GSTN. It outlines a step-by-step process for utilizing Excel templates to streamline data organization and submission. Additionally, the guide details important GSTR 3B and other GST return filing deadlines, ensuring taxpayers remain compliant with current regulations.

📖 2 min read read🏷️ GSTR 3B Filing

A Comprehensive Guide to GSTR 3B Filing with Templates and Instructions

This guide assists in preparing and submitting monthly GSTR 3B returns effectively. It offers updated templates and a detailed guide to help businesses accurately manage sales and purchase information for prompt compliance.

Recent Update: April 11, 2025

  • The GSTN has issued an advisory regarding the reporting of values in Table 3.2 of GSTR-3B.
  • Effective from April 2025, the auto-populated figures in Table 3.2 for inter-state supplies to unregistered persons, composition taxpayers, and UIN holders will no longer be editable.
  • Taxpayers will be required to rectify any incorrect values through amendments made via Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.

Software solutions are continually updated to assist businesses in preparing GSTR-3B returns efficiently and without errors. Similarly, various Excel templates are available to help users summarize Form 3B data for simplified filing.

Steps for Using GSTR 3B Excel Templates

  • Export transaction data from your accounting software into Excel files.
  • Populate the provided Excel templates with your data.
  • Upload these templates to your chosen GST software, which will automatically prepare your GSTR 3B.
  • Log in to the GSTN portal to submit your return.

GSTR 3B Filing Deadlines

MonthLast Date for filing GSTR-3B
August 202520th September 2025
September 202520th October 2025
October 202520th November 2025
November 202520th December 2025
December 202520th January 2026

Tax liability for GSTR-3B must be settled by the last date of filing for the respective month.

Other GST Return Filing Schedule

In addition to GSTR 3B, taxpayers must file GSTR 1, 2, and 3 according to the following schedule:

Sl. No.ReturnTax PeriodRevised Due Date
1GSTR 1July, 202510-Oct-2025
2GSTR-2July, 202531-Oct-2025
3GSTR-3July, 202510-Nov-2025

Further Reading

Frequently Asked Questions

What is the primary purpose of GSTR 3B?
GSTR 3B is a monthly summary return under GST that taxpayers must file to declare their outward supplies, inward supplies liable to reverse charge, and input tax credit (ITC) availed, along with payment of taxes.
Who is required to file GSTR 3B in India?
All registered regular taxpayers under GST are generally required to file GSTR 3B, even if there are no transactions during a particular month. This excludes taxpayers registered under the Composition Scheme.
What are the consequences of failing to file GSTR 3B by the due date?
Failure to file GSTR 3B by the due date can result in late fees, interest on the unpaid tax amount, and potential restrictions on filing subsequent returns or availing input tax credit.
Can a filed GSTR 3B return be revised or amended?
Currently, GSTR 3B cannot be directly revised or amended after it has been filed. Any errors or omissions identified after filing must typically be corrected in subsequent GSTR 3B filings, as advised by the GSTN.
What are inter-state supplies and how are they reported in GSTR 3B?
Inter-state supplies refer to goods or services supplied from one state or union territory to another. In GSTR 3B, these supplies, particularly those made to unregistered persons, composition taxpayers, and UIN holders, are reported in specific tables as per GSTN advisories.

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