GSTR-3B Format
Every table of the monthly summary return and what belongs in each line — as a printable PDF, and as an Excel working sheet with live formulas rather than a picture of the form.
| File | What it is | Download |
|---|---|---|
| GSTR-3B working sheet | One sheet per table. Fill the amber cells; the green ones are formulas. Table 4 nets your ITC, Table 6.1 works out the cash payable. | Excel |
| GSTR-3B format | The table map with what goes in every line, plus a blank working sheet to print and fill by hand. |
Free, no signup. A working aid — verify against the portal before you file.
The Tables of GSTR-3B
GSTR-3B is a self-assessed summary return. Nothing in it is invoice-level, which is exactly why it is easy to file wrong and hard to spot afterwards — the portal accepts a total without knowing what it was made of.
| Table | What it covers | The bit that catches people |
|---|---|---|
| 3.1(a) | Outward taxable supplies, other than zero rated, nil rated and exempted | Your ordinary taxable sales. |
| 3.1(b) | Outward taxable supplies (zero rated) | Exports and SEZ supplies. Integrated tax only. |
| 3.1(c) | Other outward supplies (nil rated, exempted) | Value only, no tax columns. |
| 3.1(d) | Inward supplies liable to reverse charge | This is the liability. The credit is claimed separately in 4(A)(3). |
| 3.1(e) | Non-GST outward supplies | Alcohol for human consumption, petrol, diesel, ATF — not the same as exempt. |
| 3.1.1 | Supplies notified under section 9(5) | (i) is filed by the e-commerce operator, (ii) by the supplier. |
| 3.2 | Inter-state supplies to unregistered persons, composition dealers and UIN holders | A subset of 3.1(a) and 3.1.1(i) — it cannot exceed them. |
| 4(A) | ITC available — imports, reverse charge, ISD, all other ITC | 4(A)(5) is auto-populated from GSTR-2B. |
| 4(B) | ITC reversed — (1) rules 38/42/43 and section 17(5), (2) others | (1) is permanent. (2) can be reclaimed later via 4(D)(1). |
| 4(C) | Net ITC available, (A) minus (B) | Computed. This is what reaches your credit ledger. |
| 4(D) | Other details — reclaimed ITC, and ineligible ITC | Disclosure only. It does not change 4(C). |
| 5 | Exempt, nil rated and non-GST inward supplies | Split inter-state and intra-state. |
| 5.1 | Interest and late fee for an earlier period | Head-wise. Check the interest rather than trusting the auto-figure blindly. |
| 6.1 | Payment of tax | Liability, ITC used, cash paid — head by head. |
Why an Excel Sheet Rather Than a Picture of the Form
Search for a GSTR-3B format and almost everything you find is an image of the notified form. That tells you what the boxes are called. It does not help with the part that actually goes wrong, which is arriving at the right number to put in them.
The workbook here has one sheet per table. Amber cells are yours to fill; green cells are formulas. Table 4 totals ITC available and ITC reversed and computes net ITC, so a reversal you enter is immediately reflected rather than left for you to subtract by hand. Table 6.1 takes your liability and your credit and shows the cash you are actually left paying.
That last sheet is the one worth looking at, because the set-off rules are counter-intuitive. Credit from central tax can never pay state tax, and state tax credit can never pay central tax — section 49(5) read with section 49A and rule 88A. So a business holding more total credit than total liability can still owe cash. The full order, with a worked example, is in the GST set-off order, and you can run your own figures through the set-off calculator.
The Three Mistakes That Generate Notices
Treating 3.1(d) and 4(A)(3) as one entry. Reverse charge has two halves: the liability you declare in 3.1(d) and the credit you claim in 4(A)(3). They sit in different tables and never net off on this form. Declare the liability, forget the credit, and you have paid reverse-charge tax in cash and never taken it back.
Putting a temporary reversal in 4(B)(1). Reversals under rules 38, 42 and 43 and under section 17(5) are permanent for the period. Everything else belongs in 4(B)(2), which is the only one with a route back — through 4(D)(1) in a later period. There is no way to reclaim something filed in 4(B)(1).
Ignoring the gap in 4(A)(5). That line is auto-populated from GSTR-2B. If your books say something different, the difference is what you will be asked to explain, and from April 2026 the mismatch is hard-blocked rather than merely flagged. Reconcile first — the method, and a free template, are in GSTR-2B reconciliation in Excel.
When It Is Due
The 20th of the month following the tax period for monthly filers. Under QRMP the return is quarterly — due the 22nd or 24th of the month after quarter end depending on your state group — with tax paid monthly through PMT-06 for the first two months. All of the dates, including the returns that are easy to forget, are on the GST return due-date calendar.
File late and two separate clocks start: late fee per day, and interest on the tax paid late. They are computed differently and are not interchangeable — late fee and interest each have their own calculator.
Related Tools & Guides
- GSTR-9 and GSTR-9C Format — the annual return and the reconciliation statement
- GST Return Due Dates — every return, with the GSTR-1 working format
- GST Set-Off Calculator — the cash you actually pay after credit
- GSTR-2B Reconciliation in Excel — before you accept 4(A)(5)
- Accept, Reject or Pending in IMS — what decides your 2B in the first place
- GST Invoice Format in Excel — the documents behind the totals
Still adding up supplier invoices by hand?
Drop a folder of PDFs in and get GSTIN, invoice number, date, value and the CGST/SGST/IGST split in Excel columns — the figures that feed Table 4. Free to try, no signup.
Convert to ExcelFrequently Asked Questions
What are the tables in GSTR-3B?
Seven. Table 3.1 is outward supplies and inward supplies liable to reverse charge; 3.1.1 is supplies where an e-commerce operator pays under section 9(5); 3.2 breaks out inter-state supplies to unregistered persons, composition dealers and UIN holders; Table 4 is eligible ITC (available, reversed, net, other details); Table 5 is exempt, nil rated and non-GST inward supplies; Table 5.1 is interest and late fee; Table 6.1 is payment of tax.
Is there a GSTR-3B format in Excel?
Yes, free on this page. It is a working sheet, not a picture of the form: one sheet per table, amber cells to fill, green cells that are formulas. Table 4 computes net ITC and Table 6.1 works out the cash payable after credit. No macros — it opens in Excel 2016 and later, LibreOffice and Google Sheets.
What is the difference between Table 3.1(d) and Table 4(A)(3)?
They are the two halves of a reverse charge transaction and they do not cancel on this form. 3.1(d) is the liability you owe as recipient. 4(A)(3) is the credit for that same tax. Declare the liability and forget the credit and you have paid it in cash without ever claiming it back.
What is the difference between Table 4(B)(1) and 4(B)(2)?
4(B)(1) covers reversals under rules 38, 42 and 43 and section 17(5) — permanent for the period. 4(B)(2) covers other reversals, which can be reclaimed later through 4(D)(1). A temporary reversal filed in 4(B)(1) is lost, because there is no route back from it.
When is GSTR-3B due?
The 20th of the following month for monthly filers. Under QRMP it is quarterly, due the 22nd or 24th of the month after quarter end depending on your state group, with tax paid monthly through PMT-06 for the first two months of the quarter.