This is a simplified calculator. File GSTR-3B on the GST portal with actual figures. Consult a CA for correct ITC eligibility and set-off sequences.
Frequently Asked Questions
What is GSTR-3B? ＋
GSTR-3B is a monthly self-declaration return summarising outward supplies, ITC claimed, and net GST payable. It must be filed by all regular GST taxpayers by the 20th of the following month.
How does IGST offset work in GSTR-3B? ＋
IGST credit can be used to pay IGST, CGST or SGST liability. CGST credit can pay CGST or IGST (not SGST). SGST credit can pay SGST or IGST (not CGST). This set-off order must be followed.
What ITC can I claim in GSTR-3B? ＋
ITC available in GSTR-2B (from suppliers filings) that is eligible under Section 16. Blocked credits under Section 17(5) (motor vehicles, food, beauty services etc.) cannot be claimed.
What happens if I have excess ITC? ＋
If your ITC exceeds output tax liability, the excess is carried forward to the next month as ITC balance. It cannot be claimed as cash refund (except for exporters and inverted duty cases).
Is GSTR-3B the same as final GST payment? ＋
GSTR-3B is a summary return for payment. The detailed outward supply data is in GSTR-1. If there are differences between GSTR-1 and GSTR-3B, they must be reconciled and corrected in subsequent filings.