Glossary
GSTR-3B
In One Line
The monthly summary return where you declare total sales, ITC claimed, and tax payable — due by the 20th of the following month.
Where GSTR-1 is invoice-by-invoice detail, GSTR-3B is the summary that actually determines what you pay. It's self-declared, but the numbers need to reconcile with GSTR-1 and your books — mismatches here are one of the most common triggers for a GST notice.
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