GST Simplified by CA Devesh Thakur – Day 20/30 days challenge

Devesh Thakur

May 15, 2026

Day 20 – GSTR-3B Tables Explained + July 2025 Update | CA Devesh Thakur | eTaxSave

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🏆 30 Days GST Challenge · CA Devesh Thakur

Day 20

GSTR-3B — Every Table Decoded

Tables 3.1 to 6.1 explained in full — outward supplies, ITC, exempt/Nil/Non-GST, interest & late fee, payment of tax. Plus the critical July 2025 GSTR-3B update on auto-populated liability.

🚨 GST Advisory 7.6.2025 — GSTR-3B Auto-Populated Liability No Longer Editable

GSTR-3B Table 3.1 Table 3.1.1 Table 3.2 Table 4 ITC Table 5 Table 5.1 Table 6.1 July 2025 Update

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Handwritten Notes — Day 20

Complete GSTR-3B table-by-table breakdown with the July 2025 GST Advisory update on auto-populated liability. Download with watermark.

📄 Note — GSTR-3B All Tables + July 2025 Update

Tables 3.1 / 3.1.1 / 3.2 / 4 / 5 / 5.1 / 6.1 — source, items, late fee formula & the new advisory

Day 20

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Day 20 — GSTR-3B Every Table Decoded | #30DaysGSTChallenge by CA Devesh Thakur

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What is GSTR-3B?

GSTR-3B is a monthly/quarterly self-declaration summary return filed by every registered GST taxpayer. It is not an invoice-level return — it is a consolidated summary of all outward supplies, inward supplies, ITC claimed, and tax paid for the period.

The data in GSTR-3B comes from GSTR-1 / IFF (for liability) and the electronic credit ledger (for ITC). Understanding each table is essential for accurate filing and avoiding mismatches, notices, and penalties.

📌 Source of GSTR-3B Data

Outward supply liability → Auto-populated from GSTR-1 / IFF (from July 2025, no longer editable)
ITC available → Auto-populated from GSTR-2B (supplier’s GSTR-1 data)
Payment → Electronic Cash Ledger + Electronic Credit Ledger

🗂️

GSTR-3B — All Tables Explained

3.1

Tax on Outward Supplies & Inward Supplies Liable to RCM

Source: GSTR-1 / 1A / IFF → This is the primary liability table

(a)

Outward Supplies — Taxable (excluding zero-rated, nil-rated, exempted)
All regular B2B and B2C taxable sales — CGST + SGST or IGST applicable

(b)

Zero-Rated Supplies (Exports + SEZ)
Export of goods/services and supplies to SEZ units — IGST paid here only

(c)

Nil-Rated / Exempted Supplies
Supplies attracting 0% GST or fully exempt — no tax, but value to be reported

(d)

Inward Supplies liable to RCM (Reverse Charge Mechanism)
Purchases from unregistered persons, specified services — tax paid by recipient

(e)

Non-GST Outward Supplies
Supplies outside the scope of GST — petroleum, alcohol etc. — reportable but no GST

Source → GSTR-1 / GSTR-1A / IFF · LIABILITY table

3.1.1

Supplies Notified u/s 9(5) — CGST Act, 2017

E-Commerce operators paying tax on behalf of suppliers (Sec 9(5) supplies)

Export

Export supplies through notified e-commerce categories — IGST paid here only

SEZ

SEZ supplies notified under Section 9(5) — IGST applicable only

Note → IGST paid here only · Covers notified ECO services (cab, food delivery etc.)

3.2

Inter-State Supplies

Supplies made to specific recipient types — IGST applicable, breakup by recipient category

Cat 1

Supplies to Unregistered Persons — inter-state B2C supplies to consumers

Cat 2

Supplies to Composition Taxable Persons — businesses registered under composition scheme

Cat 3

Supplies to UIN Holders — UN bodies, embassies, and other persons holding Unique Identity Number

Note → Table 3.2 is a subset of Table 3.1(a) — breakup of inter-state taxable supplies

Eligible ITC (Input Tax Credit)

ITC available to be claimed — auto-populated from GSTR-2B; net of reversals

A(1)

Import of Goods — IGST paid on import of goods (from Bill of Entry)

A(2)

Import of Services — IGST on import of services (reverse charge)

A(3)

Inward Supplies liable to RCM — ITC on purchases where you pay tax under RCM

A(4)

ISD (Input Service Distributor) — ITC distributed by head office to branches via ISD mechanism

A(5)

All other ITC — regular domestic purchases from registered suppliers (B2B invoices)

ITC Reversed — Rules 38, 42, 43 & Section 17(5) reversals, and other reversals (ineligible ITC, proportionate reversal for exempt supplies etc.)

Net ITC → Table 4(A) minus Table 4(B) = Net ITC Available for utilization

Exempt, Nil-Rated & Non-GST Inward Supplies

Inward supplies received that attract no GST — both inter-state and intra-state

Inter

Inter-State Exempt / Nil / Non-GST Purchases — from other states, no tax on these purchases

Intra

Intra-State Exempt / Nil / Non-GST Purchases — within the same state, no tax on these purchases

Purpose → Disclosure only — no tax impact, but required for correct ITC reversal calculation under Rule 42/43

5.1

Interest & Late Fee for Previous Tax Period

Charges payable for delayed filing or short payment — calculated on GST liability

📐 Late Fee Formula

Late Fee = (Date of Filing − Due Date of Filing) × Rate per day

With Tax Liability

₹25/day

Per Act (CGST + SGST)

= ₹50/day total
i.e. ₹25 CGST + ₹25 SGST

No Tax Liability (Nil Return)

₹10/day

Per Act (CGST + SGST)

= ₹20/day total
i.e. ₹10 CGST + ₹10 SGST

⚠️ UTGST Note

For Union Territories, SGST is replaced by UTGST. Late fee: ₹25/day CGST + ₹25/day UTGST (with liability) or ₹10/day CGST + ₹10/day UTGST (nil return). Total remains ₹50 or ₹20 per day.

6.1

Payment of Tax

Final settlement — how tax liability is discharged through ITC and cash

ITC

Paid through Electronic Credit Ledger — IGST ITC used first, then CGST ITC for CGST, SGST ITC for SGST. ITC utilization follows prescribed order of set-off.

Cash

Paid through Electronic Cash Ledger — balance tax after ITC set-off is paid in cash. Also mandatory if Rule 86B applies (min 1% in cash).

Rule → IGST credit can offset IGST, CGST & SGST. CGST credit only offsets CGST. SGST credit only offsets SGST.

🚨 GST Advisory — 7th June 2025 · Effective July 2025

Update: GSTR-3B Auto-Populated Liability

Major change to how GSTR-3B works — impacts every taxpayer filing from July 2025 onwards

🔒
Auto-Populated Liability → No Longer Editable
Tax liability auto-populated from GSTR-1 / IFF into GSTR-3B is now locked — taxpayers can no longer edit or reduce this figure directly in GSTR-3B

✏️

If Mistake in GSTR-1 / IFF — Correct via GSTR-1A

Any error in outward supply data must be corrected by filing GSTR-1A before filing GSTR-3B. GSTR-1A is the amendment return for GSTR-1.

✅

Double Check GSTR-1 / IFF Before GSTR-3B Generation

Always verify all GSTR-1 / IFF data before GSTR-3B is generated. Once GSTR-3B is generated, the liability is locked and can only be changed via GSTR-1A.

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New Filing Flow — July 2025 Onwards

File GSTR-1 / IFF accurately

Enter all outward supply invoices carefully — B2B, B2C, exports, debit/credit notes, advances etc.

Double-check GSTR-1 / IFF before GSTR-3B generation

Review all entries — any mistake corrected now saves major hassle. This is the critical checkpoint.

⚠️

Found a mistake? → File GSTR-1A first

If an error is found in GSTR-1 / IFF, file GSTR-1A (amendment return) to correct it before GSTR-3B is filed. This will update the auto-populated liability in GSTR-3B.

File GSTR-3B

Now file GSTR-3B with the corrected, auto-populated liability. The liability figure is locked — no manual editing allowed. Claim ITC, pay balance in cash, and submit.

⚠️ Practical Impact for Taxpayers

No more “adjusting” liability in GSTR-3B — the era of manually reducing auto-populated figures is over
All amendments must go through the GSTR-1A route before GSTR-3B filing
Accountants and CA firms must build a pre-GSTR-3B verification step into their monthly compliance workflow
This change significantly reduces mismatches between GSTR-1 and GSTR-3B — a long-standing compliance pain point
GSTR-1A is available for the same tax period — file it promptly if any correction is needed

🧠

Quick Reference — All GSTR-3B Tables

🎯 GSTR-3B — Master Table Index

Table 3.1(a): Outward taxable supplies (excl. zero-rated, nil, exempted) → Source: GSTR-1/IFF
Table 3.1(b): Zero-rated supplies (Export + SEZ) → IGST only
Table 3.1(c): Nil-rated / exempted supplies → No tax, value only
Table 3.1(d): Inward supplies liable to RCM → Tax paid by recipient
Table 3.1(e): Non-GST outward supplies → Disclosure only
Table 3.1.1: Sec 9(5) notified supplies (e.g., cab, food delivery through ECO) → IGST only
Table 3.2: Inter-state supplies to Unregistered / Composition / UIN holders → Subset of 3.1(a)
Table 4: Eligible ITC — imports, RCM, ISD, others; less reversals (R-38/42/43, Sec 17(5)) → Net ITC
Table 5: Exempt / Nil / Non-GST inward supplies (inter + intra-state) → For ITC reversal calculation
Table 5.1: Interest & Late Fee → ₹25/day (with liability) | ₹10/day (nil return) per Act
Table 6.1: Payment of Tax → ITC set-off first, balance via cash ledger

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Coming Up — Day 21 of #30DaysGSTChallenge

Stay tuned for Day 21! Comment “D20” on Instagram for full Day 20 notes. Follow @cadeveshthakur.official. Full challenge at eTaxSave.com →