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A junior accountant fills GSTR-3B by copying totals into boxes without knowing which source each table should agree with, so mismatches go unnoticed until a notice arrives.
Table 3.1 should agree with GSTR-1; Table 4 should agree with GSTR-2B after reversals; the payment table settles output tax with credit first and cash for the rest.
GSTR-1 summary, GSTR-2B summary, reverse charge register, ITC reversal workings, electronic cash and credit ledger balances.
A GSTR-3B where each table is checked against its source before filing, and any difference has a written reason.
In GSTR-3B, Table 3.1 declares the tax on your sales and should agree with your GSTR-1. Table 4 claims the credit on your purchases and should agree with your GSTR-2B, after any reversals. Table 6.1, the payment table, shows how the tax was settled: credit first, then cash for the balance. Read those three and you have read most of the return.
Which table should agree with what?
| GSTR-3B table | What it asks for | Should agree with |
|---|---|---|
| 3.1 | Tax on outward supplies and reverse charge inward supplies | GSTR-1 (sales) and your reverse charge register |
| 3.1.1 | Supplies made through e-commerce operators under Section 9(5) | E-commerce operator data |
| 3.2 | Inter-state supplies to unregistered persons, composition dealers and UIN holders, by state | GSTR-1 B2C details |
| 4 | Input tax credit available, reversed and net | GSTR-2B plus your reversal workings |
| 5 | Exempt, nil and non-GST inward supplies | Purchase register |
| 5.1 | Interest and late fee | Your interest working |
| 6.1 | Payment of tax | Electronic credit and cash ledgers |
GSTN has changed the layout of GSTR-3B a few times, so check the live form if a row number below looks different.
What do the rows of Table 3.1 mean?
- (a) Outward taxable supplies (other than zero-rated, nil-rated and exempted): normal sales with GST. This is the big one.
- (b) Zero-rated supplies: exports and supplies to SEZ units.
- (c) Other outward supplies (nil-rated, exempted): sales of goods or services that carry no GST, such as fresh vegetables.
- (d) Inward supplies liable to reverse charge: purchases where you, the buyer, pay the GST (for example, goods transport agency services in many cases).
- (e) Non-GST outward supplies: items outside GST, such as petrol and alcohol for human consumption.
The portal pre-fills Table 3.1 from your GSTR-1. If you change it, the difference needs a reason, because the system compares the two and a shortfall can trigger a DRC-01B notice.
What do the rows of Table 4 mean?
- 4(A) ITC available: split into import of goods, import of services, reverse charge inward supplies, credit from an Input Service Distributor, and all other ITC (normal purchases). Pre-filled from GSTR-2B.
- 4(B) ITC reversed: credit you must give back, for example under Rule 42 and Rule 43 for common inputs, or blocked credit under Section 17(5).
- 4(C) Net ITC available: 4(A) minus 4(B). This is what moves to your credit ledger.
- 4(D) Other details: credit held back for a later month, and ineligible credit, for information.
Worked example: filling 3.1, 4 and 6.1
A Jaipur manufacturer has a simple month at 18% GST:
- Sales: ₹10,00,000, tax ₹1,80,000 (Table 3.1(a))
- Eligible ITC per GSTR-2B: ₹1,08,000 (Table 4(A)(5))
- No reversals (Table 4(B) zero), so net ITC ₹1,08,000 (Table 4(C))
In Table 6.1, ₹1,08,000 of the ₹1,80,000 liability is paid from the credit ledger, and the balance ₹72,000 is paid from the cash ledger. If ₹1,08,000 had been split across IGST, CGST and SGST, the set-off follows the order in Section 49 and the portal works it out for you, but the total stays ₹72,000 of cash.
How do I check before filing?
- Compare 3.1(a) tax with the GSTR-1 tax for the same month. They should be equal unless you have a documented reason.
- Compare 4(A)(5) with the GSTR-2B “all other ITC” total.
- Check that 4(B) reversals match your working.
- Check the cash ledger has enough balance for the Table 6.1 cash amount before the 20th.
What to read next
Next, see where the money in Table 6.1 actually sits: the GST electronic cash, credit and liability ledgers. For what goes wrong between returns, read GSTR-1 vs GSTR-3B reconciliation failure modes and the three-way ITC reconciliation in Excel.
GST outward reconciliation (GSTR-1 and GSTR-3B) leads the TransactIG GST roadmap; inward matching (GSTR-2B, ITC, IMS) is on the roadmap. See the GST reconciliation page.