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GSTR-3B and the monthly GST pack

See your GSTR-3B worked out from the same numbers as your GSTR-1, how your input tax credit pays the tax, the cash to pay, and download one pack for your CA.

What it is

After your GSTR-1, the GST portal wants a GSTR-3B: a summary of the tax you owe, the input tax credit (ITC) you claim, and the tax you pay. Flowgento works it out for each GSTIN and month (or quarter, if you file quarterly under QRMP):

  • Sales come from the month's filing pack in GST for online sellers — your marketplace reports and Flowgento sales. They are the same rows as your GSTR-1, and a check shows that both returns carry the same tax.
  • ITC comes from the purchase bills and expenses in your books, checked against your GSTR-2B if you uploaded it.
  • TCS that marketplaces collected from you sits in your cash ledger on the portal; it is used to pay tax once you accept it there.

Steps

  1. GST tools → GSTR-3B & monthly pack. Pick the GSTIN and the month.
  2. Read the tables. They follow the portal: 3.1, 3.1.1, 3.2, 4, 5 and 6.1.
  3. Cash to pay shows the tax left after your credit is used in the order the law sets, and after the TCS in your cash ledger.
  4. Open Your own figures to add what Flowgento cannot know: ITC on purchases kept outside Flowgento, GSTR-2B figures if you did not upload the file, blocked credit, rule 42/43 reversals, reverse-charge purchases, and the TCS rows from the portal (TCS/TDS credit received). Add the date you will file to see the interest and late fee.
  5. Download the GSTR-3B Excel. It mirrors the portal cell by cell, so you type these numbers into GSTR-3B. Or download the monthly GST pack zip for your CA.
  6. Pay any cash through a challan (PMT-06) and file on the portal.

Rules built in

  • Using credit: IGST credit pays IGST first, then CGST and SGST in the split that leaves the least cash. CGST credit pays CGST, then IGST. SGST credit pays SGST, then IGST. CGST and SGST never pay each other. Cess pays only cess. Reverse-charge tax is always paid in cash.
  • ITC is taken as the lower of your books and GSTR-2B unless you choose otherwise. Credit in the books but not yet in 2B is held back.
  • Interest: 18% a year, day by day, on the cash part paid late.
  • Late fee: ₹50 a day (₹20 for a nil return), capped by turnover.
  • Due dates: monthly filers by the 20th of the next month. QRMP filers by the 22nd or 24th after the quarter (it depends on the state), with a PMT-06 payment by the 25th in the first two months of a quarter.

Good to know

  • No JSON file is made for GSTR-3B, because we could not confirm that the portal accepts an uploaded one. The Excel is an "enter these numbers" sheet.
  • Some rules are marked for your CA to confirm; they are listed at the bottom of the screen and in the Notes sheet.
  • Send to my CA now includes the monthly GST pack for each of your GSTINs.