How and where do I file GSTR-3B?

▶ Watch: filing GSTR-3B as an e-commerce seller (Amazon, Flipkart, Meesho)

1. File your GSTR-1 first. The portal auto-drafts most of GSTR-3B from it - your sales land in Table 3.1, and your ITC comes in from GSTR-2B. Filing 3B before 1 means typing numbers by hand and inviting mismatches.

2. Log in at gst.gov.in → Services → Returns → Returns Dashboard → pick the period → on the Monthly Return GSTR-3B tile, click PREPARE ONLINE.

3. Verify Table 3.1 (outward supplies) against your filed GSTR-1 totals - for AprilTax users, that's the Review-step summary you already checked.

4. Verify Table 4 (eligible ITC) against your GSTR-2B - claim what 2B shows, including your marketplace commission-fee credit, net of platform credit notes.

5. Remember your TCS credit: accept it in the TDS/TCS credit received statement (the same one you use for TCS Match) - it lands in your cash ledger and reduces what you pay.

6. Click SAVE GSTR3B, then PROCEED TO PAYMENT. The portal shows your liability against your credit and cash ledgers - if cash falls short, create a challan and pay the gap.

7. Offset the liability, tick the declaration, click PROCEED TO FILE and sign - File with EVC (OTP) for proprietors, File with DSC for companies/LLPs. The ARN confirms it's done.

8. Due dates: the 20th of the next month (monthly filers); the 22nd/24th after the quarter (QRMP, by state). A NIL 3B can even be filed by SMS.

⚠️ GSTR-3B is where money moves - late filing costs a late fee per day plus 18% p.a. interest on unpaid tax. Official reference: GST portal - Form GSTR-3B FAQs.