Short answer
GST payable in GSTR-3B is your output tax less eligible input tax credit, set off in a fixed order. IGST credit is used first, against IGST and then CGST or SGST. CGST credit can pay CGST and IGST, and SGST credit can pay SGST and IGST, but never each other. Reverse charge tax is paid in cash.
Monthly filers pay by the 20th of the next month. Quarterly filers pay by the 22nd (Maharashtra, Gujarat, Karnataka and other western and southern states) or the 24th (northern and eastern states). Late payment costs 18% a year interest on the cash part, plus a late fee of ₹50 a day, or ₹20 a day for a nil return.
How to use this GSTR-3B calculator
- 1Pick your frequency, state and periodThe due date depends on all three. Search the state by name or by the first two digits of your GSTIN, such as 27 for Maharashtra.
- 2Enter output tax by headUse the tax from your GSTR-1 or GSTR-1A for the period. If you only have a sales figure, open "Add output tax from a sales figure" and pick the rate.
- 3Enter reverse charge and eligible ITCReverse charge goes in its own column because it can only be paid in cash. Take ITC from Table 4C after reversals, as it will appear in the return.
- 4Read the set-offYou see how much each head pays through ITC and in cash, the credit left over, and the date to file. Switch to "Interest & late fee" if you are past the due date.
How ITC set-off works in GSTR-3B
Section 49(5) of the CGST Act and Rule 88A fix the order. The portal fills a suggested set-off, and you can change the split between CGST and SGST where the law allows it.
| Credit in your ledger | Can pay | Cannot pay |
|---|---|---|
| IGST | IGST, then CGST and SGST in any order | Cess |
| CGST | CGST, then IGST | SGST or UTGST, cess |
| SGST or UTGST | SGST, then IGST | CGST, cess |
| Compensation cess | Cess only | Any GST head |
| Any credit | — | Reverse charge tax, interest, late fee, penalty |
Businesses with taxable supplies above ₹50 lakh in a month may have to pay at least 1% of their output tax in cash under Rule 86B. Exporters, businesses that paid over ₹1 lakh of income tax in each of the last two years, and a few others are exempt.
GST rate chart for 2026-27
Rates after the GST rate changes of 22 September 2025, which merged the 12% and 28% slabs into 5%, 18% and 40%. Search by item or rate. Intra-state supplies split the rate equally between CGST and SGST.
| GST rate | Goods or services | CGST + SGST | IGST |
|---|---|---|---|
| Nil | Fresh fruit and vegetables, milk, curd, eggs, unbranded cereals | 0% + 0% | 0% |
| Nil | UHT milk, paneer, chapati, paratha and other Indian breads | 0% + 0% | 0% |
| Nil | Individual life and health insurance policies | 0% + 0% | 0% |
| Exempt | Healthcare by clinics and hospitals, school education | — | — |
| 0.25% | Rough, cut or semi-polished diamonds and precious stones | 0.125% + 0.125% | 0.25% |
| 3% | Gold, silver and jewellery | 1.5% + 1.5% | 3% |
| 5% | Butter, ghee, cheese, namkeen, biscuits, chocolates and other packaged food | 2.5% + 2.5% | 5% |
| 5% | Soap, shampoo, toothpaste, hair oil | 2.5% + 2.5% | 5% |
| 5% | Most medicines and diagnostic kits | 2.5% + 2.5% | 5% |
| 5% | Tractors, farm machinery, fertilisers | 2.5% + 2.5% | 5% |
| 5% | Restaurant service and hotel rooms up to ₹7,500 a night (no ITC) | 2.5% + 2.5% | 5% |
| 5% | Economy class air travel | 2.5% + 2.5% | 5% |
| 18% | Professional, consulting, IT, software and CA services | 9% + 9% | 18% |
| 18% | Small cars, motorcycles up to 350cc, ACs, TVs, cement | 9% + 9% | 18% |
| 18% | Commercial rent, works contracts, telecom, hotel rooms above ₹7,500 | 9% + 9% | 18% |
| 18% | Most other goods and services (standard rate) | 9% + 9% | 18% |
| 40% | Pan masala, cigarettes and tobacco products | 20% + 20% | 40% |
| 40% | Aerated and sugared drinks | 20% + 20% | 40% |
| 40% | Larger cars and SUVs, motorcycles above 350cc, yachts, private aircraft | 20% + 20% | 40% |
| 40% | Betting, casinos, lottery, horse racing, online money gaming | 20% + 20% | 40% |
Compensation cess on tobacco ended on 1 February 2026 and was replaced by central excise duty outside GST. For most businesses the cess row in GSTR-3B is now blank. Rates for a specific product depend on its HSN code, so check the code before you invoice.
GSTR-3B due dates for 2026-27
| Who files | Due date |
|---|---|
| Monthly filers (turnover above ₹5 crore, or those who opted out of QRMP) | 20th of the next month |
| QRMP filers, category 1 states | 22nd of the month after the quarter |
| QRMP filers, category 2 states | 24th of the month after the quarter |
| QRMP tax for month 1 and month 2 of a quarter (PMT-06) | 25th of the next month |
| GSTR-1 before GSTR-3B (monthly / QRMP) | 11th of the next month / 13th after the quarter |
| Last date to claim ITC for FY 2025-26 invoices | 30 November 2026, or the annual return date if earlier |
| Category | QRMP due date | States and union territories |
|---|---|---|
| Category 1 | 22nd | Maharashtra, Gujarat, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh, Puducherry, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands, Lakshadweep |
| Category 2 | 24th | Delhi, Uttar Pradesh, Rajasthan, Punjab, Haryana, Himachal Pradesh, Uttarakhand, Bihar, Jharkhand, Odisha, West Bengal, Assam, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Jammu and Kashmir, Ladakh, Chandigarh |
GSTR-3B late fee and interest
The late fee runs from the day after the due date until the day you file. It is paid in cash and cannot be set off against ITC. Interest is charged on the tax paid in cash after the due date, for each day of delay.
| Return type or turnover | Late fee a day (CGST + SGST) | Maximum per return |
|---|---|---|
| Nil return | ₹20 (₹10 + ₹10) | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 (₹25 + ₹25) | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹50 (₹25 + ₹25) | ₹5,000 |
| Turnover above ₹5 crore | ₹50 (₹25 + ₹25) | ₹10,000 |
| Default | Interest | Charged on |
|---|---|---|
| Tax paid after the due date | 18% a year, Section 50(1) | Net tax paid in cash, for the days of delay |
| ITC wrongly availed and used | 18% a year, Section 50(3) | The credit used, from the date of use until it is reversed or paid |
| Return filed more than 3 years late | Return cannot be filed | Section 39(11) bars filing after 3 years from the due date |
What goes in each table of GSTR-3B
| Table | What you report |
|---|---|
| 3.1(a) | Taxable outward supplies, other than zero-rated, nil-rated and exempt |
| 3.1(b) | Zero-rated supplies: exports and supplies to SEZ |
| 3.1(c) | Nil-rated and exempt outward supplies |
| 3.1(d) | Inward supplies liable to reverse charge |
| 3.1(e) | Non-GST supplies, such as petrol and alcohol for human consumption |
| 3.1.1 | Supplies through e-commerce operators under Section 9(5) |
| 3.2 | Inter-state supplies to unregistered persons, composition dealers and UIN holders, by state |
| 4A | ITC available: imports, reverse charge, ISD and all other ITC as per GSTR-2B |
| 4B | ITC reversed: 4B(1) permanent reversals under Rules 38, 42, 43 and Section 17(5); 4B(2) temporary reversals you can reclaim later |
| 4C | Net ITC available: 4A less 4B |
| 4D | ITC reclaimed from earlier 4B(2) reversals, and ineligible ITC under Section 16(4) or place-of-supply rules |
| 5 | Exempt, nil-rated and non-GST inward supplies |
| 5.1 | Interest and late fee |
| 6.1 | Payment of tax: the set-off this calculator works out |
What changed in GSTR-3B for 2025-26 and 2026-27
- Liability is locked to GSTR-1. From the July 2025 tax period, the output tax auto-filled from GSTR-1, GSTR-1A or IFF cannot be edited in GSTR-3B. Correct a mistake through GSTR-1A before you file.
- GSTR-2B follows your IMS actions. Invoices you accept, reject or keep pending in the Invoice Management System decide what reaches GSTR-2B. Anything you leave alone is treated as accepted when GSTR-2B is generated.
- ITC is moving the same way. Table 4 is being tied to GSTR-2B, so treat GSTR-2B as the upper limit on the ITC you claim.
- Reversals are tracked in a statement. The Electronic Credit Reversal and Re-claimed Statement records every 4B(2) reversal, and the portal checks 4D(1) reclaims against it.
- Three-year bar on filing. A GSTR-3B cannot be filed once three years have passed from its due date.
- New rate slabs. From 22 September 2025 most goods and services moved to 5% or 18%, with 40% for luxury and sin goods.
How GST payable is calculated: three worked examples
Output tax: IGST ₹90,000, CGST ₹45,000, SGST ₹45,000. ITC: IGST ₹1,00,000, CGST ₹20,000, SGST ₹25,000. Reverse charge on legal fees: ₹1,800 CGST and ₹1,800 SGST.
IGST credit pays the full ₹90,000 IGST, and the ₹10,000 left goes to CGST. CGST credit covers ₹20,000 more, and SGST credit covers ₹25,000.
Cash: CGST ₹15,000 + SGST ₹20,000 + reverse charge ₹3,600 = ₹38,600
Fees of ₹3,00,000 at 18% give output tax of ₹27,000 CGST and ₹27,000 SGST. ITC on rent and software is ₹9,000 CGST and ₹9,000 SGST.
Cash: (₹27,000 − ₹9,000) × 2 = ₹36,000
The August 2026 return was due on 20 September 2026 and filed on 30 September with ₹38,600 paid in cash. Turnover is under ₹1.5 crore.
Interest ₹38,600 × 18% × 10 ÷ 365 = ₹190 · Late fee 10 × ₹50 = ₹500
Frequently asked questions
How is GST payable calculated in GSTR-3B?
Take the output tax for each head (IGST, CGST, SGST and cess) from Table 3.1, set off eligible ITC from Table 4C in the order fixed by Section 49(5) and Rule 88A, and pay the balance in cash. Add reverse charge tax, which is always paid in cash.
What is the order of ITC set-off in GSTR-3B?
IGST credit is used first, against IGST and then against CGST and SGST in any split, and it must be fully used before CGST or SGST credit. CGST credit pays CGST and then IGST. SGST credit pays SGST and then IGST. CGST credit can never pay SGST, and SGST credit can never pay CGST.
Can I use ITC to pay reverse charge GST?
No. Tax under reverse charge must be paid in cash through the electronic cash ledger. Once paid, you can claim it as ITC in the same GSTR-3B, if the purchase is for business and not blocked under Section 17(5).
What is the due date of GSTR-3B?
The 20th of the next month for monthly filers. Quarterly filers under QRMP file by the 22nd of the month after the quarter in Maharashtra, Gujarat, Karnataka and other category 1 states, and by the 24th in category 2 states such as Delhi and Uttar Pradesh.
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST and ₹25 SGST), capped at ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore. For a nil return it is ₹20 a day, capped at ₹500. The late fee is paid in cash.
What is the interest rate on late payment of GST?
18% a year under Section 50(1) of the CGST Act, on the net tax paid in cash, for each day after the due date. Interest on ITC wrongly availed and used is also 18% a year, under Section 50(3).
What happens if ITC is more than output tax in GSTR-3B?
You pay no tax for that head, and the unused credit stays in your electronic credit ledger for the next period. It can be refunded only in specific cases, such as exports without payment of tax or an inverted duty structure.
Can I edit the liability in GSTR-3B?
Not the part that is auto-filled from GSTR-1, GSTR-1A or IFF. From the July 2025 tax period these values are locked in GSTR-3B. Correct the error through GSTR-1A before you file GSTR-3B.
Can GSTR-3B be revised after filing?
No. There is no revision. Correct errors in a later GSTR-3B, for example by adding missed tax or reversing excess ITC. ITC for a financial year must be claimed by 30 November of the next year, so FY 2025-26 credit must be in a return filed by 30 November 2026.
How many days late can I file GSTR-3B?
Up to three years from the due date. After that, Section 39(11) bars the return from being filed, so a return due on 20 September 2026 must be filed by 20 September 2029.