GST Compliance | GSTR-3B Filing

GSTR-3B drafted from your books, gated by 2B sign-off.

Outward supplies, ITC available, ITC reversed (Rule 42/43), RCM liability and net tax payable all drafted from the books. Table 4 auto-populated against GSTR-2B match. Filing only happens after the period is signed off.

Start free trial Book a demo

How it works

From posted period to filed 3B.

Step 01

Outward + RCM drafted

Section 3.1 (outward) and Section 3.1(d) (RCM) drafted from invoices, credit/debit notes and tagged RCM bills.

Step 02

ITC populated against 2B

Section 4 (eligible ITC, ineligible ITC, RCM ITC) drafted from the GSTR-2B match. ITC at risk visible before sign-off.

Step 03

Rule 42/43 reversal computed

Common-credit reversal computed on actual exempt and taxable turnover. Posted as a JE; drafted to Table 4(B).

Step 04

Sign-off + GSP filing

CA reviewer signs off with DSC. Filing pushed via authorised GSP. ARN captured. Response posts back automatically.

What the system does

Capability, input, output.

Capability	Input	Output
Section 3.1 outward	Posted invoices + credit/debit notes	Drafted outward supplies
Section 3.1(d) RCM	Tagged RCM bills + self-invoice	RCM liability drafted
Section 4 ITC	GSTR-2B match + Section 16 rules	Eligible / ineligible / RCM ITC drafted
Rule 42/43 reversal	Exempt + taxable turnover for the period	Reversal posted + drafted to Table 4(B)
Late-fee / interest tracker	Filing date vs due date	Late fee + Section 50 interest drafted

Section 3.1 outward

Input

Posted invoices + credit/debit notes

Output

Drafted outward supplies
Section 3.1(d) RCM

Input

Tagged RCM bills + self-invoice

Output

RCM liability drafted
Section 4 ITC

Input

GSTR-2B match + Section 16 rules

Output

Eligible / ineligible / RCM ITC drafted
Rule 42/43 reversal

Input

Exempt + taxable turnover for the period

Output

Reversal posted + drafted to Table 4(B)
Late-fee / interest tracker

Input

Filing date vs due date

Output

Late fee + Section 50 interest drafted

Compliance + integrations

Filed the way Section 39 expects.

Tax payable computed as outward + RCM less eligible ITC. Late fee and interest drafted where applicable. Filed via authorised GSP with ARN capture.

Regulations we work within

Section 39, CGST Act

Summary return filed by the prescribed due date.
Section 16(2)(c)

RCM ITC claimed only after tax is paid; gate enforced.
Rule 36(4)

Eligible ITC capped to the 2B amount.
Section 50

Interest on late payment auto-drafted at the prescribed rate.

Connects to

GSTN (via GSP) Authorised GSP filing
Tally Prime Books sync

GSTR-3B Filing FAQ

What buyers ask.

How is the 2B sign-off gate enforced?

When configured, the 3B cannot be filed until the GSTR-2B reconciliation is signed off for the period. CA reviewer access enforces the gate; overrides are captured with reason.

Late fee and interest. Auto-computed?

Yes. Section 50 interest on late payment of tax and late-fee per day are drafted automatically based on filing date vs due date. The CFO sees the total payable before authorising filing.

QRMP scheme. Supported?

Yes. Quarterly Return Monthly Payment scheme is supported. Monthly tax payment via PMT-06 challans drafted automatically; quarterly 3B filing follows the same draft-review-file flow.

What if we need to revise after filing?

GSTR-3B cannot be revised under GST law. Adjustments flow through subsequent periods. The system surfaces any drafted adjustments needed and posts them to the next 3B.

Related features

See your next GSTR-3B drafted from your books.

Connect one GSTIN, free. The next 3B drafts from posted invoices, bills and the 2B match. CA review and GSP filing wired in.