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GSTR-3B Tax Payable Calculator

Calculate tax payable in GSTR-3B return

Output Tax (Tax on Sales)

Input Tax Credit (ITC)

Additional Liability (if any)

About GSTR-3B Calculator

GSTR-3B is a summary return where taxpayers declare their output tax liability and claim input tax credit. This calculator helps you determine the exact tax payable amount before filing.

How to Use GSTR-3B Calculator

  1. Enter your output tax collected on sales (CGST, SGST, IGST separately)
  2. Enter available input tax credit from purchases
  3. Add interest and late fee if applicable
  4. Click calculate to get net tax payable

ITC Utilization Rules

Input Tax Credit follows a specific sequence:

  • IGST credit can be used for IGST, CGST, or SGST liability (in that order)
  • CGST credit can only be used for CGST or IGST liability
  • SGST credit can only be used for SGST or IGST liability
  • CGST and SGST credits cannot be cross-utilized

Common Mistakes to Avoid

  • Claiming ITC without matching invoices in GSTR-2B
  • Not reversing ineligible ITC (personal use, exempt supplies)
  • Incorrect ITC utilization sequence
  • Missing interest calculation on delayed payment
  • Not reconciling output tax with GSTR-1

GSTR-3B Due Dates

Regular Monthly Filers: 20th of next month

QRMP Taxpayers: 22nd/24th of month following quarter

Late Filing Fee: ₹50/day per act (CGST + SGST), max ₹10,000

Frequently Asked Questions

Q

What is GSTR-3B and when to file it?

A

GSTR-3B is a monthly summary return showing output tax liability, input tax credit claimed, and net tax payable. Regular taxpayers file it by the 20th of next month. QRMP taxpayers file quarterly.

Q

How is net tax liability calculated in GSTR-3B?

A

Net tax liability = Output tax (on sales) - Input Tax Credit (ITC) available + Interest and Late Fee (if any). The result is the amount to be paid in GSTR-3B.

Q

Can I claim full ITC in GSTR-3B?

A

You can claim ITC on eligible purchases where supplier has filed GSTR-1. ITC on capital goods, ineligible supplies, and blocked credits cannot be claimed. Always reconcile with GSTR-2B.

Q

What happens if I don't pay GSTR-3B liability on time?

A

Late payment attracts 18% annual interest from due date till payment date. Additionally, late filing fee of ₹50/day per act (CGST + SGST) applies, maximum ₹10,000.

Disclaimer

GST24.in is a GST consulting service provider. This calculator provides estimates. Always verify with GSTR-2B and consult a tax professional for accurate filing.

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