Free tool · GST

GST returns helper: GSTR-1, 2B, 3B and 4

Plan your due dates, turn a sales register into the GSTR-1 tables, work out the GSTR-3B payment with the correct ITC set-off, and compute composition tax, late fees and interest.

Free · Runs in your browser · No sign-up · Nothing is uploaded

Educational tool only. This is not tax, legal or investment advice and it is not the official Income Tax Department or GSTN utility. Rules, rates and due dates change through Finance Acts, notifications and circulars. Check every figure with a Chartered Accountant or the official utility on incometax.gov.in or gst.gov.in before you file, pay or take any decision.

Your data stays with you. Everything you type or open is processed inside this browser tab. Nothing is uploaded, saved, logged or shared, there are no cookies or analytics on this page, and the page is technically blocked from sending data anywhere. Closing or refreshing the tab erases it.

Your filing calendar

Pick the tax period and how you file. Dates are the dates in the CGST Rules; the government often extends them by notification, and a due date on a holiday is not moved automatically.

Tax period (month) How you file Your state (decides 22nd or 24th for QRMP)

GSTR-3B working

Type the figures for the month, or bring them across from the GSTR-1 tab. From July 2025 the portal fills Table 3 from GSTR-1/1A and you cannot edit it in GSTR-3B, so fix errors through GSTR-1A first. ITC in Table 4 should match your reconciled GSTR-2B (use the GSTR-2B reconciliation tool).

Table 3.1
Table	Taxable value	IGST	CGST	SGST/UTGST	Cess
3.1(a) Outward taxable suppliesother than zero-rated, nil and exempt
3.1(b) Zero-rated (exports, SEZ)
3.1(c) Nil-rated and exempt
3.1(d) Inward supplies under reverse chargepaid in cash only
3.1(e) Non-GST outward supplies

Table 4
Table 4: ITC		IGST	CGST	SGST/UTGST	Cess
4(A)(1) Import of goods
4(A)(2) Import of services
4(A)(3) Inward supplies under reverse chargethe RCM tax you pay this month
4(A)(4) From ISD
4(A)(5) All other ITC (from GSTR-2B)
4(B)(1) Reversed: rules 38, 42, 43 and s.17(5)permanent
4(B)(2) Reversed: otherse.g. rule 37 / 37A, can be reclaimed

Credit ledger opening balance, IGSTOpening balance, CGSTOpening balance, SGST/UTGSTOpening balance, cess

Payment of tax (Table 6.1)

IGST credit is used first: against IGST, then CGST and SGST in the proportion that leaves the least cash to pay (s.49(5), s.49A and rule 88A). CGST credit cannot pay SGST, or the other way round. Reverse charge tax is always paid in cash.

Composition scheme: CMP-08 each quarter and GSTR-4 for the year

Composition dealers pay tax on turnover at a flat rate, cannot collect tax from buyers and cannot claim ITC. CMP-08 is due by the 18th after each quarter and GSTR-4 by 30 June after the year.

You are a Financial year starting April

Quarterly turnover
Quarter	Turnover in the state	Tax on reverse charge inward supplies	CGST	SGST	Total CMP-08	Due

For traders the rate applies to the turnover of taxable goods only; exempt supplies are left out. Composition dealers cannot make inter-state sales of goods or supply through e-commerce operators who collect tax (with limited exceptions), and the scheme is closed above ₹1.5 crore turnover (₹75 lakh in special category states, ₹50 lakh for the services scheme).

Questions people ask

Which GSTR-1 table does a B2C invoice go to?

An invoice to an unregistered buyer goes to Table 5 (B2C large) only if it is an inter-state supply with invoice value above ₹1 lakh. All other B2C sales are reported rate-wise and state-wise in Table 7.

In what order is ITC used in GSTR-3B?

IGST credit is used first, against IGST and then against CGST and SGST in any order or proportion. Only after IGST credit is fully used can CGST credit be used for CGST and then IGST, and SGST credit for SGST and then IGST. CGST credit can never pay SGST, nor SGST credit pay CGST.

Can I change Table 3 of GSTR-3B?

From the July 2025 tax period, no. The portal fills the liability from GSTR-1, GSTR-1A or IFF and locks it. Correct mistakes by filing GSTR-1A before GSTR-3B for the same period.

Is my sales register uploaded anywhere?

No. The file is read inside your browser tab and the page is blocked from making network requests. Close the tab and it is gone.

Last reviewed 26 October 2026. Spotted an error? Tell us and we will correct it.

GST returns helper: GSTR-1, 2B, 3B and 4

Your filing calendar

Build the GSTR-1 summary from your sales register

GSTR-3B working

Payment of tax (Table 6.1)

Composition scheme: CMP-08 each quarter and GSTR-4 for the year

Late fee and interest

GSTR-1

GSTR-2A and GSTR-2B

GSTR-3B

GSTR-4 (with CMP-08)

Questions people ask