Blog • GST
GSTR-3B basics: common mistakes and controls
GSTR-3B is a summary return - so accuracy depends on your working sheets and reconciliations.
- Wrong ITC claims due to 2B mismatch or blocked credits
- Interest/late fees due to delayed filing/payment
- RCM reporting gaps and set-off sequencing errors
- Monthly review checklist before filing
In practical terms
In GSTR-3B, you declare summary outward supplies, tax liability, and claim input tax credit (ITC) to discharge liability. Because it is summary, errors usually come from wrong classifications or missing reconciliation.
Common issues to avoid
- Mismatch between GSTR-1 and 3B (sales values not aligned)
- Claiming ITC without supporting invoices / supplier filing not done
- Wrong tax rate or place of supply assumptions
- Ignoring RCM (if applicable) on certain service categories
Need a monthly checklist? We can set it up.