Making your GSTR-3B file

# Making your GSTR-3B file

GSTR-3B is the monthly summary of tax you owe and credit you claim. Pop Books fills the tables from your books. You upload the file yourself.

Make the file

1. Open Reports, India: GST, TDS and payroll files, GST returns.
2. Choose the month and press Make GSTR-3B.
3. Read the problems and warnings, then download the file.
4. On gst.gov.in open the return for that month and upload the file with Prepare offline.

What the tables hold

• Outward supplies and tax on them, split into IGST, CGST, SGST and cess
• Supplies that are nil-rated, exempt or taxed under reverse charge
• Supplies to unregistered customers, by state
• Input tax credit you can claim, credit you must reverse, and credit you cannot claim

Credit set-off

The worksheet and the screen show the credit set off against the tax due, head by head, and the cash still to pay. The order is fixed:

1. IGST credit is used against IGST first, then CGST, then SGST.
2. CGST credit is used against CGST first, then IGST.
3. SGST credit is used against SGST first, then IGST.
4. CGST credit is never used against SGST, and SGST credit is never used against CGST.
5. Cess credit is used only against cess.

The figures are a working for you to check. Enter the tax and credit in the portal yourself.

Check it

Compare the credit with your GSTR-2B (see the reconcile article). Pop Books takes the credit from your bills. If a supplier has not filed, the credit may not show on the portal yet. Pop Books does not pay any tax. Pay on the portal.

Verify with your tax adviser. Last reviewed 2026-11.