GSTR-3B has several tables. Table 3.1 reports total outward supplies and exempt supplies. Table 3.2 reports inter-state supplies made to unregistered and composition dealers. Table 4 reports input tax credit available and reversals. Table 5 summarises exempt supplies, nil-rated supplies, and non-GST supplies. Table 6 shows the payment of tax.
Zoho Books compiles all of this data automatically from the invoices, bills, credit notes, and journal entries posted during the period. The summary in each table reflects exactly what has been recorded, so the accuracy of your GSTR-3B depends entirely on how accurately and completely you have entered transactions in Zoho Books.
Zoho Books calculates the optimal ITC utilisation for GSTR-3B, applying IGST ITC first (which can offset all three tax types), then CGST ITC against CGST liability, and SGST ITC against SGST liability. This maximises ITC usage and minimises cash outflow. The GST Summary report shows the step-by-step utilisation so you can verify it before filing.
GSTR-3B is due by the 20th of the following month for most taxpayers (the 22nd or 24th for QRMP quarterly filers depending on state). Zoho Books does not file GSTR-3B directly on the portal, but the data it generates is ready for upload or manual entry into the GST portal. Zoho’s GST filing integration (where available) can push data directly to the portal from within Zoho Books.
GSTR-3B in Zoho Books is the monthly GST summary return reporting output tax liability, input tax credit available, and net GST payable in cash. Zoho Books generates the summary automatically from all transactions during the period.
Go to Reports, then GST Reports, select GSTR-3B. Choose the period. Zoho Books calculates output tax, ITC, and net payable. Review for accuracy, then export or use the direct filing integration.
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