How to File GSTR-3B from Tally Prime (2026)

GSTR-3B is the summary return where you actually pay your net GST liability for the period — it pulls together your sales, purchases, and input tax credit into one set of numbers. Tally Prime can generate this summary directly from your recorded vouchers, so you’re reconciling against your own books instead of rebuilding the numbers from scratch.

This guide walks through preparing, checking, and filing GSTR-3B using Tally Prime.

What You Need Before You Start

• Tally Prime installed, with all sales and purchase entries for the period recorded — see our guide on how to record purchase and sales entries in Tally Prime
• GSTR-1 for the period already reviewed, since GSTR-3B should reconcile with it — see our guide on how to file GSTR-1 from Tally Prime
• Your GSTR-2B (auto-generated by the GST portal from your suppliers’ filings) available for comparison
• A GST portal login to file the actual return

Step 1: Open the GSTR-3B Report in Tally Prime

1. Gateway of Tally, then Display More Reports, then GST Reports
2. Select GSTR-3B
3. Set the period (month) you’re filing for

Tally Prime compiles outward supplies, inward supplies, and tax figures based on everything recorded in that period.

Step 2: Review Outward Supplies (Sales Side)

1. Check the taxable value and tax amount shown for your sales, broken down by CGST, SGST, and IGST
2. Compare this against your GSTR-1 for the same period — these two should generally align, since GSTR-3B summarizes the same underlying sales data
3. Investigate any difference rather than assuming it’s fine, since persistent mismatches between GSTR-1 and GSTR-3B are a common trigger for GST notices

Step 3: Review Input Tax Credit (Purchase Side)

This is usually the section that needs the most attention:

1. Tally Prime shows the input tax credit available based on your recorded purchase entries
2. Compare this against your GSTR-2B, which reflects what your suppliers have actually reported on their side
3. If a purchase you recorded doesn’t appear in GSTR-2B yet, that credit may not be available to claim this period under current rules — check with your tax advisor on how to handle timing differences
4. If GSTR-2B shows a purchase you haven’t recorded in Tally Prime, investigate whether you’re missing an entry

Step 4: Check for Reverse Charge and Ineligible Credit Adjustments

1. If any of your purchases fall under reverse charge, confirm Tally Prime has classified them correctly so the liability shows under the right head
2. Review any ineligible input tax credit (for example, on certain blocked categories) and confirm it’s excluded from your claimed credit, since claiming ineligible credit is a common audit flag

Step 5: Verify the Net Tax Payable

1. Tally Prime calculates your net liability after offsetting available input tax credit against your output tax
2. Confirm the CGST, SGST, and IGST figures are each correctly offset against the matching head (IGST credit can typically be used more flexibly than CGST/SGST credit, so check current set-off rules)
3. Note the final amount payable in cash, if any, after all available credit is applied

Step 6: Export and File on the GST Portal

1. Tally Prime allows you to export the prepared figures in the format needed for GSTR-3B filing, or you can manually enter the reviewed figures directly on the portal
2. Log in to the GST portal, navigate to Returns, then GSTR-3B for the period
3. Enter or upload your figures into the relevant sections
4. Make the tax payment for any net amount payable in cash
5. File the return using your DSC or EVC as required

Reconciling After Filing

Set a recurring check (monthly, not just at year-end) comparing your filed GSTR-3B figures against your books in Tally Prime and against your GSTR-2B. Use our guide on how to generate financial reports in Tally Prime to build this into a regular routine rather than a once-a-year scramble.

Common Mistakes to Avoid

• Claiming input tax credit on purchases that haven’t appeared in GSTR-2B yet, without checking current timing rules
• Letting GSTR-1 and GSTR-3B drift out of alignment over several months without investigating why
• Missing reverse charge liabilities, which still need to be reported and paid even though there’s no supplier invoice in the usual sense
• Claiming credit on blocked or ineligible categories, which is a common reason for later GST notices
• Filing GSTR-3B before fully recording all purchase and sales vouchers for the period, leading to a return that doesn’t match your final books

FAQs

Do I need to reconcile GSTR-2B every month, or just before filing? Doing it every month, even briefly, catches mismatches early rather than letting them pile up into a confusing reconciliation at year-end.

What happens if my GSTR-1 and GSTR-3B don’t match? Persistent or large mismatches can trigger a GST department notice asking you to explain the difference. Small timing differences are common, but they should be tracked and explained, not ignored.

Can I revise GSTR-3B after filing it? GSTR-3B generally cannot be revised once filed. Corrections are typically made by adjusting figures in a subsequent period’s return — confirm the current correct approach with your tax advisor.

Does Tally Prime calculate interest on late payment automatically? Tally Prime shows your net liability based on recorded data. Interest and late fees on delayed payment are calculated and applied on the GST portal itself.

Is GSTR-3B filing different for businesses on the quarterly scheme? Businesses on certain quarterly schemes may have a modified filing pattern with monthly payments and quarterly returns. Check your GST portal dashboard for your specific scheme’s current requirements.