hamburger
×
Digit General Insurance Logo
Powered By Digit
general-insurance
Switch to Digit Insurance

7 Crore+ Customers

Affordable Premium

GSTR 3 - Meaning and How to File it?

What is GSTR-3? (Currently Suspended)

GSTR-3 was a detailed monthly return that was suspended in September 2017 and has not been implemented since GSTR-3 was originally designed as a monthly consolidated return that included details from GSTR-1 and GSTR-2, along with tax liability and input tax credit (ITC). However, due to complexities and delays in its implementation, it was never fully operationalised.

Instead, the government introduced GSTR-3B, a simplified summary return, which has been in use since July 2017 and continues to be the primary return for reporting tax liability and claiming ITC. As of the latest updates in July and October 2025, GSTR-3B has become non-editable for auto-populated fields, and corrections must be made via GSTR-1A before filing GSTR-3B for the same period.

What Is the Eligibility for Filing GSTR 3?

How to File GSTR 3 Online?

Documents and Details Mandatory for Filing GSTR 3

Prerequisites of GSTR 3

What Is the Due Date for Filing GSTR 3?

Recent Amendments on GSTR 3

What Are the Benefits and Features of Filing GSTR 3?

Penalty and Charges for not Filing GSTR 3 on Time

FAQs About GSTR 3