GSTR-3B Summary
Summary return · June 2026
Total Outward Tax
₹2,04,686
Table 3.1 output
Total ITC
₹1,30,080
Net eligible ITC
Net Tax Payable
₹74,606
Payable in cash
Interest / Late fee
₹0
No delay this period
3.1 Outward & inward supplies
| Nature of supply | Taxable | IGST | CGST | SGST |
|---|---|---|---|---|
| (a) Outward taxable supplies | ₹26,40,500 | ₹96,400 | ₹50,903 | ₹50,903 |
| (b) Zero-rated supplies | ₹1,68,000 | ₹0 | ₹0 | ₹0 |
| (c) Nil-rated / exempted | ₹84,000 | ₹0 | ₹0 | ₹0 |
| (d) Inward — reverse charge | ₹36,000 | ₹0 | ₹3,240 | ₹3,240 |
| Total outward tax | ₹29,28,500 | ₹96,400 | ₹54,143 | ₹54,143 |
4. Eligible ITC
| Details | Taxable | IGST | CGST | SGST |
|---|---|---|---|---|
| (A) ITC available — import of goods | — | ₹8,400 | ₹0 | ₹0 |
| (A) ITC available — inward supplies | — | ₹41,200 | ₹41,440 | ₹41,440 |
| (B) ITC reversed — rule 42/43 | — | ₹0 | −₹1,200 | −₹1,200 |
| Net ITC available | — | ₹49,600 | ₹40,240 | ₹40,240 |
5. Tax payable & paid
Output tax less eligible input credit
- Total Output Tax
- ₹2,04,686
- Less: Net ITC
- − ₹1,30,080
- Net Tax Payable
- ₹74,606