GST in Hisab Central

Review the GSTR-3B summary

1 min read Updated 04 Oct 2026 4 views

AI summary

See your tax liability, inter-state B2C supplies, eligible ITC and the cash you need to pay for the month.

5 sections 4 steps

Click GSTR-3B Summary under GST & E-Invoicing. Set the month and click FILTER.

Total Tax Liability (3.1): GST on all outward supplies and RCM for the month.
Net Eligible ITC (4.C): input tax credit you can set off.
Net Cash Required: the balance to pay through the cash ledger after set-off.

Tab	Contents
Table 3.1 - Outward & RCM	(a) taxable, (b) zero-rated, (c) nil-rated / exempt, (d) inward supplies under reverse charge and (e) non-GST supplies, each with taxable value, IGST, CGST, SGST and Cess
Table 3.2 - Inter-State B2C	Place of supply (state) and IGST on sales to unregistered buyers
Table 4 - Eligible ITC	Credit available, reversals and net ITC

File GSTR-1 first; 3B liability should agree with it.
Match Table 4 with your GSTR-2B Reco and claim only matched credit.
Pay Net Cash Required through the GST portal (PMT-06 / cash ledger) and file.
EXPORT CSV or PRINT for your records.

Monthly filers: the 20th of the next month. QRMP filers: the 22nd or 24th of the month after the quarter, depending on the state.

Set-off order: IGST credit first against IGST, then CGST, then SGST. CGST credit cannot be used against SGST, or the reverse.

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