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<h1>GSTR-3B requires monthly disclosure of outward/inward supplies, ITC reconciliation, tax payments, TDS/TCS credits, and verification</h1> GSTR-3B format requires monthly reporting of outward supplies (taxable, zero-rated, nil/exempt, non-GST), inward supplies liable to reverse charge, and supplies covered by operator-pay provisions, with separate disclosure for inter-state supplies to unregistered, composition and UIN recipients. It mandates reconciliation of eligible ITC (available, reversed, net, and other details), values of exempt/nil/non-GST inward supplies, and detailed tax payment breakdown (adjustments, ITC utilization, cash payments, interest, late fees) including reverse-charge and operator-paid supplies, plus TDS/TCS credit and authorized verification. The form includes instructions and reflects recent table amendments and time-limit extensions.
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