GSTR-3B summary: ITC fully used?
Sample: Sharma General Store, kirana and wholesale in Jaipur. October 2026.
₹85,800 ITC used, ₹3,600 more found
Tax on sales, credit from GSTR-2B, the set off and the cash to pay. Plus credit you nearly lost.
GSTR-3BOctober 2026
Sales (outward supplies)
| Supply | Taxable | IGST | CGST | SGST |
|---|---|---|---|---|
| Sales in Rajasthan, 5% | ₹9,60,000 | ₹0 | ₹24,000 | ₹24,000 |
| Sales in Rajasthan, 18% | ₹4,20,000 | ₹0 | ₹37,800 | ₹37,800 |
| Online orders to other states, 18% | ₹60,000 | ₹10,800 | ₹0 | ₹0 |
| Tax due | ₹10,800 | ₹61,800 | ₹61,800 |
How the credit pays the tax
| Credit from 2B | Available | Pays IGST | Pays CGST | Pays SGST |
|---|---|---|---|---|
| IGST | ₹19,200 | ₹10,800 | ₹8,400 | ₹0 |
| CGST | ₹33,300 | ₹0 | ₹33,300 | Not allowed |
| SGST | ₹33,300 | ₹0 | Not allowed | ₹33,300 |
| Cash to pay | ₹0 | ₹20,100 | ₹28,500 |
IGST credit goes first. CGST never pays SGST, and SGST never pays CGST.
Cash to pay₹48,600
Credit carried forward₹0
ITC fully used?
Fully used- Supplier A, FMCG distributorBill A/2611₹38,400Matched
- Supplier B, packaged foodsBill B/0918₹24,600Matched
- Supplier C, interstate stockist (IGST)Bill C/335₹19,200Matched
- Supplier D, cleaning goodsBill D/77₹4,200Waiting on supplier
- Supplier E, dairy packagingBill E/1204₹2,800Waiting on supplier
- Supplier F, shop fittingsBill F/58₹3,600Found in 2B
Waiting on suppliers: ₹7,000, claimable once they file. Found in 2B but not in your books: ₹3,600, now claimed.