# Understanding the GSTR-3B Reports at Swipe

**URL:** <https://community.getswipe.in/t/understanding-the-gstr-3b-reports-at-swipe/4761>\
**Category:** General\
**Created:** [July 22, 2026, 12:51pm UTC](https://community.getswipe.in/t/understanding-the-gstr-3b-reports-at-swipe/4761 "2026-07-22T12:51:31Z")\
**Posts on this page:** 1\
**Page:** 1

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**Author:** ![Rupa](https://yyz1.discourse-cdn.com/flex003/user_avatar/community.getswipe.in/rupa/32/161_2.png) [@Rupa](https://community.getswipe.in/u/Rupa)\
**Post date:** [July 22, 2026, 12:51pm UTC](https://community.getswipe.in/t/understanding-the-gstr-3b-reports-at-swipe/4761/1 "2026-07-22T12:51:31Z")

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GSTR-3B is a self-declared summary GST return that registered taxpayers use to report their GST liability and pay taxes for a tax period.  
Unlike GSTR-1, which contains invoice-level sales details, GSTR-3B provides summarized figures for sales, purchases, input tax credit (ITC), and taxes payable.

To download the GSTR-3B Report in Swipe, please refer to this article:

> [@How to Download GSTR - 3B Reports on Web?](https://community.getswipe.in/t/how-to-download-gstr-3b-reports-on-web/1355):
>
> To Download GSTR – 3B Reports, Please Follow the below Mentioned Steps, Step 1 – Kindly go to Reports section. Step 2 – Click on GSTR3B underTaxes. Step 3 – Apply the Date Filter & Click on Excel/PDF to download. Please Note: The actual calculation of GSTR2A and GSTR2B will be done automatically on your GST portal based on actual filings done by your vendors.

Brief Details of GSTR-3B Tables

Table 3.1 – Details of Outward Supplies and Inward Supplies Liable to Reverse Charge  
Reports the summary of taxable sales, zero-rated supplies (exports/SEZ), nil-rated/exempt supplies, inward supplies liable to reverse charge, and non-GST supplies, along with the applicable GST liability.

Table 3.1.1 – Supplies Covered Under Section 9(5)  
Captures supplies made through electronic commerce operators where the GST liability is payable by the e-commerce operator under Section 9(5) of the CGST Act.

Table 3.2 – Inter-State Supplies  
Provides the details of inter-state outward supplies made to unregistered persons, composition taxpayers, and UIN holders, along with the corresponding IGST.

Table 4 – Eligible Input Tax Credit (ITC)  
Summarizes the ITC available from imports, reverse charge transactions, ISD, and other inward supplies, the ITC reversed, and the net ITC available for utilization.

Table 5 – Exempt, Nil-Rated, and Non-GST Inward Supplies  
Reports the value of exempt, nil-rated, and non-GST inward supplies received from both inter-state and intra-state suppliers.

**Note:**  
GSTR-3B is calculated on the GST portal based on your GSTR-1 and GSTR-2B. Data displayed in Swipe is for reference.