Businesses using Tally ERP software for accounting must extract their GSTR-3B data from Tally and transfer it to the official GST portal for filing. Tally generates a GSTR-3B report that mirrors the portal format, showing outward supplies, inward supplies under reverse charge, Input Tax Credit (ITC) details, exempt supplies, and the net tax payable. This guide covers both the manual method (print the report and enter it on the portal) and the JSON export method for streamlined filing.
Understanding GSTR-3B in Tally
Tally ERP (TallyPrime and earlier versions) includes a built-in GST compliance module that auto-generates GSTR-3B reports from the accounting data entered during the tax period. The report aggregates all sales entries, purchase entries, and journal vouchers to produce the summary figures required for each table of GSTR-3B.
The accuracy of the Tally-generated GSTR-3B depends entirely on the accuracy of the underlying accounting entries. Incorrect tax classification, wrong GST rates, missing entries, or improper use of ledger accounts will result in incorrect GSTR-3B data.
GSTR-3B Tables Generated by Tally
| Table | Content | Tally Data Source |
| Table 3.1 | Outward supplies (taxable, zero-rated, nil-rated, exempt) | Sales vouchers with GST ledgers |
| Table 3.2 | Inter-state supplies to unregistered persons and composition dealers | Sales vouchers filtered by recipient type and state |
| Table 4 | Eligible ITC (inputs, capital goods, input services) and ITC reversed | Purchase vouchers with GST ledgers |
| Table 5 | Exempt, nil-rated, and non-GST inward supplies | Purchase vouchers for exempt/non-GST items |
| Table 5.1 | Interest and late fee payable | Manual entry or journal vouchers |
| Table 6 | Payment of tax (CGST, SGST, IGST, cess) | Auto-calculated from Tables 3 and 4 |
Method 1: Manual Filing Using Tally Report
Step 1: Generate the GSTR-3B Report in Tally
Open TallyPrime and navigate to Gateway of Tally, then Display, then Statutory Reports, then GST, then GSTR-3B. Select the appropriate tax period (month and year). The report displays the complete GSTR-3B summary matching the GST portal layout.
Step 2: Print or Export the Report
Press Ctrl+P to print the report. The print output is generated in a Word document format that can be saved for reference. Alternatively, press Ctrl+E to export the report as a PDF or Excel file. Save the file to your local drive.
Step 3: Log in to the GST Portal
Access www.gst.gov.in and log in using your GSTIN, password, and captcha. Navigate to Services, then Returns, then Returns Dashboard. Select the financial year and month.
Step 4: Enter Data on the Portal
On the GSTR-3B tile, click Prepare Online. Enter the figures from your Tally report into each table on the portal. Table 3.1 requires outward supply values and tax amounts. Table 4 requires ITC details broken down into inputs, capital goods, and input services. Table 5 covers exempt and non-GST supplies.
Cross-reference each entry with the printed Tally report to avoid data entry errors.
Step 5: Verify and Submit
Review all entries against the Tally report. Check that the auto-calculated tax payable matches your expected liability. Pay any outstanding tax through a challan. Submit using DSC or EVC.
Method 2: JSON Export from Tally
Newer versions of TallyPrime support direct JSON export for GSTR-3B, eliminating manual data entry on the portal.
Step 1: Configure GST in Tally
Ensure your company’s GST details (GSTIN, state, registration type) are correctly configured in TallyPrime under Features> Statutory & Taxation> GST Details.
Step 2: Generate JSON File
Navigate to Gateway of Tally, then Display, then Statutory Reports, then GST, then GSTR-3B. Select the tax period. Click Export (or press Ctrl+E) and select JSON format. Save the JSON file to your local drive.
Step 3: Upload to GST Portal
Log in to the GST portal. Navigate to Services, then Returns, then Returns Dashboard. Select the tax period and click Prepare Offline on the GSTR-3B tile. Click Upload and select the JSON file generated by Tally.
Step 4: Review and Submit
After Upload, the portal displays the auto-populated data from the JSON file. Review all figures, make corrections if needed, and submit.
Pre-Filing Reconciliation Checklist
Before filing GSTR-3B using Tally data, perform these reconciliation checks:
| Check | What to Verify | Tool/Source |
| Sales reconciliation | Tally sales register total matches GSTR-3B Table 3.1 outward supply value | Tally sales register vs. GSTR-3B report |
| Purchase reconciliation | Tally purchase register total matches GSTR-3B Table 4 ITC figures | Tally purchase register vs. GSTR-3B report |
| ITC reconciliation with GSTR-2B | ITC claimed in Tally matches the ITCT available in GSTR-2B | Download GSTR-2B from the portal and compare |
| Reverse charge verification | All reverse charge purchases are correctly classified in Tally | Tally journal vouchers for reverse charge |
| Tax rate verification | Correct GST rates applied to each item in Tally | Item-wise tax rate master in Tally |
| Inter-state vs intra-state | Place of supply correctly determines CGST/SGST vs IGST | Tally party ledger state codes |
The most critical check is ITC reconciliation with GSTR-2B. If Tally shows ITC claimed on purchases that do not appear in GSTR-2B (because the supplier has not filed their GSTR-1), the ITC claim may be questioned by tax authorities. Adjust the ITC figure in GSTR-3B to match the GSTR-2B available credit.
Common Tally Configuration Issues
| Issue | Cause | Resolution |
| Wrong GST rate on invoices | Incorrect tax rate in the item master or stock group | Update the GST rate in the Tally item configuration |
| Missing transactions in GSTR-3B | Vouchers not posted or saved in draft mode | Ensure all vouchers are accepted and posted |
| IGST shown instead of CGST/SGST | The party ledger state code does not match the company state | Verify and correct the state code in the party master |
| Reverse charge not captured. | Purchase voucher not flagged for reverse charge | Enable reverse charge in the purchase voucher type |
| ITC mismatch with GSTR-2B | Supplier invoices not matched or duplicate entries | Reconcile the Tally purchase register with GSTR-2B before filing |
| Export as JSON is not available | Older Tally version without the JSON export feature | Update to TallyPrime or use the manual method |
TallyPrime vs. Tally ERP 9 for GST Filing
| Feature | TallyPrime | Tally ERP 9 |
| GSTR-3B report | Built-in with auto-computation | Built-in with auto-computation |
| JSON export for GSTR-3B | Supported | Limited (requires add-on in some versions) |
| GSTR-1 Export | JSON Export supported | JSON Export supported |
| IMS integration | Not directly integrated (manual reconciliation) | Not integrated |
| Multi-GSTIN support | Supported | Supported |
| Auto-reconciliation with GSTR-2B | Not built-in (requires external tool) | Not built-in |
| Cloud access | Available (TallyPrime on cloud) | Not available |
For businesses using Tally ERP 9 (older version), the manual method is more reliable. TallyPrime users benefit from improved JSON export and better GST compliance features.
Key Terms
• GSTR-3B Report in Tally: The built-in statutory report in TallyPrime/Tally ERP that auto-generates GSTR-3B summary data from accounting vouchers
• JSON Export: The file format used to transfer Tally-generated return data to the GST portal through the Prepare Offline upload feature
• Gateway of Tally: The main navigation screen in Tally software from which all reports, vouchers, and configuration options are accessed
• Statutory Reports: The section in Tally containing all GST-related reports, including GSTR-1, GSTR-3B, and GSTR-9 summaries
• Party Ledger State Code: The state identification code assigned to each party (customer/supplier) in Tally, determining whether a transaction is intra-state or inter-state
Using Tally for GST Compliance?
Ensure your Tally data is accurate and reconciled before filing GSTR-3B. Use WFYI tools to verify ITC against GSTR-2B and file error-free returns.
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: Can I file GSTR-3B directly from Tally without going to the GST portal?
No. Tally generates the GSTR-3B data and can export it as a JSON file, but the actual filing must be done on the GST portal (gst.gov.in). You upload the JSON file through the Prepare Offline section of the portal.
Q2: Does Tally automatically reconcile ITC with GSTR-2B?
No. Tally does not have built-in GSTR-2B reconciliation. You must download GSTR-2B from the GST portal and manually compare it with the Tally purchase register to identify mismatches before filing GSTR-3B.
Q3: What happens if Tally shows different ITC than GSTR-2B?
Claim only the ITC reflected in GSTR-2B to avoid discrepancy notices. Excess ITC in Tally (not matching GSTR-2B) indicates that the supplier has not filed their GSTR-1, or the invoice details do not match.
Q4: Can I use the Tally GSTR-3B report for the GSTR-9 annual return?
Yes. The monthly Tally GSTR-3B reports for all 12 months can be aggregated to prepare the annual GSTR-9 return. However, reconciliation with actual filed GSTR-3B data on the portal is essential.
Q5: Is TallyPrime required for JSON export, or does Tally ERP 9 also support it?
TallyPrime has better JSON export support for GST returns. In some versions, Tally ERP 9 may require third-party add-ons for JSON export. The manual method (print and enter) works with both versions.
