Get GSTR-3B Return

GET

india

gstr3b

GSTR-3B summary return for a tax period

curl --request GET \
  --url https://billing.example.com/v1/india/gstr3b \
  --header 'Authorization: Bearer <token>'

const options = {method: 'GET', headers: {Authorization: 'Bearer <token>'}};

fetch('https://billing.example.com/v1/india/gstr3b', options)
  .then(res => res.json())
  .then(res => console.log(res))
  .catch(err => console.error(err));

<?php

$curl = curl_init();

curl_setopt_array($curl, [
  CURLOPT_URL => "https://billing.example.com/v1/india/gstr3b",
  CURLOPT_RETURNTRANSFER => true,
  CURLOPT_ENCODING => "",
  CURLOPT_MAXREDIRS => 10,
  CURLOPT_TIMEOUT => 30,
  CURLOPT_HTTP_VERSION => CURL_HTTP_VERSION_1_1,
  CURLOPT_CUSTOMREQUEST => "GET",
  CURLOPT_HTTPHEADER => [
    "Authorization: Bearer <token>"
  ],
]);

$response = curl_exec($curl);
$err = curl_error($curl);

curl_close($curl);

if ($err) {
  echo "cURL Error #:" . $err;
} else {
  echo $response;
}

package main

import (
	"fmt"
	"net/http"
	"io"
)

func main() {

	url := "https://billing.example.com/v1/india/gstr3b"

	req, _ := http.NewRequest("GET", url, nil)

	req.Header.Add("Authorization", "Bearer <token>")

	res, _ := http.DefaultClient.Do(req)

	defer res.Body.Close()
	body, _ := io.ReadAll(res.Body)

	fmt.Println(string(body))

}

require 'uri'
require 'net/http'

url = URI("https://billing.example.com/v1/india/gstr3b")

http = Net::HTTP.new(url.host, url.port)
http.use_ssl = true

request = Net::HTTP::Get.new(url)
request["Authorization"] = 'Bearer <token>'

response = http.request(request)
puts response.read_body

{
  "data": {},
  "gov_schema": {}
}

{
  "error": {
    "code": "validation_failed",
    "message": "<string>"
  }
}

{
  "error": {
    "code": "validation_failed",
    "message": "<string>"
  }
}

Builds the GSTR-3B summary return for one calendar month from the same period inputs as GSTR-1 — finalized invoices and refund credit notes — so the two returns agree by construction. Table 3.1(a) outward taxable supplies are reported net of the period’s credit notes (GSTR-3B reports net supplies; GSTR-1 lists notes separately), and Table 3.2 lists inter-state supplies to unregistered persons per place of supply. The billing engine holds no purchase-side data, so the inward reverse-charge row (3.1d) and the input-tax-credit table are emitted with zeros for schema completeness. Zero-rated (3.1b), nil/exempt (3.1c) and non-GST (3.1e) rows are also zero — the engine bills taxable supplies only. The taxpayer or their CA completes those sections before filing. As with GSTR-1 the response carries data (readable names, paise) and gov_schema (GSTN GSTR-3B JSON, rupees). The seller GSTIN comes from your GST configuration. See the GST returns guide for the filing workflow.

Parameters

Parameter	Type	Required	Description
`month`	integer	Yes	Calendar month of the tax period, `1`–`12` (query)
`year`	integer	Yes	Year of the tax period, `2017`–`2100` (query)
`entity_id`	string (UUID)	No	File for one legal entity’s GSTIN (Multi-Entity Books). Omit to include all invoices under the tenant’s primary / default GST configuration (query). See List Entities

Example Request

curl "https://api.recurso.dev/v1/india/gstr3b?month=6&year=2026" \
  -H "Authorization: Bearer $API_KEY"

Response

The example is the same June 2026 period as the GSTR-1 page: gross outward taxable value ₹12,500 less one ₹1,000 credit note gives net ₹11,500 in 3.1(a).

{
  "data": {
    "tenant_id": "2b9e1c44-7d3a-4f6b-8e21-5c0d9a7f1b33",
    "month": 6,
    "year": 2026,
    "outward_taxable": {
      "taxable_value": 1150000,
      "igst": 45000,
      "cgst": 81000,
      "sgst": 81000
    },
    "zero_rated": { "taxable_value": 0, "igst": 0, "cgst": 0, "sgst": 0 },
    "nil_exempt": { "taxable_value": 0, "igst": 0, "cgst": 0, "sgst": 0 },
    "inward_reverse_charge": { "taxable_value": 0, "igst": 0, "cgst": 0, "sgst": 0 },
    "non_gst": { "taxable_value": 0, "igst": 0, "cgst": 0, "sgst": 0 },
    "inter_state_unregistered": [
      { "place_of_supply": "27", "taxable_value": 250000, "igst": 45000 }
    ],
    "invoice_count": 2,
    "credit_note_count": 1
  },
  "gov_schema": {
    "gstin": "29AABCT1332L1ZM",
    "ret_period": "062026",
    "sup_details": {
      "osup_det": { "txval": 11500, "iamt": 450, "camt": 810, "samt": 810, "csamt": 0 },
      "osup_zero": { "txval": 0, "iamt": 0, "camt": 0, "samt": 0, "csamt": 0 },
      "osup_nil_exmp": { "txval": 0, "iamt": 0, "camt": 0, "samt": 0, "csamt": 0 },
      "isup_rev": { "txval": 0, "iamt": 0, "camt": 0, "samt": 0, "csamt": 0 },
      "osup_nongst": { "txval": 0, "iamt": 0, "camt": 0, "samt": 0, "csamt": 0 }
    },
    "inter_sup": {
      "unreg_details": [
        { "pos": "27", "txval": 2500, "iamt": 450 }
      ],
      "comp_details": [],
      "uin_details": []
    },
    "itc_elg": {
      "itc_net": { "iamt": 0, "camt": 0, "samt": 0, "csamt": 0 }
    }
  }
}

Fields

`data` — readable return (minor units)

Each Table 3.1 row is a values object with taxable_value, igst, cgst, sgst in paise.

Field	Type	Description
`tenant_id`	string (UUID)	Owning tenant
`month` / `year`	integer	The tax period
`outward_taxable`	object	Table 3.1(a): outward taxable supplies, net of the period’s credit notes
`zero_rated`	object	Table 3.1(b): zero-rated exports / SEZ. Always zero — not modelled on invoices
`nil_exempt`	object	Table 3.1(c): nil-rated and exempt supplies. Always zero
`inward_reverse_charge`	object	Table 3.1(d): inward supplies liable to reverse charge. Always zero — no purchase data
`non_gst`	object	Table 3.1(e): non-GST outward supplies. Always zero
`inter_state_unregistered[]`	array	Table 3.2: inter-state supplies to unregistered persons, one row per `place_of_supply` with `taxable_value` and `igst`. A subset of 3.1(a)
`invoice_count`	integer	Finalized invoices the summary was built from
`credit_note_count`	integer	Credit notes netted into 3.1(a)

`gov_schema` — GSTN GSTR-3B upload JSON (rupees)

Field	Type	Description
`gstin`	string	Seller GSTIN from the GST configuration for the requested entity; empty when none is configured
`ret_period`	string	Return period as `MMYYYY`
`sup_details`	object	Table 3.1 rows `osup_det`, `osup_zero`, `osup_nil_exmp`, `isup_rev`, `osup_nongst`, each with `txval`, `iamt`, `camt`, `samt`, `csamt`
`inter_sup`	object	Table 3.2: `unreg_details[]` (`pos`, `txval`, `iamt`); `comp_details[]` and `uin_details[]` are always empty arrays — the engine bills regular customers only
`itc_elg`	object	Table 4: `itc_net` with `iamt`, `camt`, `samt`, `csamt`, all `0` — ITC is completed by the filer

Cess (csamt) is not modelled and is always 0.

Errors

Status	Code	When	Fix
`400`	`validation_failed`	`month` is missing or outside `1`–`12`, `year` is missing or outside `2017`–`2100`, or `entity_id` is not a valid UUID	Pass both period parameters as integers and a valid entity UUID
`401`	`unauthorized`	Missing or invalid API key / session	Send `Authorization: Bearer $API_KEY`
`500`	`internal_error`	Building the summary from the period’s invoices failed	Retry; contact support if it persists
`503`	`internal_error`	GSTR-3B export is not configured on this deployment	Enable the GSTR service on the API

Errors use the standard envelope — see Errors.

Authorizations

Authorization

string

header

required

Tenant API key obtained from POST /auth/register or POST /v1/developer/keys.

Query Parameters

month

integer

required

Calendar month of the tax period.

Required range: 1 <= x <= 12

year

integer

required

Year of the tax period.

Required range: 2017 <= x <= 2100

entity_id

string<uuid>

Legal entity to scope the tax config to (Multi-Entity Books). Omit for the tenant's primary entity / default config.

Response

The GSTR-3B return, readable and in government JSON shape.

data

object

Readable GSTR-3B sections (amounts in minor units).

gov_schema

object

GSTN GSTR-3B upload JSON (official field names, amounts in rupees).

GSTR-3B summary return for a tax period

curl --request GET \
  --url https://billing.example.com/v1/india/gstr3b \
  --header 'Authorization: Bearer <token>'

const options = {method: 'GET', headers: {Authorization: 'Bearer <token>'}};

fetch('https://billing.example.com/v1/india/gstr3b', options)
  .then(res => res.json())
  .then(res => console.log(res))
  .catch(err => console.error(err));

<?php

$curl = curl_init();

curl_setopt_array($curl, [
  CURLOPT_URL => "https://billing.example.com/v1/india/gstr3b",
  CURLOPT_RETURNTRANSFER => true,
  CURLOPT_ENCODING => "",
  CURLOPT_MAXREDIRS => 10,
  CURLOPT_TIMEOUT => 30,
  CURLOPT_HTTP_VERSION => CURL_HTTP_VERSION_1_1,
  CURLOPT_CUSTOMREQUEST => "GET",
  CURLOPT_HTTPHEADER => [
    "Authorization: Bearer <token>"
  ],
]);

$response = curl_exec($curl);
$err = curl_error($curl);

curl_close($curl);

if ($err) {
  echo "cURL Error #:" . $err;
} else {
  echo $response;
}

package main

import (
	"fmt"
	"net/http"
	"io"
)

func main() {

	url := "https://billing.example.com/v1/india/gstr3b"

	req, _ := http.NewRequest("GET", url, nil)

	req.Header.Add("Authorization", "Bearer <token>")

	res, _ := http.DefaultClient.Do(req)

	defer res.Body.Close()
	body, _ := io.ReadAll(res.Body)

	fmt.Println(string(body))

}

require 'uri'
require 'net/http'

url = URI("https://billing.example.com/v1/india/gstr3b")

http = Net::HTTP.new(url.host, url.port)
http.use_ssl = true

request = Net::HTTP::Get.new(url)
request["Authorization"] = 'Bearer <token>'

response = http.request(request)
puts response.read_body

{
  "data": {},
  "gov_schema": {}
}

{
  "error": {
    "code": "validation_failed",
    "message": "<string>"
  }
}

{
  "error": {
    "code": "validation_failed",
    "message": "<string>"
  }
}

Getting Started

Core

Billing & Invoicing

Revenue & Finance

Growth & Recovery

Compliance (India)

Platform

Customer Portal API

Parameters

Example Request

Response

Fields

`data` — readable return (minor units)

`gov_schema` — GSTN GSTR-3B upload JSON (rupees)

Errors

Authorizations

Query Parameters

Response

​Parameters

​Example Request

​Response

​Fields

​data — readable return (minor units)

​gov_schema — GSTN GSTR-3B upload JSON (rupees)

​Errors

Authorizations

Query Parameters

Response

Parameters

Example Request

Response

Fields

`data` — readable return (minor units)

`gov_schema` — GSTN GSTR-3B upload JSON (rupees)

Errors