> ## Documentation Index > Fetch the complete documentation index at: https://developer.sandbox.co.in/llms.txt > Use this file to discover all available pages before exploring further. # Offset Liability > Offset liabilities and complete payment of tax as per GSTR-3B for the authenticated taxpayer #### Request body schema ## OpenAPI ````yaml api-reference/gst/compliance/openapi.json POST /gst/compliance/tax-payer/gstrs/gstr-3b/{year}/{month}/offset-liability openapi: 3.0.1 info: title: compliance description: >- **GST Compliance API** enables businesses to automate compliance requirements like [Taxpayer verification](https://developer.sandbox.co.in/reference/search-gstin-api), [GSTR Filing](https://developer.sandbox.co.in/reference/gst-taxpayer-authentication), [Generating E-Invoices](https://developer.sandbox.co.in/reference/e-invoice-authentication-api), and [E-Way Bills](https://developer.sandbox.co.in/reference/e-way-bill-authentication-api).We provide these APIs from GSTN-authorised GST Suvidha Providers, handling the encryption-decryption and signing so you don't have to handle the complexities. version: 1.0.0 servers: - url: https://api.sandbox.co.in - url: https://test-api.sandbox.co.in security: [] tags: - name: Public - name: Taxpayer - name: Taxpayer Auth - name: Returns - name: GSTR-1 Documents - name: File GSTR-1 - name: GSTR-2A Documents - name: GSTR-2B Document - name: File GSTR-3B - name: GSTR-4 - name: File GSTR-9 - name: Invoice Management System - name: GSTR-1A Documents - name: File GSTR-1A - name: Ledgers - name: e-Invoice - name: Sales e-Invoices for return period - name: Purchase e-Invoices for return period - name: Front Office Notices - name: Front Office - name: AATO - name: e-Invoice1 - name: Authentication - name: e-Invoice12 - name: E-Way Bill - name: E-Way Bill1 - name: Authentication1 - name: Consignor - name: Consolidated E-Way Bill - name: Multi-Vehicle Movement - name: Consignee - name: Transporter - name: Consolidated E-Way Bill1 - name: Multi-vehicle Movement - name: Common paths: /gst/compliance/tax-payer/gstrs/gstr-3b/{year}/{month}/offset-liability: post: tags: - Taxpayer - Returns - File GSTR-3B summary: Offset Liability description: Authenticated tax payer can upload GSTR-3B json to GST portal operationId: gstr3bOffsetLiability parameters: - name: year in: path description: '' required: true example: '' schema: type: string - name: month in: path description: '' required: true example: '' schema: type: string - name: authorization in: header description: >- GST taxpayer access token. For token-generation steps, refer to the [Generate Taxpayer Session](/recipes/gst/authentication/generate_tax_payer_session) recipe, then pass the token in the authorization header. required: true example: '' schema: type: string - name: x-api-version in: header description: API version required: false example: '' schema: type: string default: 1.0.0 - name: x-api-key in: header description: API key for identification required: true example: '' schema: type: string requestBody: content: application/json: schema: $ref: '#/components/schemas/Gstr3bOffsetLiabilityRequest' examples: RT-3BGV1005 Invalid return period: value: pdcash: - liab_ldg_id: 0 trans_typ: 30002 ipd: 24217 cpd: 0 spd: 0 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 - liab_ldg_id: 0 trans_typ: 0 ipd: 0 cpd: 0 spd: 0 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 pditc: liab_ldg_id: 0 trans_typ: 30002 i_pdi: 421 i_pdc: 1181 i_pds: 1181 c_pdi: 0 c_pdc: 0 s_pdi: 0 s_pds: 0 cs_pdcs: 0 summary: RT-3BGV1005 Invalid return period 200 Partial or excess payment is not allowed: value: pdcash: - liab_ldg_id: 0 trans_typ: 30002 ipd: 207 cpd: 0 spd: 0 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 - liab_ldg_id: 0 trans_typ: 30003 ipd: 0 cpd: 7826 spd: 7826 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 pditc: liab_ldg_id: 0 trans_typ: 30002 i_pdi: 15744 i_pdc: 12795 i_pds: 4473 c_pdi: 0 c_pdc: 7477 s_pdi: 0 s_pds: 7477 cs_pdcs: 0 summary: 200 Partial or excess payment is not allowed 200 Payment of tax done: value: pdcash: - liab_ldg_id: 0 trans_typ: 30002 ipd: 108051 cpd: 0 spd: 0 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 - liab_ldg_id: 0 trans_typ: 30003 ipd: 0 cpd: 9000 spd: 9000 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 pditc: liab_ldg_id: 0 trans_typ: 30002 i_pdi: 218140 i_pdc: 25257 i_pds: 25257 c_pdi: 0 c_pdc: 8127 s_pdi: 0 s_pds: 8127 cs_pdcs: 0 nettaxpay: - trans_typ: 30002 trans_desc: Other than reverse charge liab_ldg_id: 0 sgst: intr: 0 tx: 8127 fee: 0 cgst: intr: 0 tx: 8127 fee: 0 cess: intr: 0 tx: 0 fee: 0 igst: intr: 0 tx: 376705 fee: 0 - trans_typ: 30003 trans_desc: Reverse charge liab_ldg_id: 0 sgst: intr: 0 tx: 9000 fee: 0 cgst: intr: 0 tx: 9000 fee: 0 cess: intr: 0 tx: 0 fee: 0 igst: intr: 0 tx: 0 fee: 0 summary: 200 Payment of tax done Request Example: value: pdcash: - liab_ldg_id: 0 trans_typ: 30002 ipd: 108051 cpd: 0 spd: 0 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 - liab_ldg_id: 0 trans_typ: 30003 ipd: 0 cpd: 9000 spd: 9000 cspd: 0 i_intrpd: 0 c_intrpd: 0 s_intrpd: 0 cs_intrpd: 0 c_lfeepd: 0 s_lfeepd: 0 pditc: liab_ldg_id: 0 trans_typ: 30002 i_pdi: 218140 i_pdc: 25257 i_pds: 25257 c_pdi: 0 c_pdc: 8127 s_pdi: 0 s_pds: 8127 cs_pdcs: 0 nettaxpay: - trans_typ: 30002 trans_desc: Other than reverse charge liab_ldg_id: 0 sgst: intr: 0 tx: 8127 fee: 0 cgst: intr: 0 tx: 8127 fee: 0 cess: intr: 0 tx: 0 fee: 0 igst: intr: 0 tx: 376705 fee: 0 - trans_typ: 30003 trans_desc: Reverse charge liab_ldg_id: 0 sgst: intr: 0 tx: 9000 fee: 0 cgst: intr: 0 tx: 9000 fee: 0 cess: intr: 0 tx: 0 fee: 0 igst: intr: 0 tx: 0 fee: 0 summary: Request Example required: true responses: '200': description: >- RT-3BGV1005 Invalid return period / 200 Partial or excess payment is not allowed / 200 Payment of tax done content: application/json: schema: $ref: '#/components/schemas/Gstr3bOffsetLiabilityResponse' examples: RT-3BGV1005 Invalid return period: summary: RT-3BGV1005 Invalid return period value: code: 200 data: status_cd: '0' error: error_cd: RT-3BGV1005 message: >- Return period is invalid. If error persists quote error number RT-3BGV1005 when you contact customer care for quick resolution timestamp: 1763446641000 transaction_id: 71c5bead-7e71-4abf-8754-6e71180c0060 200 Partial or excess payment is not allowed: summary: 200 Partial or excess payment is not allowed value: code: 200 data: status_cd: '0' error: error_cd: RT-3BAS1070 message: >- PARTIAL/EXCESS payment is not allowed.Please try again.If error persists quote error number RT-3BAS1070 when you contact customer care for quick resolution. timestamp: 1734593654000 transaction_id: 4f1382a4-d2ec-4903-b655-f8ff41e4db13 200 Payment of tax done: summary: 200 Payment of tax done value: code: 200 data: status_cd: '1' data: Message: Payment of tax successfully done timestamp: 1734602406000 transaction_id: a9981461-3ddf-485e-bc25-eb5b51ab4646 headers: {} deprecated: false security: [] components: schemas: Gstr3bOffsetLiabilityRequest: type: object description: Public request body for Gstr3b Offset Liability. properties: pdcash: type: array description: The pdcash value provided in the request. items: type: object properties: liab_ldg_id: type: integer description: The liab ldg id value provided in the request. trans_typ: type: integer description: The trans typ value provided in the request. ipd: type: integer description: The ipd value provided in the request. cpd: type: integer description: The cpd value provided in the request. spd: type: integer description: The spd value provided in the request. cspd: type: integer description: The cspd value provided in the request. i_intrpd: type: integer description: The i intrpd value provided in the request. c_intrpd: type: integer description: The c intrpd value provided in the request. s_intrpd: type: integer description: The s intrpd value provided in the request. cs_intrpd: type: integer description: The cs intrpd value provided in the request. c_lfeepd: type: integer description: The c lfeepd value provided in the request. s_lfeepd: type: integer description: The s lfeepd value provided in the request. pditc: type: object description: The pditc value provided in the request. properties: s_pds: type: integer description: The s pds value provided in the request. liab_ldg_id: type: integer description: The liab ldg id value provided in the request. c_pdi: type: integer description: The c pdi value provided in the request. cs_pdcs: type: integer description: The cs pdcs value provided in the request. s_pdi: type: integer description: The s pdi value provided in the request. i_pdi: type: integer description: The i pdi value provided in the request. c_pdc: type: integer description: The c pdc value provided in the request. i_pdc: type: integer description: The i pdc value provided in the request. i_pds: type: integer description: The i pds value provided in the request. trans_typ: type: integer description: The trans typ value provided in the request. nettaxpay: type: array description: The nettaxpay value provided in the request. items: type: object properties: trans_typ: type: integer description: The trans typ value provided in the request. trans_desc: type: string description: The trans desc value provided in the request. liab_ldg_id: type: integer description: The liab ldg id value provided in the request. sgst: type: object description: The sgst value provided in the request. properties: intr: type: integer description: The intr value provided in the request. tx: type: integer description: The tx value provided in the request. fee: type: integer description: The fee value provided in the request. cgst: type: object description: The cgst value provided in the request. properties: intr: type: integer description: The intr value provided in the request. tx: type: integer description: The tx value provided in the request. fee: type: integer description: The fee value provided in the request. cess: type: object description: The cess value provided in the request. properties: intr: type: integer description: The intr value provided in the request. tx: type: integer description: The tx value provided in the request. fee: type: integer description: The fee value provided in the request. igst: type: object description: The igst value provided in the request. properties: intr: type: integer description: The intr value provided in the request. tx: type: integer description: The tx value provided in the request. fee: type: integer description: The fee value provided in the request. Gstr3bOffsetLiabilityResponse: oneOf: - $ref: '#/components/schemas/Gstr3bOffsetLiabilitySuccessResponse' - $ref: '#/components/schemas/GstnBusinessErrorResponse' description: >- A GSTN success or GSTN business-failure response. Both variants use HTTP 200. Gstr3bOffsetLiabilitySuccessResponse: allOf: - $ref: '#/components/schemas/TaxpayerResponseMetadata' - type: object required: - data properties: data: type: object description: The GSTN success wrapper. required: - status_cd - data properties: status_cd: type: string enum: - '1' description: GSTN success status. example: '1' data: $ref: '#/components/schemas/Gstr3bOffsetLiabilitySuccessPayload' GstnBusinessErrorResponse: type: object description: HTTP 200 response containing a GSTN business failure. required: - code - timestamp - transaction_id - data properties: code: type: integer description: The HTTP status code reported in the response body. enum: - 200 example: 200 timestamp: type: integer format: int64 description: The response timestamp in Unix epoch milliseconds. example: 1763446641000 transaction_id: type: string description: The transaction identifier used to trace the request. example: 41bb8041-fb83-4654-8d75-85a19f329158 data: type: object description: The GSTN business-failure wrapper. required: - status_cd - error properties: status_cd: type: string enum: - '0' description: GSTN business-failure status. example: '0' error: $ref: '#/components/schemas/GstnBusinessError' TaxpayerResponseMetadata: type: object description: Fields included in every taxpayer endpoint response. required: - code - timestamp - transaction_id properties: code: type: integer description: The HTTP status code reported in the response body. enum: - 200 example: 200 timestamp: type: integer format: int64 description: The response timestamp in Unix epoch milliseconds. example: 1763446641000 transaction_id: type: string description: The transaction identifier used to trace the request. example: 41bb8041-fb83-4654-8d75-85a19f329158 Gstr3bOffsetLiabilitySuccessPayload: type: object description: Successful GSTN payload for Gstr3b Offset Liability. properties: Message: type: string description: The Message value returned by GSTN. example: Payment of tax successfully done GstnBusinessError: type: object description: A business error returned by GSTN. required: - error_cd - message properties: error_cd: type: string description: The GSTN business error code. example: RET11416 message: type: string description: A human-readable description of the GSTN business error. example: No records found. ````