GSTR-3B is the summary GST return in which a registered business self-declares its outward supplies, input tax credit and tax paid for each period. Because it is filed monthly or quarterly and cannot be revised, its filing history gives lenders a time-stamped record of how regularly a business trades, reports and pays tax. Many MSME borrowers in India lack audited financials a credit officer can rely on. What many do have is a GSTIN and years of returns. That trail is underused. Teams oft...