  We derive the complete twist-3 single-spin-dependent cross section for
semi-inclusive DIS, $ep^\uparrow\to e\pi X$, associated with the complete set
of the twist-3 quark-gluon correlation functions in the transversely polarized
nucleon, extending our previous study. The cross section consists of five
independent structure functions with different azimuthal dependences,
consistently with the transverse-momentum-dependent (TMD) factorization
approach in the low $q_T$ region. Correspondence with the inclusive DIS limit
and comparison with the TMD approach are briefly discussed.
