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GSTR-1 reports what you sold; GSTR-3B works out the tax and pays it.
| Compared on | GSTR-1 | GSTR-3B |
|---|---|---|
| What it is | Details of outward supplies | Summary return with tax payment |
| Level of detail | Invoice-wise for B2B; summaries for most B2C, plus HSN summary and documents issued | Totals: outward tax, reverse charge, ITC claimed, tax paid |
| Who uses the data | Your B2B customers, whose GSTR-2B is built from it | The department, to match tax paid against tax due |
| Usual due date, monthly filers | 11th of the next month | 20th of the next month |
| QRMP scheme (turnover up to ₹5 crore) | Quarterly, by the 13th after the quarter, with the optional IFF for B2B invoices in the first two months | Quarterly, by the 22nd or 24th after the quarter depending on the state, with monthly tax payments |
| Pays tax | No | Yes |
Due dates are the standard ones in the GST rules and are often extended by notification. Check the GST portal for the current period.
GSTR-1 feeds your customers' GSTR-2B and your own pre-filled GSTR-3B, so sales in both returns must agree, or a notice can follow.
Your GSTR-1 feeds your customers' GSTR-2B, which is how they get credit for the tax on your invoices. It also feeds the outward liability that the portal pre-fills in your own GSTR-3B.
That is why the sales in both returns must agree. If GSTR-3B declares less tax than GSTR-1 reports, the difference shows up in the department's comparison and can lead to a notice. If GSTR-1 is late, your customers cannot see your invoices in time, and they will chase you because their credit is held up.
Use one sales register, after credit notes and amendments, for both returns.
Use one sales register as the source for both returns, after credit notes and amendments.
CGST and SGST on an interstate sale, or IGST on a local one, misplaces the tax.
Charging CGST and SGST on an interstate sale, or IGST on a local one, puts the tax in the wrong head. Our GST calculator shows the split.
Input tax credit in GSTR-3B should follow GSTR-2B, not just your books.
ITC in GSTR-3B should follow GSTR-2B, not your books alone.
GSTR-1 needs an HSN-wise summary at the digit level your turnover requires.
GSTR-1 needs the HSN-wise summary at the digit level your turnover requires.
A monthly filer submits GSTR-1 on the 11th, gets GSTR-2B on the 14th, reconciles, and pays the balance through GSTR-3B before the 20th.
Take a distributor that files monthly. On the 11th it files GSTR-1 with 340 B2B invoices and a B2C summary. On the 14th its own GSTR-2B arrives. Before the 20th it reconciles purchases, takes the outward tax from GSTR-1, the eligible credit from GSTR-2B, and pays the balance through GSTR-3B.
In our product Fint, the GST returns feature prepares GSTR-1 tables and a GSTR-3B summary from records a person has confirmed, for the person filing to check. Firms that keep books in Tally can have the same preparation built around it through our GST and accounting automation service.
The portal allows it in many cases, but filing GSTR-1 first keeps the pre-filled liability in GSTR-3B correct and gets your invoices to customers on time.
Correct it through amendment in a later GSTR-1, within the time the law allows, and make sure GSTR-3B for that later period reflects the change.
No. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually instead.
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