GSTR-1 vs GSTR-3B: What Is the Difference?

Regular GST taxpayers file two main returns every period, and many notices come from mismatches between them.

GSTR-1: your sales details

GSTR-1 reports invoice-wise details of your outward supplies. This data flows to your customers’ records, helping them claim input tax credit.

GSTR-3B: summary and payment

GSTR-3B is a summary return showing your total sales, the input tax credit you claim and the tax you pay.

Due dates

For regular monthly filers, GSTR-1 is generally due on the 11th and GSTR-3B on the 20th of the next month. Eligible small taxpayers may use the QRMP scheme. Dates can change by notification.

Why they should match

Sales in GSTR-1 and GSTR-3B should reconcile. Differences can invite notices, so compare them every period.

Tips

• Keep invoices organised month by month
• Reconcile purchases with GSTR-2B before claiming credit
• File on time, even when no tax is payable

This article is general information, not professional advice. Rules and limits change, so please confirm the current position or contact us.