GSTR-1 vs GSTR-3B: Key Differences Explained
GSTR-1 and GSTR-3B are the two main monthly returns for regular GST taxpayers. While both are mandatory, they serve different purposes. Understanding these differences is crucial for accurate filing and compliance.
GSTR-1
Purpose: Report outward supplies (sales)
Due Date: 11th of next month
Details Level: Invoice-wise details
GSTR-3B
Purpose: Pay tax & declare summary
Due Date: 20th of next month
Details Level: Summary (consolidated)
Complete Comparison Table
| Parameter | GSTR-1 | GSTR-3B |
|---|---|---|
| Nature | Detailed statement of sales | Summary return + tax payment |
| Filing Date | 11th of next month | 20th of next month |
| Invoice Details | Every invoice separately | Only summary totals |
| Tax Payment | No payment | Actual tax payment done here |
| ITC Claim | Not applicable | ITC claimed in Table 4 |
| Amendment | Can amend in next month | Cannot amend (only new return) |
| Purpose | For buyer's ITC | For tax liability discharge |
What Goes in GSTR-1?
GSTR-1 contains invoice-level details of all your sales:
Tables in GSTR-1
- Table 4: B2B invoices (with customer GSTIN)
- Table 5: B2C large invoices (>₹2.5 lakh)
- Table 6: Exports
- Table 7: B2C small invoices (consolidated)
- Table 9: Credit/debit notes
- Table 11: HSN-wise summary
💡 Key Point
GSTR-1 data flows to buyer's GSTR-2A/2B. If you don't file GSTR-1, your buyer cannot claim ITC!
What Goes in GSTR-3B?
GSTR-3B is a summary return where you:
Tables in GSTR-3B
- Table 3.1: Output tax liability (consolidated)
- Table 4: Input tax credit available & claimed
- Table 5: Interest & late fee (if any)
- Table 6.1: Tax payable & paid
Tax Payment Process
- Calculate output tax (Table 3.1)
- Claim ITC from GSTR-2B (Table 4)
- Net tax = Output tax - ITC (Table 6.1)
- Pay using ITC ledger + cash if needed
Calculate GSTR-3B Tax Liability
Use our free GSTR-3B Helper to calculate output tax, ITC, and net payable.
Calculate Now →Filing Sequence: GSTR-1 First, Then GSTR-3B
Always follow this sequence:
- File GSTR-1 (by 11th) - Upload all sales invoices
- Wait for supplier GSTR-1 filing - Your purchase invoices appear in GSTR-2B
- Download GSTR-2B (from 14th) - Check available ITC
- Reconcile purchases - Match with your records
- File GSTR-3B (by 20th) - Claim matched ITC only
⚠️ Why Sequence Matters
If you file GSTR-3B before GSTR-1, the figures may not match. System compares both returns. Mismatch triggers notices.
Reconciliation: Matching GSTR-1 with GSTR-3B
Your GSTR-1 sales figures MUST match GSTR-3B Table 3.1:
| GSTR-1 Table | GSTR-3B Table | What to Match |
|---|---|---|
| Table 4, 5, 6, 7 | Table 3.1(a) | Taxable outward supplies |
| Table 6 (Exports) | Table 3.1(c) | Zero-rated supplies |
| - | Table 3.1(d) | Inward supplies (RCM) |
Common Mismatch Reasons
- Forgetting to include some invoices in GSTR-1
- Rounding errors in tax calculation
- Wrong table selection in GSTR-1
- Amendments not reflected properly
Amendments & Corrections
In GSTR-1
- Can amend previous month's invoices in current month's GSTR-1
- Use amendment tables (9A, 9B, 9C)
- Can add forgotten invoices
- Can correct wrong details
In GSTR-3B
- Cannot amend once filed
- Corrections done in next month's GSTR-3B
- Increase tax liability → Pay in next month with interest
- Decrease tax liability → Reduce next month's liability
Penalties for Non-Filing or Late Filing
| Return | Late Fee | Interest |
|---|---|---|
| GSTR-1 | ₹50/day (₹20/day if <₹1.5 Cr), max ₹10,000 | No interest |
| GSTR-3B | ₹50/day (₹20/day if <₹1.5 Cr), max ₹5,000 | 18% p.a. on unpaid tax |
💡 Pro Tip: File Nil Returns
Even with zero transactions, file nil returns for both GSTR-1 and GSTR-3B. System won't let you skip months.
Key Takeaways
- GSTR-1 = Detailed sales report (no payment)
- GSTR-3B = Summary return + actual tax payment
- File GSTR-1 first (11th), then GSTR-3B (20th)
- Numbers in both must match - system auto-checks
- GSTR-1 helps your buyers claim ITC
- GSTR-3B is where you pay your tax liability
- Both are mandatory - file even if nil
Common Questions
Can I file GSTR-3B without filing GSTR-1?
Yes, technically you can. But it will cause mismatches and notices from GST department. Always file GSTR-1 first.
What if my GSTR-1 and GSTR-3B don't match?
You'll receive system-generated notices. Respond with explanation or file amendment. Correct in next month if possible.
Can I revise filed GSTR-3B?
No. Once filed, GSTR-3B cannot be revised. Corrections must be done in subsequent month's return.