GSTR-1 vs GSTR-3B: the two returns that run your GST
Almost every regular GST taxpayer lives by two returns each period — one that reports what you sold, and one where you actually pay the tax. Confuse them and your filings drift out of sync, which is how notices start. Here is what each does, how they lock together, and when they are due.
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One reports, the other pays
Regular GST compliance rests on two returns filed each period. GSTR-1 is the detailed, invoice-wise statement of your outward supplies — in plain terms, a list of everything you sold. GSTR-3B is the summary return where you declare your totals, claim input tax credit and actually pay the net tax. One tells the system what you sold; the other is where you settle up.
They are not interchangeable and neither replaces the other. Get them consistent and your GST runs quietly in the background; let them diverge and you invite scrutiny. The sections below explain each return, how they now lock together, and how they reconcile with the credit statement GSTR-2B. Our return filing service handles both every period for a fixed ₹499 a month; confirm current rules and dates on gst.gov.in.
GSTR-1: the statement of what you sold
GSTR-1 reports your outward supplies in detail. It is where your sales invoices are declared so that the system — and your business customers — can see them. Key points:
- It is invoice-wise for B2B sales, so your business customers can claim the matching input tax credit.
- B2C sales are largely reported in summary form.
- No tax is paid in GSTR-1 — it is purely a reporting return.
Because the credit your customers get depends on what you report here, accuracy in GSTR-1 is not just your problem — it affects everyone you sell to. For QRMP taxpayers, GSTR-1 is filed quarterly, with the optional monthly IFF bridging B2B credit in between; see the QRMP scheme explained.
GSTR-3B: the summary where you pay
GSTR-3B is the return that actually moves money. In it you declare your total outward supplies, your input tax credit, and the net tax payable, then pay the balance. Its structure, simply put:
- Output liability — the tax on your sales for the period.
- Input tax credit — the tax on your purchases you are entitled to set off.
- Net tax paid in cash — the difference, settled through the portal.
This is the return where late payment attracts interest and where a missed filing attracts late fee — the mechanics of which are in GST late fees and interest. If ever you are behind on both returns, prioritise GSTR-3B, because that is where the tax is due.
The order of filing — and the July 2025 hard-lock
You file GSTR-1 first. The outward-supply figures you report there then flow into GSTR-3B. This is now more than a convenience — it is enforced:
GSTR-3B outward figures are hard-locked
From the July 2025 tax period, the auto-populated outward-supply values in Table 3 of GSTR-3B are non-editable. If a sales figure is wrong, you cannot simply overtype it in GSTR-3B — you correct it through GSTR-1A before filing GSTR-3B for that period. This makes getting GSTR-1 right the first time more important than ever.
The practical workflow is therefore: prepare and file GSTR-1, use GSTR-1A to fix any error in reported sales, then file GSTR-3B, claim your credit and pay. Do them in that order and the returns stay consistent by design.
Keeping the returns — and your credit — in step
Two reconciliations decide whether your GST stays trouble-free:
- GSTR-1 against GSTR-3B. The sales you report in GSTR-1 should match the outward supplies you declare and pay tax on in GSTR-3B. A gap between them is a classic trigger for a scrutiny notice such as ASMT-10.
- GSTR-3B credit against GSTR-2B. GSTR-2B is an auto-drafted statement of the input tax credit available to you, based on what your suppliers reported. Claim only what GSTR-2B supports; claiming more is a common cause of notices and interest at the higher rate.
Done every period, these checks take minutes and head off months of correspondence later. If a mismatch has already produced a notice, our guide to GST notices explained walks through the response, and our notice-reply service can handle it for you.
When each return is due
| Filing type | GSTR-1 (indicative) | GSTR-3B (indicative) |
|---|---|---|
| Monthly filers | 11th of next month | 20th of next month |
| QRMP (Gujarat, Category X) | 13th after the quarter | 22nd after the quarter |
| QRMP (Category Y states) | 13th after the quarter | 24th after the quarter |
Always confirm the live calendar
Due dates are occasionally extended or revised by notification. Treat the figures above as indicative and confirm the current dates for your period on gst.gov.in before relying on them.
The bottom line
If you have read this far, you know more than most agents will ever tell you. The next step is simple: send us your case on WhatsApp, get the exact fee and timeline in writing, and decide with full information. That quote costs nothing.
GSTR-1 and GSTR-3B questions
What is the difference between GSTR-1 and GSTR-3B?
Which return do I file first, GSTR-1 or GSTR-3B?
Do I pay tax in GSTR-1 or GSTR-3B?
When are GSTR-1 and GSTR-3B due?
What is GSTR-1A?
Why does reconciliation between GSTR-1 and GSTR-3B matter?
What is GSTR-2B and how does it relate?
What happens if I file GSTR-1 but not GSTR-3B?
Let us file both returns, correctly and on time
We prepare your GSTR-1, reconcile it with GSTR-3B and GSTR-2B, and file both every period so nothing slips out of sync. Fixed ₹499 a month, with government tax always separate and shown before filing.