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What is GSTR-1 and GSTR-3B?

What is GSTR-1 and GSTR-3B?

06-Nov-2025

Tax

Answer By law4u team

What is GSTR-1? GSTR-1 is a monthly or quarterly return that every registered taxpayer under GST must file. It contains details of outward supplies (sales) made during the tax period. It lists all taxable sales, including those to registered and unregistered buyers, exports, and inter-state and intra-state supplies. The details provided in GSTR-1 include invoice-wise information such as invoice number, date, taxable value, GST rates, and tax amount. Filing GSTR-1 is crucial because the data feeds into the recipient’s GSTR-2A (auto-populated purchase register), helping maintain transparency and reconciliation. Generally, taxpayers must file GSTR-1 by the 11th day of the month following the tax period. Small taxpayers with turnover less than ₹1.5 crore can file quarterly GSTR-1. Failure to file GSTR-1 timely may result in penalties and interest for late payment or filing. What is GSTR-3B? GSTR-3B is a self-declared summary return that taxpayers must file monthly. It contains summary details of both outward supplies (sales) and inward supplies (purchases) along with the amount of tax payable and tax paid. GSTR-3B includes the total taxable value of supplies and the corresponding tax liability (CGST, SGST/UTGST, and IGST). It is used to make the actual payment of GST for the tax period. Unlike GSTR-1, GSTR-3B does not require invoice-level details but only summary figures. It is a temporary return that helps in quick tax payment and compliance. The due date for filing GSTR-3B is usually the 20th day of the next month. Filing GSTR-3B is mandatory irrespective of filing GSTR-1. If tax is not paid on time through GSTR-3B, interest and penalties may apply. Key Differences between GSTR-1 and GSTR-3B: Nature: GSTR-1 is a detailed outward supplies return; GSTR-3B is a summary return with tax payment. Content: GSTR-1 includes detailed invoice-wise sales data; GSTR-3B includes summarized sales and purchase data plus tax paid. Purpose: GSTR-1 helps in input tax credit reconciliation; GSTR-3B is for tax payment. Filing Frequency: GSTR-1 can be monthly or quarterly; GSTR-3B is monthly. Timing: GSTR-1 is due by the 11th of next month; GSTR-3B by the 20th. Legal Framework: Both returns are mandated under the CGST Act, 2017, and the GST Rules framed under it. Why are Both Important? Filing both returns accurately ensures compliance under GST law, prevents mismatch in tax credit claims, and avoids penalties. GSTR-1 data is matched with the recipient’s purchases to validate Input Tax Credit, while GSTR-3B is the actual return for tax payment. Tax authorities use both for audit and assessment.

Answer By Ayantika Mondal

Dear Client, The GSTR-1 means Outward supplies made by a taxpayer in the tax period are the detailed returns (GSTR-1) Purpose: To provide all the invoice-wise information about all the sales of goods and services. This information is important in that the recipient businesses use it in verifying their purchases and in obtaining the appropriate Input Tax Credit (ITC). Content: It captures transaction-level detail such as: ● Business-to-Business (B2B) sales ● Business to consumer (B2C) sales. ● Outward supplies in terms of exports, Debit/Credit Notes and HSN-wise. Frequency of Filing: It may be monthly or quarterly depending on the aggregate turnover of the taxpayer in one year. Tax Payment: There is no tax payment through GSTR-1, which is only meant to report the sales details. The GSTR-3B means(Summary Return and payment GSTR-3B is a self-reported summary return, which is submitted by a taxpayer to unify and pay the obligation. Purpose: To announce the summary of the total GST liability of the taxpayer and pay the actual amount of tax. It is a simplified filed that is returned on a periodical basis. Content: It includes unified data, such as: ●Total external supplies (sales). ● Sales of total inward supplies that receive Reverse Charge Mechanism (RCM). ●Purchases Total input tax credit (ITC) claimed. ●Net tax payable/Refundable. Filing Frequency: It is required to be filed on a monthly basis by all the regular taxpayers. It is submitted quarterly by the taxpayers under the QRMP scheme. Tax Payment: It is the one in which the taxpayer is paying the net of the GST liability (Output Tax less the Input Tax credit) to government. I hope this answer helps; if you have any further questions please don't hesitate to contact us. Thank you

Answer By Sudhakar Kumar

GSTR-1 and GSTR-3B are two key GST return forms that every registered taxpayer in India must file to report their sales and tax liabilities to the government. Let’s break them down clearly --- GSTR-1: Statement of Outward Supplies (Sales Return) Purpose: To report all sales and outward supplies made during a tax period. Who Files: All regular GST-registered taxpayers. Frequency: Monthly (for turnover above ₹5 crore) Quarterly under QRMP Scheme (for turnover up to ₹5 crore) Key Details Included: B2B (Business to Business) sales B2C (Business to Consumer) large invoices Exports and exempted supplies Debit and credit notes Due Dates: Monthly filers: 11th of the next month Quarterly filers (QRMP): 13th of the month following the quarter --- GSTR-3B: Summary Return & Tax Payment Purpose: To declare a summary of sales, purchases, and tax liability and make the actual GST payment. Who Files: Every regular registered taxpayer under GST. Details Reported: Total taxable sales and purchases Input Tax Credit (ITC) claimed Tax payable (CGST, SGST, IGST) Tax paid Due Dates: Monthly filers: 20th of the next month QRMP filers: 22nd or 24th of the month following the quarter (depending on the state) --- Simple Difference: Particular GSTR-1 GSTR-3B Purpose Reports detailed sales Reports summary of sales, ITC & tax payable Type Informational (no payment) Payment return Filing Basis Invoice-wise Summary basis Due Date 11th (monthly) / 13th (quarterly) 20th / 22nd / 24th --- In Short: GSTR-1 → Sales details (invoice-wise) GSTR-3B → Summary + Tax payment Both returns must be filed accurately and timely to avoid penalties and maintain smooth GST compliance. --- Tags/Labels: GSTR-1, GSTR-3B, GST Return Filing, Tax Compliance, GST in India Search Description: Understand the difference between GSTR-1 and GSTR-3B — learn what each return reports, their due dates, filing frequency, and importance under the GST system.