GST explained
GSTR-1 vs GSTR-3B: What Each Return Holds, Due Dates and How They Connect
Every regular GST taxpayer files two returns for the same month. GSTR-1 tells the government — and your buyers — what you sold, invoice by invoice. GSTR-3B is a summary where you declare tax payable, claim input credit and pay the balance. They look like duplicate work, but they serve different purposes, and the numbers in them must agree.
Key takeaways
- GSTR-1: outward supplies in detail (B2B invoice by invoice, B2C in summary, credit/debit notes, HSN summary).
- GSTR-3B: a summary of outward tax, input tax credit and the tax paid in cash.
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th of the next month.
- Your buyers’ input credit in GSTR-2B comes from your GSTR-1, so a late or wrong GSTR-1 hurts your customers too.
The difference at a glance
| GSTR-1 | GSTR-3B | |
|---|---|---|
| What it is | Statement of outward supplies | Summary return with tax payment |
| Level of detail | Invoice-wise for B2B; summary for B2C | Totals only |
| Input tax credit | Not claimed here | Claimed here |
| Tax payment | No payment | Tax paid through this return |
| Feeds into | Your buyers’ GSTR-2A / 2B and your own 3B | Your electronic ledgers |
| Monthly due date | 11th of next month | 20th of next month |
What goes into GSTR-1
- B2B invoices with the buyer’s GSTIN, invoice number, date, value, place of supply and tax.
- B2C large inter-state invoices above the notified limit, invoice-wise.
- Other B2C sales as a state-wise and rate-wise summary.
- Credit and debit notes, exports and nil-rated or exempt supplies.
- The HSN-wise summary and the document summary (invoice series used, cancelled numbers).
GSTR-1 can be uploaded as JSON. TripleBill exports GSTR-1 in the portal’s JSON format and runs pre-filing checks first — missing GSTINs, wrong state codes, HSN gaps — so the upload does not fail halfway.
What goes into GSTR-3B
The outward figures in GSTR-3B are auto-populated from your GSTR-1, and the input credit from GSTR-2B. Correct an outward figure through GSTR-1 or GSTR-1A rather than overriding it in 3B.
- Table 3: outward taxable supplies and tax, inward supplies on reverse charge.
- Table 4: eligible input tax credit, credit reversed and ineligible credit.
- Table 5 and 6: exempt inward supplies and the payment of tax — first from the credit ledger, the rest in cash.
Due dates: monthly filers and QRMP
The QRMP scheme is for taxpayers with turnover up to ₹5 crore. It reduces the number of returns, not the frequency of tax payment.
| Return | Monthly filers | QRMP (quarterly) filers |
|---|---|---|
| GSTR-1 | 11th of the next month | 13th of the month after the quarter; B2B invoices can be uploaded through IFF by the 13th of each of the first two months |
| GSTR-3B | 20th of the next month | 22nd or 24th of the month after the quarter, depending on the state |
| Tax payment (QRMP) | — | Monthly through PMT-06 by the 25th for the first two months of the quarter |
Late fees and interest
- Late fee: ₹50 per day of delay (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, subject to a cap.
- Interest at 18% a year on tax paid late, calculated on the cash portion.
- Repeated non-filing of GSTR-3B blocks e-way bill generation and can lead to cancellation of registration.
Why GSTR-1 and GSTR-3B must match
The department compares the tax declared in GSTR-1 with the tax paid in GSTR-3B. If GSTR-1 shows more liability than 3B, it looks like tax was declared but not paid, and you can receive a notice. On the input side, credit in 3B is compared with GSTR-2B.
The simplest protection is producing both from the same books. When invoices, credit notes and purchases live in one system, GSTR-1 and the 3B summary come from the same entries and cannot drift apart.
Frequently asked questions
Can I file GSTR-3B before GSTR-1?
The portal allows it, but GSTR-3B’s outward figures are auto-populated from GSTR-1, so filing GSTR-1 first avoids mismatches.
What is IFF?
The Invoice Furnishing Facility lets QRMP taxpayers upload B2B invoices in the first two months of a quarter, so their buyers can claim credit without waiting for the quarter to end.
What is GSTR-1A?
A facility to amend or add outward supplies for a tax period after filing GSTR-1 but before filing GSTR-3B for that period.
Do I file GSTR-1 if I had no sales?
Yes. A nil GSTR-1 and a nil GSTR-3B are still due; nil returns attract a lower late fee if filed late.
About the author
Written by the TripleBill team, the people who build the billing and accounting software this site is about. We check competitor prices on their own websites on the date shown above, and we say so when our product is the weaker choice. This article is general information, not tax advice.
Read next
GST explained
GST Invoice Format: Every Mandatory Field Under Rule 46, With a Checklist
The fields a tax invoice must carry, how the invoice number has to be built, how many HSN digits you need, and when the invoice has to be issued.
22 Oct 2026 · 4 min read
GST explained
E-Way Bill Rules: When You Need One, the ₹50,000 Limit and How Long It Is Valid
The ₹50,000 rule, what counts towards it, who generates the e-way bill, how long it lasts and what happens when it runs out on the road.
22 Oct 2026 · 4 min read
GST explained
Input Tax Credit Under GST: The Conditions, Blocked Credits and Time Limit
Five conditions decide whether GST you paid on purchases comes back to you. Here they are, with the credits you can never claim and the deadline you can miss.
21 Oct 2026 · 3 min read
Related pages
GSTR-1 and 3B from the same books.
TripleBill builds both from your invoices and purchases, checks them before filing and exports GSTR-1 JSON for the portal.