GSTR-1 vs GSTR-3B: What’s the Difference?

Introduction

Understanding the different GST returns is crucial for businesses operating under India’s Goods and Services Tax (GST) system to maintain compliance and avoid penalties. Among the various returns that taxpayers are required to file, GSTR-1 and GSTR-3B are two of the most important. Although both play vital roles in the GST filing process, they differ significantly in purpose, reporting details, and filing requirements. This article offers a detailed comparison, outlining the key differences between GSTR-1 and GSTR-3B and emphasizing the importance of reconciling the two. Ensure accurate and timely GST compliance with IndiaFilings—let our experts manage your GSTR-1 and GSTR-3B filings while you focus on growing your business.

What is GSTR-1?

GSTR-1 is a detailed GST return in which businesses report their outward supplies (sales) for a specific tax period. It contains comprehensive information on all goods and services supplied, whether to businesses (B2B) or consumers (B2C). Depending on turnover, taxpayers must file GSTR-1 either monthly or quarterly. This return includes invoice details, debit and credit notes, and any amendments to previously reported supplies. Its primary focus is on outward supplies, offering a clear record of the business’s revenue.

What is GSTR-3B?

GSTR-3B is a monthly summary return used to declare a taxpayer’s GST liability. It provides a consolidated report of sales, purchases, and the input tax credit (ITC) claimed during the month. Unlike GSTR-1, which contains transaction-level data, GSTR-3B gives an overall snapshot of taxable value, ITC, and tax payable.

Key Differences Between GSTR-1 and GSTR-3B

GSTR-1 and GSTR-3B serve different purposes in the GST filing process. GSTR-1 captures detailed outward supply information, while GSTR-3B summarizes monthly tax liabilities. Here are the key distinctions:

Purpose

GSTR-1: Reports outward supplies and ensures the details match those of the recipient.
GSTR-3B: Used for declaring and paying monthly GST liabilities.

Who Must File GSTR-1 and GSTR-3B?

GSTR-1: All registered taxpayers making outward supplies must file this return.
GSTR-3B: All regular taxpayers must file GSTR-3B every month, even if there are no transactions.
- Businesses with turnover up to ₹1.5 crore may file GSTR-1 quarterly.
- Businesses exceeding ₹1.5 crore must file it monthly.

Due Dates for Filing GSTR-1 and GSTR-3B

GSTR-1:
- Monthly filing: Due by the 11th of the following month for businesses with turnover above ₹1.5 crore.
- Quarterly filing: Due by the 30th/31st of the month following the quarter for businesses with turnover below ₹1.5 crore.
GSTR-3B:
- Filed monthly by the 20th of the following month.
- Small taxpayers with turnover up to ₹5 crores may opt for quarterly filing.
- Tax liability auto-populates in GSTR-1 based on GSTR-3B.

Tax Payment for GSTR-1 and GSTR-3B

GSTR-1: No tax payment is required—only reporting sales data.
GSTR-3B: Tax must be paid before filing. Late filing results in penalties.

Penalties for Late or Non-Filing

GSTR-1: ₹200 per day (₹100 CGST + ₹100 SGST) until filed.
GSTR-3B:
- Nil return filed late: ₹20 per day
- Return with transactions filed late: ₹50 per day

Penalties continue until the return is filed.

Details Included in GSTR-1 and GSTR-3B

GSTR-1 Includes:

B2B and B2C invoice details
Exempt supplies
Export details
Summary of outward supplies
Receivables and repayment information

GSTR-3B Includes:

Monthly turnover
Exempt supplies
Export details
Taxable value and tax amounts (CGST, SGST, IGST)
Available ITC
Reverse-charge inward supplies

Reconciliation Between GSTR-1 and GSTR-3B

Reconciliation is a critical step in GST compliance. It ensures that the details reported in GSTR-1 match the summary in GSTR-3B.

What is Reconciliation?

It involves comparing outward supply data in GSTR-1 with tax liability and ITC figures in GSTR-3B to identify mismatches.

Why Is It Important?

Detects missing or duplicate invoices
Ensures accurate tax payment
Prevents GSTIN suspension due to discrepancies
Avoids interest and penalties

How to Reconcile?

Compare invoice-level data in GSTR-1 with the summary in GSTR-3B
Verify that tax paid matches outward supply details
Correct errors and pay shortfall with applicable interest

(Click here to learn more about GSTR-1 and GSTR-3B reconciliation.)

Summary of Key Differences: GSTR-1 vs GSTR-3B

Aspect	GSTR-1	GSTR-3B
Content	Detailed invoice-wise outward supplies, debit/credit notes, amendments	Summary of sales, purchases, ITC, and tax liabilities
Purpose	Reporting outward supplies and matching with recipient records	Declaring and paying monthly GST liability
Filing Frequency	Monthly/Quarterly, based on turnover	Monthly (quarterly option for small taxpayers)
Reconciliation	Reconciled with recipient’s GSTR-2A	Helps verify tax liabilities; compared with GSTR-1 and GSTR-2A
Tax Payment	Not required	Required before filing
Late Fee	₹200/day	₹20/day (nil return), ₹50/day (with transactions)

About the Author

Vinod

Vinod is an experienced legal writer who translates complex legal concepts into clear, practical guidance. He supports entrepreneurs by helping them understand their legal obligations, empowering them to build confident, compliant, and sustainable businesses.

January 8, 2026