GST
GSTR-1 vs GSTR-3B: What Is the Difference?
GSTR-1 reports your sales; GSTR-3B is where you pay tax. They must reconcile, and the gap between them is the single biggest cause of GST notices. Here is how they connect.
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Every regular GST taxpayer files two returns each period — GSTR-1 and GSTR-3B. They sound similar but do very different jobs, and keeping them consistent is the key to staying notice-free.
Quick answer
GSTR-1 is a statement of your outward supplies (sales), filed invoice-by-invoice for B2B. It feeds your customers' input tax credit. GSTR-3B is a summary return where your net tax is calculated and actually paid. GSTR-1 reports; GSTR-3B pays. When the two do not match, the department issues a mismatch notice.
GSTR-1: the sales statement
GSTR-1 lists every B2B invoice (with the customer's GSTIN), summarised B2C sales, exports and credit/debit notes. The data flows into your customers' GSTR-2B, which decides the credit they can claim. If you report a B2B sale wrongly, your customer loses credit.
GSTR-3B: the payment return
GSTR-3B is a self-assessed summary. You declare total outward supplies, claim eligible input tax credit (reconciled with GSTR-2B) and pay the net tax via challan. A GSTR-3B cannot be filed until the tax is paid.
How they connect
The total tax in your GSTR-1 should reconcile with the output tax declared in GSTR-3B. The department's systems compare the two automatically. A persistent gap is the most common reason for a scrutiny notice (ASMT-10).
| Feature | GSTR-1 | GSTR-3B |
|---|---|---|
| Reports | Invoice-level sales | Summary + tax paid |
| Drives | Customers' ITC | Your tax payment |
| Tax paid here | No | Yes |
| Typical due date | 11th / 13th (QRMP) | 20th / 22nd–24th (QRMP) |
Common mistakes
- Filing one but not the other
- GSTR-3B output tax not matching GSTR-1
- Claiming ITC in 3B beyond GSTR-2B
- Forgetting the QRMP IFF for B2B invoices
Treat GSTR-1 and GSTR-3B as two halves of the same monthly job. File them together, reconciled, and the mismatch notices disappear.
Ready to act?
File GSTR-1 and GSTR-3B the right way
We prepare both returns, reconcile them with GSTR-2B and file on time — so mismatch notices never happen.
Frequently asked questions
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is an invoice-level statement of your sales that feeds customers' input tax credit. GSTR-3B is a summary return where your net tax is computed and paid. GSTR-1 reports; GSTR-3B pays.
Do I need to file both?
Yes. Most regular taxpayers file both every period. Skipping one creates mismatches and notices.
Which is filed first?
GSTR-1 is usually due earlier (around the 11th) and GSTR-3B later (around the 20th), though QRMP filers follow quarterly dates.
Why do GSTR-1 and GSTR-3B need to match?
The department compares the two automatically. A gap between sales reported in GSTR-1 and tax paid in GSTR-3B is the most common trigger for a scrutiny notice.
Is tax paid in GSTR-1?
No. GSTR-1 only reports supplies. Tax is computed and paid in GSTR-3B.
What is the IFF in QRMP?
The Invoice Furnishing Facility lets quarterly filers upload B2B invoices in the first two months of a quarter so customers get timely credit.
Related MFA services
If you want this handled rather than done yourself, these are the matching services.
Written by
MyFinancialAdvisory Editorial
Editorial guidance prepared for business owners and reviewed before production publication.
Reviewed by MyFinancialAdvisory Compliance Team
Written against official sources, with the governing rule named wherever a figure or deadline is given. General guidance — not advice on your specific case.
Ready to act?
File GSTR-1 and GSTR-3B the right way
We prepare both returns, reconcile them with GSTR-2B and file on time — so mismatch notices never happen.
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