GSTR-1 vs GSTR-3B: What Each GST Return Reports and When

GSTR-1 and GSTR-3B do different jobs. GSTR-1 is the statement of your outward supplies, listing invoices, credit and debit notes, exports and an HSN summary. GSTR-3B is the simplified summary return in which you declare your liability for the period, claim input tax credit and pay the tax. You file GSTR-1 first, and the summary figures of GSTR-3B are then built on it.

Who this is for

This guide is for GST-registered regular taxpayers, accountants and small business owners who are unsure which return carries which information, when each is due, and how to fix a mistake. By the end you should know what goes into each return, the due dates for monthly and quarterly filers, the order of filing, and which return can be corrected and how.

It does not cover composition taxpayers, who file different returns, or input service distributors, TDS deductors, e-commerce operators collecting TCS, non-resident taxpayers and OIDAR service providers, which the GST portal lists as exceptions to GSTR-1.

The information below comes from the FAQ pages on the GST portal tutorial site. Due dates are extended by notification from time to time, so always check the dates shown on gst.gov.in for the month you are filing.

Side-by-side comparison

What GSTR-1 reports

GSTR-1 is described on the portal as a monthly or quarterly statement of outward supplies for normal and casual registered taxpayers. The tables the portal FAQ refers to include:

• B2B invoices to registered persons (Tables 4A, 4B, 4C, 6B, 6C).
• Exports (Table 6A).
• Credit and debit notes (Tables 9B, 9C).
• B2C supplies (Tables 5, 7, 8, 9A, 9B, 9C, 10).
• Nil-rated, exempt and non-GST supplies (Table 8).
• Advances received and adjusted (Tables 11A, 11B).
• Supplies through e-commerce operators (Tables 14, 14A).
• An HSN-wise summary (Table 12).
• Document details (Table 13), mandatory if you report data in Tables 4 to 10, 14 or 15.
• Amendments to previously reported data.

Because the invoice-level B2B data you report here is what your buyers see in their own statements, accuracy matters for their input tax credit as well as for your own liability. The reconciliation side of that is covered in /blog/gst-input-tax-credit-gstr-2b-reconciliation.

HSN summary rules in GSTR-1

The portal FAQ states that from May 2025 the HSN summary is reported separately for B2B and B2C, and that from May 2021 it includes rate and quantity details. The minimum number of HSN digits is 6 if your aggregate annual turnover exceeds Rs 5 crore and 4 otherwise. Manual entry of HSN is not allowed; you select from a drop-down list, although that restriction does not apply to HSN data imported from e-invoices. The taxable values and tax amounts in Table 12 must match the related tables within a plus or minus 10 per cent tolerance. For the invoice-level field rules, see /blog/gst-tax-invoice-mandatory-fields-india.

Editing before and after filing

Until you submit GSTR-1 you can modify or delete invoices any number of times. After filing, you use GSTR-1A, an optional amendment return that can be filed only once for a tax period. It becomes available after GSTR-1 is filed or the due date has passed, whichever is later, and it can be filed before GSTR-3B for the period. Its changes flow into GSTR-3B automatically, and the buyer's GSTR-2B reflects the credit from the amendment in the following tax period. Invoices from a previous financial year can be amended until 30 November of the following financial year, according to the portal FAQ.

What GSTR-3B reports

GSTR-3B is described on the portal as a simplified summary return in which taxpayers declare their summary liabilities for a tax period and discharge them. The tables the FAQ names are:

• Table 3.1: outward supplies, including taxable, zero-rated, exempt, nil-rated and non-GST supplies. Table 3.1(a) is auto-populated from GSTR-1 or GSTR-1A.
• Table 3.1(d): inward supplies liable to reverse charge, auto-populated from GSTR-2B.
• Table 3.1.1: supplies through an e-commerce operator under section 9(5).
• Table 3.2: inter-State supplies to unregistered persons, composition taxable persons and UIN holders.
• Table 4: input tax credit, with eligible credit in 4A and ineligible credit in 4D.
• Table 5.1: interest and late fee for previous periods.
• Table 6: payment of tax.

Paying through GSTR-3B

The portal FAQ gives these filing mechanics:

1. Save the form before paying. The page warns that otherwise values may show as zero after submission.
2. Click Preview Draft Form GSTR-3B before you pay.
3. Click Make Payment or Post Credit to Ledger to discharge the liability.
4. File with EVC or DSC.

Liabilities in row (i) of Table 3.1.1 must be paid in cash only. The FAQ also says the Utilize cash or ITC function is not available for discharging return liabilities, so you pay through Table 6 on the return itself. The FAQ does not give the late fee rates, so check the current CBIC notification if you are filing late.

Due dates

For QRMP, the 22nd or 24th depends on the State or Union territory. The QRMP advisory on the portal gives a Gujarat example, where the January to March return is due on 22 April. QRMP is available to taxpayers whose preceding-year turnover is up to Rs 5 crore, or who registered during the year and expect turnover up to that amount. Quarterly filers file both GSTR-1 and GSTR-3B quarterly and pay tax monthly by challan; the monthly payment mechanics are in the portal's QRMP FAQ and are not covered here.

The government can extend any of these dates by notification, and has done so for particular periods and States. The gst.gov.in home page shows the current due dates.

The filing order

The portal enforces a dependency between the two returns. Per the FAQ, you cannot file GSTR-3B if GSTR-1 for that period is unfiled, and you cannot file GSTR-1 for a month if the previous month's GSTR-1 is unfiled. A practical monthly sequence is:

1. Finalise sales invoices, credit notes and debit notes for the period
2. Prepare and file GSTR-1 (11th, or 13th after the quarter for QRMP)
3. If needed, file GSTR-1A to amend GSTR-1
4. Review GSTR-2B for your input tax credit
5. Prepare GSTR-3B, review the auto-populated tables, save, pay and file

Fixing mistakes

Error in GSTR-1 before filing

Edit or delete the invoice until you submit. Nothing is locked until then.

Error in GSTR-1 after filing

Use GSTR-1A for the same tax period if it is available, remembering it can be filed once per period. Alternatively, report the correction in the amendment tables of a later GSTR-1, using the Amendments section of that return.

Error in GSTR-3B after filing

GSTR-3B cannot be revised and the filed or in-progress form cannot be reset, per the portal FAQ. Adjust the difference in a subsequent period's return, using Table 4 for credit adjustments and Table 5.1 for interest and late fee as applicable.

Common problems

• Cannot file GSTR-3B. Check that GSTR-1 for the same period is filed, and that no earlier GSTR-1 is pending.
• Table 3.1(a) differs from your books. It is auto-populated from GSTR-1 or GSTR-1A, so correct the source return rather than editing around it.
• Values show as zero after payment. Save the draft before paying, as the FAQ advises.
• Nil return not accepted. A nil GSTR-3B is allowed only if there are no outward supplies, inward supplies, credit, interest, late fee or other liability, and an outstanding late fee blocks nil filing.
• Defaulter notice. Failing to file GSTR-1 by the due date triggers a system-generated return defaulter notice in format 3A, according to the FAQ.

Checklist

1. Confirm whether you file monthly or under QRMP.
2. File GSTR-1 by the 11th (monthly) or the 13th after the quarter (QRMP).
3. Use GSTR-1A once, if you need to amend before GSTR-3B.
4. Review GSTR-2B before claiming credit in Table 4.
5. Save, pay and file GSTR-3B by the 20th (monthly) or the 22nd or 24th (QRMP).
6. Check the portal for extensions each period.

References

• GST portal FAQs, Form GSTR-1: https://tutorial.gst.gov.in/userguide/returns/GSTR_1.htm
• GST portal FAQs, Form GSTR-3B: https://tutorial.gst.gov.in/userguide/returns/GSTR3B.htm
• GST portal advisory on the QRMP scheme: https://tutorial.gst.gov.in/offlineutilities/returns/QRMP_Advisory.pdf
• GST portal: https://www.gst.gov.in/