GSTR-1 vs GSTR-3B: Difference & Due Dates
Definition
GSTR-1 is the return of outward supplies — invoice-wise details of sales. GSTR-3B is the summary return in which tax is actually paid and input tax credit claimed. Both are filed by regular GST taxpayers.
| Term | GSTR-1 vs GSTR-3B |
|---|---|
| In Hindi | GSTR-1 और GSTR-3B |
| Area | GST & tax |
| Search phrase | GSTR-1 vs GSTR-3B |
| Try it | GST due date calendar |
GSTR-1 और GSTR-3B — हिंदी में अर्थ
GSTR-1 में बिक्री (outward supplies) का बिल-वार विवरण होता है। GSTR-3B सारांश रिटर्न है जिसमें टैक्स जमा किया जाता है और इनपुट टैक्स क्रेडिट लिया जाता है।
Due dates
Monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Under QRMP (turnover up to ₹5 crore, quarterly): GSTR-1 by the 13th after the quarter, GSTR-3B by the 22nd or 24th depending on the state.
Why they must match
Sales reported in GSTR-1 flow into the buyer's GSTR-2B and become their credit. If tax liability in GSTR-3B is lower than GSTR-1, the portal flags the difference and notices follow. Generating both from the same invoices keeps them consistent.
Example
Invoices of ₹40 lakh + GST in October appear in GSTR-1 by 11 November; the tax on them is paid through GSTR-3B by 20 November.
Related tools and guides
Frequently asked questions
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 reports invoice-wise sales; GSTR-3B is a summary return where tax is paid and credit is claimed.
What is the due date of GSTR-1?
The 11th of the next month for monthly filers; the 13th after the quarter under QRMP.
What is the due date of GSTR-3B?
The 20th of the next month for monthly filers; the 22nd or 24th after the quarter under QRMP, by state.
Can GSTR-3B be filed before GSTR-1?
The portal allows it, but GSTR-1 should be filed first so the liability auto-populates and the two agree.
Related terms
- Bill of supplyA bill of supply is the GST document issued instead of a tax invoice when no tax can be charged — by a composition taxpayer, or by a registered person supplying exempt goods or services. It shows no GST amount.
- Blocked credit under GST (Section 17(5))Blocked credit is GST paid on purchases that cannot be claimed as input tax credit even when used in business, because section 17(5) of the CGST Act specifically disallows it — such as food, most passenger cars and construction of buildings.
- Composition scheme (GST)The composition scheme is an optional, simpler GST scheme for small taxpayers: they pay tax at a low fixed percentage of turnover, file quarterly, but cannot charge GST on their invoices or claim input tax credit.
- GST registration limitA business must register under GST once its aggregate turnover in a financial year crosses ₹40 lakh if it supplies only goods, or ₹20 lakh if it supplies services — with lower limits in some special-category states — or earlier if it falls in a compulsory registration category.
- ITC reversal under GSTITC reversal means paying back input tax credit already claimed, or not claiming it, when the conditions for credit are not met — for example the supplier is not paid within 180 days, or inputs are used for exempt supplies.
- Nil-rated, exempt, zero-rated and non-GST supplyNil-rated supplies carry a 0% GST rate; exempt supplies are wholly exempted from GST; zero-rated supplies are exports and supplies to SEZs, where ITC is still allowed; non-GST supplies are items outside GST altogether, such as petrol and alcohol for human consumption.