What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is a detailed statement of your sales (outward supplies), reported invoice by invoice, with no tax payment. GSTR-3B is a summary return where you report total sales and input tax credit and actually pay your GST.

Do I pay GST in GSTR-1 or GSTR-3B?

You pay your GST when filing GSTR-3B. GSTR-1 only reports your sales in detail; no tax is paid with it.

What are the due dates for GSTR-1 and GSTR-3B?

For monthly filers, GSTR-1 is due by the 11th and GSTR-3B by the 20th of the next month. Small taxpayers under the QRMP scheme file quarterly with monthly tax payments.

Why must GSTR-1 and GSTR-3B match?

Your sales in GSTR-1 should tally with the summary in GSTR-3B. Mismatches can trigger scrutiny or notices from the tax department, so it's important they agree.

What is the QRMP scheme?

QRMP (Quarterly Return, Monthly Payment) lets taxpayers with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly.

GSTR-1 vs GSTR-3B: What's the Difference? (Simple Guide)

GSTR-1 and GSTR-3B are the two GST returns most businesses file — and they’re easy to mix up. In short: one reports your sales in detail, the other is a summary where you pay the tax. This guide explains both simply.

What is GSTR-1?

GSTR-1 is a statement of your outward supplies — that is, your sales. You report every sales invoice in detail: the buyer, the value, the GST, and the HSN code.

It’s invoice-level and detailed.
No tax is paid when filing GSTR-1 — it’s a report.
It feeds your buyers’ GSTR-2B, which is how they claim input tax credit on what they bought from you.

What is GSTR-3B?

GSTR-3B is a summary return. Instead of listing each invoice, you report totals: total sales, total input tax credit, and the net GST payable.

It’s a summary, not invoice-level.
This is where you actually pay your GST.
Filed monthly (or quarterly under QRMP).

GSTR-1 vs GSTR-3B: side by side

Aspect	GSTR-1	GSTR-3B
What it is	Detailed sales statement	Summary return
Level of detail	Every invoice	Totals only
Includes ITC?	No	Yes
Do you pay tax?	No	Yes — tax is paid here
Feeds	Buyers’ GSTR-2B	Your tax payment

Due dates

Return	Monthly filers	QRMP (quarterly)
GSTR-1	11th of next month	13th of month after the quarter
GSTR-3B	20th of next month	22nd or 24th (state-wise)

How they connect

Think of it as report, then pay:

GSTR-1 reports your sales in detail → this flows into your buyers’ GSTR-2B.
GSTR-3B summarises your sales and ITC → you pay the net GST.

Because both cover the same period, your sales figures in GSTR-1 and GSTR-3B should match.

Why matching matters

If your GSTR-1 (detailed sales) and GSTR-3B (summary) don’t agree, the tax department may flag it for scrutiny or send a notice. Keeping them consistent — and reconciling with your GSTR-2B — is a core part of clean GST compliance.

The QRMP scheme

Small taxpayers with turnover up to ₹5 crore can opt for QRMP (Quarterly Return, Monthly Payment) — file GSTR-1 and GSTR-3B quarterly, but pay tax monthly via a simple challan. It reduces the filing load for small businesses.

Make filing easier

The cleanest way to keep GSTR-1 and GSTR-3B matched is accurate invoicing from day one. In KhataBuddy, every tax invoice is recorded with the right GST and HSN, so your sales data is return-ready and consistent. Try KhataBuddy free.