GSTR-1 vs GSTR-3B: What's the Difference and How to Prepare Them

Every regular GST taxpayer files two core returns: GSTR-1 (details of outward supplies) and GSTR-3B (summary return with tax payment). They must match — mismatches trigger notices.

GSTR-1 — invoice-level details of sales

Due on the 11th of the next month (monthly filers) or the 13th after the quarter (QRMP). Key tables:

• B2B (Table 4) — invoice-wise sales to registered buyers. Your buyers see these in their GSTR-2B.
• B2C Large (Table 5) — inter-state invoices to unregistered buyers above ₹1 lakh.
• B2C Small (Table 7) — all other B2C sales, summarised by place of supply and rate.
• Credit/Debit notes (Table 9B)
• Nil-rated/exempt (Table 8)
• HSN summary (Table 12) — split into B2B and B2C.
• Documents issued (Table 13) — invoice number ranges and cancelled count.

GSTR-3B — summary and payment

Due on the 20th (or 22nd/24th for QRMP). You declare:

• 3.1(a) taxable outward supplies and tax
• 3.1(c) nil-rated and exempt supplies
• 3.1(d) inward supplies liable to reverse charge
• 3.2 inter-state supplies to unregistered persons by state
• 4 eligible input tax credit (from GSTR-2B)

Then you pay the net tax after using ITC.

Reconciling the two

Total taxable value and tax in GSTR-1 should equal 3.1(a) of GSTR-3B for the same period (after credit notes). Differences usually come from late invoices, cancelled invoices or credit notes recorded in different months.

How DhandhaBook helps

DhandhaBook generates both summaries from your invoices: export GSTR-1 as JSON or Excel, view GSTR-3B liability and ITC, and share them with your CA. Always review before filing.