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

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerGSTR-1 is the detailed return of your outward supplies (every sales invoice); GSTR-3B is the summary where you declare net tax and actually pay it. GSTR-1 feeds your buyers’ input credit; GSTR-3B settles your liability. The two must reconcile.

What each does

GSTR-1 = invoice-level sales detail. GSTR-3B = summary of sales, ITC and tax payable, with the actual payment.

They must match

A mismatch between GSTR-1 and GSTR-3B is a common trigger for department notices, so reconcile them before filing.

GST

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This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.