GSTR-1 vs GSTR-3B: Difference, Due Dates & Filing Order

GSTR-1 & GSTR-3B – What’s the difference, when are they due and how to file?

GSTR-1 is a detailed breakdown of invoice level sales a business has made within a period. GSTR-3B is the summary return for declaring overall GST liability, claiming ITC and paying tax. GSTR-1 must be filed first. Monthly filers have a 11th due date for GSTR-1 and a 20th due date for GSTR-3B in the next month. QRMP taxpayers differ.

There is no option to not file GSTR-1 or GSTR-3B if you are a GST registered business selling goods or services in India. Not only does GSTR-1 tell the department what you have sold but GSTR-3B ensures you pay what you owe. Buyers will not be able to claim ITC until your GSTR-1 states you have invoiced them. If you do not follow the correct order or deadlines you will see negative impacts to another person’s books.

What is GSTR-1?

GSTR-1 is an outward supply statement. All regular taxpayers must file what they sold, to whom and at what rate of tax, on an invoice level.

This is effectively your sales ledger for the GST department. There is no mention of tax paid or ITC claimed within this form – it simply tells the system what has left your business.

Key Details Required Within GSTR-1

GSTR-1 is a table-based form, but some tables are more prominent within a typical business:

• B2B Invoicing – Sales to other GSTIN holders. Invoiced on an invoice level with buyer GSTIN.
• B2C Large Invoicing – Inter-state sales to unregistered persons with a prescribed value.
• B2C Small (Consolidated) Supplies – Aggregated state level sales to unregistered buyers below the threshold.
• Credit and Debit Notes – Each note will have a reference to the original invoice number and date.
• Exports and SEZ Supplies – With or without Payment of Tax. Shipping Bill details where applicable.
• Nil Rated, Exempt & Non-GST Outward Supplies.
• Summary of Outward Supplies – HSN Level.
• Advances Received – Where applicable to the sector.

As all B2B invoices will have the buyer’s GSTIN, this is where the data will populate the buyer’s GSTR-2B and determine if they can claim credit.

Who Needs to File GSTR-1?

All regular taxpayers registered under GST must file a GSTR-1. Even if there were no sales in the period. This includes regular businesses who are monthly filers, and those who have opted into the QRMP scheme (quarterly filers).

A few taxpayers have an exemption. These include Composition Dealers (GSTR-4), Input Service Distributors (GSTR-6), Non-Resident Taxable Persons (GSTR-5) and those with Tax Deducted/Collected at Source Obligations (GSTR-7 & GSTR-8). Unless your registration falls under one of the special categories mentioned above, you will need to file a GSTR-1.

When is GSTR-1 Due?

Monthly filers will have a 11th due date for GSTR-1. So if you are reporting sales for October 2026 you will have until 11th November 2026.

QRMP taxpayers will have a quarterly GSTR-1 due date. This will be due on the 13th of the month after the quarter has ended. For example, GSTR-1 for the quarter July-Sept 2026 will be due by 13th October 2026. QRMP taxpayers can also choose to upload their B2B invoices using the Invoice Furnishing Facility (IFF). This will allow large B2B buyers to see the invoices in the first two months of the quarter. This will be due on the 13th of the next month. This is optional.

GSTR-1 does not allow you to make revisions. Any corrections will need to be made using GSTR-1A or will be carried forward into the next period. It is best to ensure your sales are reconciled before submitting.

To start with, you will need to be registered for GST. If your GSTIN is not active, you will not be liable to file. You can refer to our GSTR-1 Filing Guide for a step by step guide through each table.

What is GSTR-3B?

GSTR-3B is a self-assessed summary return. This allows you to declare your overall sales, purchases eligible for credit, total tax liability and payment.

Unlike GSTR-1, this is where you will actually pay. This is the form the GST department will see as proof of payment. All regular taxpayers must file a GSTR-3B each period, whether that be monthly or quarterly.

Key Details Required Within GSTR-3B

GSTR-3B is a summary table-based form:

• Table 3.1 – Outward Supplies (Taxable, Zero Rated, Exempt) & Inward Supplies (Reverse Charge). All aggregated.
• Table 3.2 – Inter-State Sales to Unregistered Persons, Composition Dealers & UIN Holders. This table will now auto populate from your GSTR-1/1A. From the November 2025 period onwards this table will be locked so it cannot be manually edited.
• Table 4 – Creditable ITC, Non-Creditable & Credited ITC. Separated into IGST, CGST, SGST & Cess.
• Table 5 – Exempt, Nil Rated & Non-GST Inward Supplies. Value.
• Table 6.1 – Actual Tax Paid. This will first be offset against any available ITC and then paid in cash.

As Table 3.2 is now locked based on your GSTR-1, you will need to correct any discrepancies using GSTR-1A before filing your GSTR-3B.

Who Needs to File GSTR-3B?

All regular taxpayers must file a GSTR-3B. Even if there were zero transactions in the period you must file a Nil return. This includes monthly filers and QRMP. QRMP will change how often you file your GSTR-1, but you will still have to file your GSTR-3B for the quarter.

Those in the Composition Scheme will file GSTR-4 and will not file a GSTR-3B.

When is GSTR-3B Due?

Monthly filers will have a 20th due date. For example, the September 2026 period will be due on the 20th October 2026.

QRMP taxpayers will have a quarterly GSTR-3B. This will be due on the 22nd for Category X States and 24th for Category Y States in the month after the quarter has ended.

Category X (22nd)

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands & Lakshadweep.

Category Y (24th)

Delhi, Rajasthan, Uttar Pradesh, Uttarakhand, Haryana, Punjab, Himachal Pradesh, Jammu & Kashmir, Ladakh, West Bengal, Odisha, Bihar, Jharkhand, Assam and remaining North Eastern States & UTs.

QRMP taxpayers must pay their tax monthly using Form PMT-06. This will be due on the 25th of the first two months of the quarter. This ensures the Government receive consistent cashflow and small taxpayers only have quarterly paperwork.

You can refer to the official GSTR-3B User Guide on the GST Portal for detailed information on the procedure. Our GSTR-3B Filing Guide will give you an easy to understand explanation of each table.

Key Differences Between GSTR-1 & GSTR-3B

These two returns have very different purposes and confusion between them will cause most errors with GST compliance.

A common mistake people make is to think that filing your GSTR-1 on time means you have paid your tax. This is not true. GSTR-1 is a disclosure form. You could have a perfect GSTR-1 but still owe the Government money as you have not filed your GSTR-3B and paid.

Refer to our GST Return Types guide for a complete list of returns.

Correct Order to File GSTR-1 & GSTR-3B

GSTR-1 must be filed before GSTR-3B for the same tax period. The GST Portal will now stop you from filing out of order.

If you have not filed a GSTR-3B for the last tax period, you will not be able to file your GSTR-1 or use the IFF for the current period (Rule 59(6) CGST Rules). As GSTR-3B Table 3.2 is auto populated from your GSTR-1 & GSTR-1A, if you have not filed your GSTR-1 or filed incorrectly, your GSTR-3B will not have the correct information.

The correct order to file is as follows:

1. Reconcile your sales invoices.
2. File your GSTR-1 (or Nil) by the due date.
3. Allow the details to populate your buyers GSTR-2B and your draft GSTR-3B.
4. Reconcile your purchases.
5. File GSTR-3B and pay any outstanding tax in cash.

By not filing in the correct order, you risk being charged a late fee. This will halt your buyer’s ITC and you may receive a discrepancy notice many months later. As GSTR-1 is disclosure and GSTR-3B is payment, the automated reconciliation system will show there is a discrepancy.

GSTR-1 & GSTR-3B Due Dates for Monthly & QRMP Taxpayers

This will depend on whether you are a monthly filer or opted into the QRMP scheme.

Monthly Filers

Any regular taxpayer can file monthly. However, if your aggregate turnover in the previous financial year exceeds ₹5 Crore you will be required to. Below is a breakdown of the due dates for each month in the 2026-27 financial year:

QRMP Scheme

Those with an aggregate turnover of up to ₹5 Crore in the previous financial year can opt into the Quarterly Return Monthly Payment (QRMP) scheme. This will not reduce your returns to zero but will reduce your GSTR-1 & GSTR-3B to one return per quarter. Your tax will still be paid monthly using PMT-06.

Should I Choose QRMP or Monthly?

There is no one answer, however most small businesses will consider the following questions:

• Do you have B2B buyers who will need to see invoices monthly to claim their ITC? If so opting for monthly filings (or QRMP with IFF) would be better suited for them.
• Are you short on time for accounting? By opting for QRMP you will reduce the number of full returns you will need to file from 24 to 8 per year. This will reduce your workload.
• Do you have consistent cashflow to pay your tax monthly using PMT-06? While you will still need to be disciplined with your payments, the paperwork will be quarterly.

Those with mainly B2C sales or B2B buyers who are happy to wait until quarterly to see invoices will find QRMP much easier. Those with large B2B customers who are keen to claim ITC may prefer to remain on monthly filings to avoid any issues with your relationship.

Due dates will change if the government issue a notification to extend the deadline. This has happened multiple times in recent years around festivals and portal issues. Always double check your due date on your GST Portal Dashboard.

What Happens if I Miss the Deadline?

If you miss your due date you will be charged a late fee (Section 47 CGST Act), interest (Section 50 CGST Act) and your GSTR-1 will be blocked until you clear your compliance gap.

Late Fee Rates (CBIC Notification 20/2021-Central Tax)

This applies to both GSTR-1 & GSTR-3B. Interest will be charged at 18% per annum on the net tax paid in cash. This will be charged per day with no maximum. If your return is delayed for a long period of time, you could end up paying a lot more in interest than late fee.

Example

Example: If you have a net tax liability of ₹30 Lakh and an annual turnover of ₹3 Crore and you file your GSTR-3B 15 days late. The late fee will be ₹50 x 15 = ₹750 (well under the maximum of ₹5,000 for your turnover band). However, the interest will be 18% per annum on ₹30 Lakh for 15 days. This would be approximately ₹22,200. This is 30 times more than your late fee! The late fee is the least of your worries, the real issue is that you have not paid your tax on time.

Two key points to consider:

• Late Fees require cash payment. They cannot be offset against any available ITC and your next GSTR-3B will not be accepted until the late fee has been paid.
• If you miss the deadline for your GSTR-1 this will delay your buyer’s credit. They will not see your invoices in their GSTR-2B until you have filed.

There is also a strict cut off. From the Finance Act, 2023, GSTR-1, GSTR-3B, GSTR-4 & GSTR-9 cannot be filed past 3 years from their original due date. You will not be able to file your return and will be charged a higher fee.

Common Errors to avoid

Most GST notices will be due to a few common errors:

• GSTR-3B without reconciling GSTR-2B. This is the most common reason for receiving discrepancy notices. ITC is being claimed based on your purchase register rather than what is stated in your GSTR-2B.
• GSTR-1 is optional. This is not true. Even if you have nothing to report you must still file a Nil GSTR-1. Not filing will block your next GSTR-1 and you will be charged a late fee.
• Ignoring discrepancies between GSTR-1 & GSTR-3B. If your GSTR-1 states a higher tax liability than what you have paid in your GSTR-3B, this will be flagged automatically. You will need to explain why.
• Missing the invoice value rule for B2C large supplies. This is a common error. Large inter-state B2C sales are not being reported in the consolidated small supplies table.
• Credit & Debit Notes not accounted for. This will create a discrepancy that will only be picked up at year end.
• Assuming the due dates have been extended. Extensions are specific to each notification. They will only be applicable to a certain state, category of taxpayer or period.
• Paying tax using ITC. Late fees and certain liabilities (e.g. Tax under Reverse Charge) must be paid in cash. They will not be offset.

FAQs

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

GSTR-1 is an invoice level disclosure for what you have sold. GSTR-3B is a summary return to declare your overall liability, claim ITC and pay.

2. Can I file GSTR-3B before GSTR-1?

No. GSTR-1 must be filed first as GSTR-3B details are auto populated. The system will discourage you from filing out of order.

3. Do I have to file GSTR-1 if I have no sales?

Yes. All regular taxpayers must file a Nil GSTR-1 each period.

4. What is the GSTR-1 due date for monthly filers?

The 11th of the next month.

5. What is the GSTR-3B due date for monthly filers?

The 20th of the next month.

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

GSTR-1 is due on the 13th of the next month. GSTR-3B is due on the 22nd for Category X states and 24th for Category Y states.

7. Who can opt into QRMP?

Any regular taxpayer with an aggregate turnover of up to ₹5 Crore in the previous financial year can opt into the scheme. It will be on a GSTIN basis.

8. Will I only pay my tax once a quarter?

No. QRMP taxpayers will still pay their tax monthly using Form PMT-06. This will be due on the 25th of the first two months of the quarter. Only the return itself will be quarterly.

9. Can I revise GSTR-1/GSTR-3B?

No. Corrections to GSTR-1 will be made using GSTR-1A. Corrections impacting GSTR-3B will typically be adjusted in the next period.