FreeComplianceGSTR-1 vs GSTR-3B: the difference and due dates
Most regular GST taxpayers file two returns: GSTR-1, which reports outward supplies invoice by invoice, and GSTR-3B, a summary return in which you pay tax. They must agree with each other, and your customers' input tax credit depends on your GSTR-1.
Side by side
| GSTR-1 | GSTR-3B | |
|---|---|---|
| What it reports | Details of sales (outward supplies) | Summary of sales, input tax credit and tax payable |
| Tax payment | No | Yes |
| Monthly due date | 11th of next month | 20th of next month |
| Quarterly (QRMP) due date | 13th of month after quarter | 22nd or 24th, depending on state |
| Feeds into | Customer's GSTR-2B | Your electronic ledgers |
How they connect
Your GSTR-1 populates your customers' GSTR-2B, the auto-drafted statement of input tax credit available to them. Your own GSTR-3B input tax credit should come from your GSTR-2B. If a supplier misses their GSTR-1, you lose credit until they file.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- QRMP scheme under GST: quarterly returns, monthly payment
Who can opt for QRMP, how quarterly GSTR-1 and GSTR-3B work with monthly PMT-06 payments, IFF, and due dates.
- Input tax credit under GST: conditions, blocked credits and time limits
How input tax credit works under GST, the conditions in Section 16, blocked credits in Section 17(5), and the deadline to claim it.
- GST late fee and interest: what a late return costs
Late fees for GSTR-1, GSTR-3B and GSTR-9, interest on late tax payment under Section 50, and how to avoid both.