GSTR-1 vs GSTR-3B: Difference, Due Dates & How They Reconcile

Two returns confuse almost every new GST taxpayer: GSTR-1 and GSTR-3B. They serve different purposes, have different due dates, and — crucially — the government now cross-checks them. Mismatches trigger notices. Here's a clean explanation.

GSTR-1 — your outward sales return

GSTR-1 is a detailed, invoice-level report of all your outward supplies (sales). It feeds your buyers' input tax credit (their GSTR-2B), so accuracy directly affects your customers.

GSTR-3B — your summary & payment return

GSTR-3B is a summary return where you declare total sales, total input tax credit, and pay your net GST liability. This is where money actually moves to the government.

Due dates

• GSTR-1: 11th of next month (monthly) or quarterly under QRMP.
• GSTR-3B: 20th of next month (monthly); 22nd/24th for QRMP filers by state.

See our full GST due-dates calendar.

Why they must reconcile

The tax shown in GSTR-1 must match the tax paid in GSTR-3B. If GSTR-3B shows less than GSTR-1, the system flags under-payment. Reconcile every month before filing 3B.

FAQs

Which do I file first? File GSTR-1 first, then GSTR-3B.

Can I revise them? No direct revision — corrections are made in the next period's return.

Taxwapsi files and reconciles your GSTR-1 and 3B every month so you never get a mismatch notice.