General information, not professional advice. GST rules, rates and due dates change by notification. Check the current position on the GST Portal or with your CA before you act on anything here.
The short version
- GSTR-1 is the statement of outward supplies, invoice by invoice for B2B. GSTR-3B is the monthly summary where tax is actually paid.
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th. QRMP filers file quarterly and pay monthly through PMT-06, with 3B due on the 22nd or 24th by state.
- Your GSTR-1 feeds your buyers' GSTR-2B, so filing late costs them credit, not you.
- 3B liability is compared with 1, and a significant gap can lock the next GSTR-1 or bring a notice.
- Both come from the same sales data, so if the books are right, the two returns agree by construction.
What GSTR-1 is
The statement of outward supplies. B2B sales are reported invoice by invoice with the buyer's GSTIN; B2C sales are summarised rate-wise, except large inter-state B2C invoices, which are listed separately. Credit and debit notes, exports, advances and the HSN summary all have their own tables, and so does the range of document numbers you issued.
It pays nothing. Its job is to tell the system what you sold and to whom, which is what fills your buyers' GSTR-2B.
What GSTR-3B is
The monthly self-declared summary: total outward supplies and the tax on them, inward supplies liable to reverse charge, the input tax credit you are claiming, the credit you are reversing, and the net tax payable. This is the return where money actually moves.
Side by side
| Aspect | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Declare outward supplies | Summarise and pay |
| Detail | Invoice level for B2B | Totals only |
| Input credit | Not reported | Claimed and reversed here |
| Payment | None | Tax paid with the return |
| Affects your buyer | Yes, it fills their 2B | No |
| Frequency | Monthly, or quarterly under QRMP | Monthly, or quarterly under QRMP |
Due dates
- Monthly filers. GSTR-1 by the 11th of the following month. GSTR-3B by the 20th.
- QRMP filers. GSTR-1 quarterly by the 13th after the quarter, with optional monthly B2B upload through IFF by the 13th. GSTR-3B quarterly by the 22nd or the 24th depending on your state, with tax deposited monthly through PMT-06 by the 25th.
The full picture, including the annual return, is in the due-date calendar.
What must tie up
The taxable value and tax in table 3.1 of GSTR-3B should reconcile to the outward supplies you reported in GSTR-1 for the same period, allowing for credit and debit notes and for amendments. Three habits keep this true:
- File from the same source. If GSTR-1 comes from the invoice book and 3B is typed from a mental total, they will differ.
- Put credit notes in the month you issue them, on both sides.
- Report advances and reverse-charge liability consistently, not in whichever return you remembered.
What a mismatch causes
A gap between the liability declared in GSTR-1 and the liability paid in GSTR-3B is visible to the department automatically. Beyond a tolerance it can trigger a system-generated intimation asking you to explain or pay, and persistent non-filing or under-declaration can block your ability to file the next GSTR-1. On the credit side, claiming more input tax in 3B than appears in your 2B is the other half of the same scrutiny.
Where the numbers come from
Both returns are reports over the same sales, so the fix is upstream: get the invoice right once. AawazAI posts every confirmed sale, credit note and purchase to a double-entry ledger, then builds the GSTR-1 summary and the portal JSON, and the GSTR-3B summary, from that ledger. Because both come from the same rows, they agree with each other and with your books. The app prepares; your CA files.
One ledger, both returns
AawazAI builds the GSTR-1 summary, the portal JSON and the GSTR-3B summary from the same confirmed entries, so the two agree before your CA opens them.
Frequently asked questions
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a detailed statement of what you sold, invoice by invoice for B2B customers, and it pays nothing. GSTR-3B is a summary return for the same period where you declare totals, claim input tax credit and pay the net tax.
Which is filed first?
GSTR-1, because it is due on the 11th and because it feeds your buyers' GSTR-2B, which is generated on the 14th. GSTR-3B follows on the 20th.
What happens if GSTR-1 and GSTR-3B do not match?
The difference is visible to the department automatically. Beyond a tolerance you can receive a system-generated intimation asking you to explain or pay the difference, and continued mismatches or non-filing can block the next GSTR-1.
Can I revise GSTR-1 after filing?
There is no revision as such. Errors are corrected through the amendment tables in a later period's return, and value changes are handled with credit or debit notes.
Do QRMP filers still pay monthly?
Yes. Under QRMP the returns are quarterly but tax is deposited monthly through PMT-06 for the first two months of the quarter, by the 25th.