GSTR-1 & GSTR-3B — The Two Core GST Returns
Every regular GST-registered taxpayer must file two primary monthly/quarterly returns: GSTR-1 (outward supplies statement) and GSTR-3B (summary return with tax payment). Together, they form the backbone of GST compliance in India.
GSTR-1 — Outward Supplies Statement
GSTR-1 is a details-level statement of all outward supplies (sales) made during the period. It includes invoice-wise details of B2B sales, B2C summary, debit/credit notes, and exports.
Monthly Due by 11th of the following month (for turnover > ₹5 crore)
Quarterly Due by 13th of the month after the quarter (QRMP scheme, turnover ≤ ₹5 crore)
Key Invoices filed in GSTR-1 auto-populate buyer's GSTR-2B — directly affecting their ITC claim
GSTR-3B — Summary Return & Tax Payment
GSTR-3B is a self-declared summary return where you report your total outward supplies, ITC claimed, and net tax payable for the period. Tax must be paid before filing GSTR-3B.
Monthly Due by 20th of the following month (turnover > ₹5 crore)
Quarterly Due by 22nd or 24th (QRMP scheme — varies by state category)
Note Late filing fee: ₹50/day (₹20/day for nil return), maximum ₹10,000 per return
| Feature | GSTR-1 | GSTR-3B |
|---|
| Nature | Detail return (invoice-wise) | Summary return |
| Tax Payment | No tax payment | Tax must be paid |
| ITC | Not claimed here | ITC claimed here |
| Amendment | Can be amended in next period | No direct amendment |
| Impact | Affects buyer's GSTR-2B | Final tax liability |