GSTR-1 vs GSTR-3B: Understanding Your GST Returns

The Two Core Monthly Returns

Most regular GST taxpayers deal with two returns: GSTR-1 and GSTR-3B. They serve different purposes and both must be filed.

GSTR-1: Your Outward Supplies

GSTR-1 reports the details of your sales (outward supplies) — invoice by invoice for B2B. The data you file here flows into your customers' GSTR-2B and lets them claim Input Tax Credit. No tax is paid in GSTR-1; it is a statement of sales.

• Monthly filers: due by the 11th of the following month.
• Quarterly (QRMP) filers: due by the 13th of the month after the quarter.

GSTR-3B: Your Summary and Tax Payment

GSTR-3B is a summary return where you declare total outward supplies, claim eligible ITC, and pay your net tax. This is where money actually moves.

• Monthly filers: generally due by the 20th of the following month.
• QRMP filers: quarterly, with due dates of the 22nd or 24th depending on your state.

The QRMP Scheme

Businesses with turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme: file GSTR-1 and GSTR-3B quarterly, but pay tax monthly using form PMT-06.

Note: Due dates and thresholds change periodically. Always confirm on the GST portal for your specific period and state.