GSTR-1 vs GSTR-3B: Differences, Due Dates and Late Fees Explained
GSTR-1 reports your sales, GSTR-3B reports and pays your tax. Here is how they differ, when each is due and what a delay costs.
Every regular GST taxpayer files two returns again and again: GSTR-1 and GSTR-3B. They are often confused, but they do different jobs. Mixing them up leads to wrong tax payments, blocked input tax credit for your customers and avoidable notices.
The short answer
- GSTR-1 is a statement of your outward supplies (sales). It does not carry your tax payment.
- GSTR-3B is a summary return in which you report your tax liability, claim input tax credit (ITC) and pay the tax.
GSTR-1 vs GSTR-3B at a glance
| Point | GSTR-1 | GSTR-3B |
|---|---|---|
| What it reports | Invoice-wise details of sales, credit/debit notes, exports | Summary of sales, ITC claimed and tax payable |
| Is tax paid with it? | No | Yes |
| Why it matters | Flows into your buyers’ GSTR-2A/2B, so they can claim ITC | Settles your liability; ITC is set off here |
| Usual due date (monthly filers) | 11th of the next month | 20th of the next month |
Due dates under the QRMP scheme
Small taxpayers who opted for the Quarterly Return Filing and Monthly Payment (QRMP) scheme file GSTR-1 quarterly (usually by the 13th of the month after the quarter) and GSTR-3B quarterly (by the 22nd or 24th, depending on the state). They pay tax monthly using the PMT-06 challan. Track every date with our GST Due Date Calendar.
Why filing GSTR-1 on time matters to your customers
Your GSTR-1 data appears in your customer’s GSTR-2B. If you file late, your customer may not see the invoice in the month they expect and may lose or delay ITC, which strains business relationships. Timely GSTR-1 filing is as much about your customers as about you.
Late fees and interest
A late fee applies per day of delay, split equally between CGST and SGST (or charged as IGST where applicable), subject to a maximum cap per return. Nil returns attract a lower daily fee and a lower cap. Interest is charged on unpaid or late-paid tax. Exact rates and caps have been revised through notifications over time, so confirm the current figures on the GST portal.
Common mistakes to avoid
- Reporting different sales figures in GSTR-1 and GSTR-3B without a reason.
- Claiming ITC in GSTR-3B that is not available in GSTR-2B.
- Filing GSTR-3B first and forgetting GSTR-1 for the same period.
- Ignoring amendments to earlier invoices.
Frequently asked questions
Can I file GSTR-3B before GSTR-1?
The portal generally allows it, but the better practice is to file GSTR-1 first so your sales data is consistent and your customers can claim ITC on time.
Is GSTR-3B the final return?
No. Regular taxpayers also file an annual return (GSTR-9, where applicable) after the financial year ends.
Do I have to file if I had no sales?
Yes. A registered taxpayer files nil returns for periods with no activity, otherwise late fees can build up.
This article is for general information only and is not professional advice. Rules, rates and due dates change, so check the latest notifications on the official GST portal before acting.
