---
title: "Difference Between GSTR-1 and GSTR-3B: Contents, Due Dates and How to Fix a Mismatch"
description: "GSTR-1 reports each sale invoice by invoice; GSTR-3B is the summary return where you claim ITC and pay GST. Due dates, late fees and mismatch fixes."
canonical: https://luckpanda.app/blog/difference-between-gstr1-and-gstr-3b
author: "Dhrumil Barot"
author_bio: "Dhrumil is a small-business operations and compliance expert. Dhrumil built LuckPanda so small businesses can run invoicing, inventory, accounts and compliance in one place."
published: 2026-11-13
updated: 2026-11-13
category: "Tax and compliance"
keywords: "difference between gstr1 and gstr 3b"
language: en
---

# Difference Between GSTR-1 and GSTR-3B: Contents, Due Dates and How to Fix a Mismatch

GSTR-1 lists each sale invoice by invoice; GSTR-3B is the summary return where you claim ITC and pay GST. Due dates, late fees, 2025 hard-locking and mismatch fixes.

By [Dhrumil Barot](https://luckpanda.app/about#founder), Founder. Published 13 Nov 2026. Updated 13 Nov 2026. 8 min read.

The difference between GSTR-1 and GSTR-3B is detail versus payment: GSTR-1 is the statement of every outward supply, invoice by invoice, and GSTR-3B is the summary return in which you declare totals, claim input tax credit and pay the tax. Since the July 2025 tax period, the liability in GSTR-3B Table 3 is auto-filled from GSTR-1 and locked, so GSTR-1 now decides what you pay.

GSTR-1 is filed under Section 37 of the CGST Act and lists your sales: B2B invoices with each buyer's GSTIN, large B2C invoices, exports, credit and debit notes, and an HSN summary. Your buyers' input tax credit depends on it, because their GSTR-2B is built from your GSTR-1. GSTR-3B is filed under Section 39 and is where money moves: output tax, input tax credit, reverse charge, interest and late fee, paid from the cash and credit ledgers. Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the next month; QRMP filers file GSTR-1 by the 13th after the quarter and GSTR-3B by the 22nd or 24th. You cannot file GSTR-3B until GSTR-1 for the same period is filed, and GSTR-3B cannot be revised once filed.

## GSTR-1 vs GSTR-3B at a glance

This table is the short answer; each row is explained below.

| Criterion | GSTR-1 | GSTR-3B |
| --- | --- | --- |
| What it is | Statement of outward supplies | Summary return with tax payment |
| Law | Section 37, Rule 59 | Section 39, Rule 61 |
| Level of detail | Invoice-wise for B2B; rate-wise and state-wise for B2C | Totals only |
| Purchases and ITC | Not reported | Table 4: ITC claimed, reversed, ineligible |
| Tax payment | None | Yes, through the electronic ledgers |
| Monthly due date | 11th of next month | 20th of next month |
| QRMP due date | 13th after the quarter (IFF optional for months 1 and 2) | 22nd or 24th after the quarter, with PMT-06 by the 25th in months 1 and 2 |
| Who uses it | Your buyers (feeds their GSTR-2B) | The department (your self-assessed liability) |
| Correcting errors | Next GSTR-1 amendment tables, or GSTR-1A before filing 3B | No revision; adjust in a later GSTR-3B |
| Filing order | First | Only after GSTR-1 of the same period |
| Late fee | ₹50 a day (₹20 for nil), capped by turnover | ₹50 a day (₹20 for nil), capped by turnover |
| Interest | None by itself | 18% a year on tax paid late in cash |

Sources: CGST Act Sections 37 and 39; CBIC Notifications 19/2021 and 20/2021 (late fee, 1 June 2021); GSTN advisories on hard-locking (17 October 2024 and June 2025). Checked 13 November 2026.

## What is the main difference between GSTR-1 and GSTR-3B?

The main difference is that GSTR-1 reports what you sold and GSTR-3B reports and pays what you owe. GSTR-1 carries the detail: invoice number, date, buyer GSTIN, place of supply, taxable value and rate for every B2B invoice. GSTR-3B carries the totals and the payment: total outward tax in Table 3.1, inter-state supplies to unregistered persons in Table 3.2, input tax credit in Table 4, and the tax paid in Table 6.

Two consequences follow:

- **GSTR-1 affects your buyers.** A B2B invoice you leave out of GSTR-1 or IFF does not reach the buyer's GSTR-2B, and under Section 16(2)(aa) they cannot claim credit on it. Late or wrong GSTR-1 data turns into calls from customers.
- **GSTR-3B affects your cash.** Interest under Section 50 runs on tax paid late, and the input tax credit you claim in Table 4 is checked against your GSTR-2B.

## What goes into each return?

GSTR-1 tables you will use most often:

- Table 4: B2B supplies, invoice by invoice, including reverse-charge supplies.
- Table 5: inter-state B2C invoices above ₹1,00,000 (B2C large).
- Table 6: exports and supplies to SEZ units.
- Table 7: other B2C supplies, summarised by rate and place of supply.
- Table 9: amendments to earlier invoices; Table 9B: credit and debit notes.
- Table 11: advances received and adjusted.
- Table 12: HSN summary; Table 13: documents issued.

GSTR-3B tables:

- Table 3.1: outward supplies and inward supplies liable to reverse charge, with tax.
- Table 3.2: inter-state supplies to unregistered persons, composition dealers and UIN holders.
- Table 4: eligible ITC, reversals and ineligible ITC.
- Table 5: exempt, nil-rated and non-GST inward supplies.
- Table 5.1: interest and late fee.
- Table 6: payment of tax.

Reverse charge on your purchases appears in GSTR-3B Table 3.1(d) but never in your GSTR-1, which is one of the normal reasons the two do not match. To check whether a purchase's GST belongs in Table 4 at all, use the [input tax credit checker](https://luckpanda.app/tools/input-tax-credit).

## What are the due dates under monthly filing and QRMP?

Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. The Quarterly Return Monthly Payment (QRMP) scheme is open to taxpayers with aggregate turnover up to ₹5 crore and changes both dates.

| Filing pattern | GSTR-1 | GSTR-3B | Tax payment |
| --- | --- | --- | --- |
| Monthly | 11th of next month | 20th of next month | With GSTR-3B |
| QRMP, months 1 and 2 | IFF from the 1st to the 13th (optional; B2B up to ₹50 lakh a month) | None | PMT-06 by the 25th |
| QRMP, quarter | 13th of the month after the quarter | 22nd or 24th, by state of registration | With GSTR-3B |

Example for October 2026: a monthly filer files GSTR-1 by 11 November and GSTR-3B by 20 November 2026. A QRMP filer for October to December 2026 can upload B2B invoices through IFF by 13 November and 13 December, pays tax through PMT-06 by 25 November and 25 December, then files GSTR-1 by 13 January 2027 and GSTR-3B by 22 or 24 January 2027. The 22nd applies to states such as Maharashtra, Gujarat, Karnataka, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh and Goa; most of the rest, including Delhi, Uttar Pradesh, Punjab and West Bengal, use the 24th. The GST portal moves a date when the government extends it, so check before you rely on the default.

![How a sale moves from your invoice through GSTR-1 into the buyer's GSTR-2B and your locked GSTR-3B](https://cdn.sanity.io/images/pcmcvz9y/production/d03d0c733eec6e0183b83c1c328c7988042f8811-1344x326.png?w=1200&auto=format&fit=max)

*Since July 2025 your GSTR-3B Table 3 liability comes locked from GSTR-1 and GSTR-1A.*

## How do late fees and interest compare?

Both returns carry the same late fee: ₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for a nil return. Notifications 19/2021 and 20/2021 cap the total per return:

| Annual aggregate turnover (previous year) | Late fee cap per return |
| --- | ---: |
| Nil return or nil outward supplies | ₹500 |
| Up to ₹1.5 crore | ₹2,000 |
| ₹1.5 crore to ₹5 crore | ₹5,000 |
| Above ₹5 crore | ₹10,000 |

Interest is a GSTR-3B matter. Section 50(1) charges 18% a year on tax paid after the due date, calculated on the part paid in cash. A late GSTR-1 costs a late fee and annoyed buyers; a late GSTR-3B costs a late fee and interest.

Since 1 August 2025, the portal also stops you filing either return once three years have passed from its due date. GSTR-1 and GSTR-3B for June 2022 were among the first periods barred.

## What changed in 2025: GSTR-3B hard-locking and GSTR-1A

From the July 2025 tax period, the liability that GSTR-3B Table 3 pulls in from GSTR-1, GSTR-1A or IFF can no longer be edited in GSTR-3B. GSTN first announced the change on 17 October 2024 for January 2025, then moved it to the July 2025 returns filed in August 2025.

The fix for a wrong figure is now GSTR-1A, an optional form introduced from the July 2024 tax period (Notification 12/2024-CT). You file it after GSTR-1 and before GSTR-3B of the same period to add a missed invoice or correct one already reported; the corrected liability flows into GSTR-3B. Once GSTR-3B is filed, GSTR-1A for that period closes.

This is the change most of the older comparison pages miss. Before July 2025, many businesses filed GSTR-1 loosely and set the "real" figure in GSTR-3B. That no longer works: the locked figure is whatever GSTR-1 and GSTR-1A say.

## Can GSTR-3B be revised after filing?

No. There is no revised GSTR-3B. Under Section 39(9), an omission or incorrect detail is corrected in the GSTR-3B of the period in which you notice it, with interest if tax was underpaid. Under-reported tax is added in a later month's Table 3.1; excess tax paid is adjusted against a later month's liability. The time limit is 30 November after the end of the financial year, or the date you file the annual return, whichever is earlier.

GSTR-1 also cannot be revised, but it can be amended. Use Table 9A for invoices, Table 9C for credit and debit notes and Table 10 for B2C in a later GSTR-1, within the same 30 November limit under Section 37(3), or GSTR-1A before GSTR-3B of the same month.

## What happens if you file GSTR-3B but not GSTR-1?

You can't. Section 39(10), in force from 1 October 2022 (Notification 18/2022-CT), says a return cannot be filed for a period until that period's GSTR-1 is filed, and the portal has enforced it since the October 2022 returns. Section 37(4) also stops you filing a GSTR-1 while an earlier GSTR-1 is pending.

The reverse case, GSTR-1 filed but GSTR-3B not filed, is the costly one:

- **Direct recovery.** Under Section 75(12), tax declared in GSTR-1 but not paid through GSTR-3B can be recovered under Section 79 without a show-cause notice.
- **Next GSTR-1 blocked.** Rule 59(6) stops the next GSTR-1 while the previous GSTR-3B is outstanding.
- **E-way bills blocked.** Rule 138E blocks e-way bill generation when GSTR-3B is missing for two consecutive tax periods.
- **Registration at risk.** Not filing returns for the continuous period set in the rules (six months for a monthly filer) is a ground for cancellation under Section 29(2)(c).

## Why do GSTR-1 and GSTR-3B figures mismatch, and how do you reconcile them?

A mismatch is the difference between the tax in your GSTR-1 (and GSTR-1A) and the tax in your GSTR-3B for the same period. Rule 88C makes the portal issue DRC-01B Part A when GSTR-1 liability exceeds GSTR-3B by more than ₹25 lakh and more than 20%. You then have seven days to pay the difference with interest through DRC-03 or explain it in Part B. Smaller differences still turn up in scrutiny and audit, so reconcile every month.

The six usual causes and their fixes:

1. **Invoice missing from GSTR-1.** Tax was paid in GSTR-3B but the invoice was never uploaded. Fix: report it in GSTR-1A for the same month, or Table 4 of the next GSTR-1. Your buyer gets the credit only after that.
2. **Credit or debit note in only one return.** A credit note reduced GSTR-3B but was not reported in GSTR-1 Table 9B, or the other way round. Fix: report the note in the missing return; check that the [credit note](https://luckpanda.app/tools/credit-note) refers to the original invoice.
3. **Amendments to an earlier period.** A Table 9A amendment changes this month's GSTR-1 tax but relates to an older invoice. Fix: none needed; keep the amendment list as your explanation.
4. **Advances.** Tax on advances in GSTR-1 Table 11 is in a different month from the invoice that adjusts it. Fix: reconcile on the advance register.
5. **Reverse charge on purchases.** It sits in GSTR-3B Table 3.1(d) and is never in your GSTR-1. Fix: none; exclude it when you compare.
6. **Wrong rate, GSTIN or place of supply.** The total is right, the split is wrong (IGST against CGST and SGST, or the wrong state). Fix: amend in GSTR-1; for wrong head payments, pay under the right head and claim a refund of the wrong one.

Worked example for October 2026: GSTR-1 shows taxable sales of ₹12,40,000 and tax of ₹2,23,200 at 18%. GSTR-3B shows tax of ₹2,14,200. The ₹9,000 difference is a credit note for ₹50,000 plus ₹9,000 GST that was deducted in GSTR-3B but never reported in GSTR-1 Table 9B. Under hard-locking, the fix is to report the note in GSTR-1A before filing GSTR-3B, so both returns show ₹2,14,200.

![Monthly reconciliation where a credit note missing from GSTR-1 explains the ₹9,000 difference](https://cdn.sanity.io/images/pcmcvz9y/production/005c488cec6b5e8ffc70c851911e67a73ebc42f7-1344x410.png?w=1200&auto=format&fit=max)

*The difference closes before GSTR-3B is filed, so no DRC-01B and no locked mismatch.*

A simple monthly routine prevents most of this: before the 11th, match the sales register to GSTR-1 invoice by invoice; before the 20th, compare GSTR-1 and GSTR-1A tax with the auto-filled GSTR-3B Table 3, and compare the ITC you plan to claim with GSTR-2B.

## Choose by task: which return answers which question

- **Use GSTR-1** when the question is "did my buyer get my invoice?", "what did I sell to whom?" or "what HSN codes did I report?" (the [HSN code finder](https://luckpanda.app/tools/hsn-code-finder) gives the code and rate for an item).
- **Use GSTR-3B** when the question is "how much tax did I pay?", "how much ITC did I take?" or "what interest do I owe?".
- **Use both** for the monthly reconciliation and for any DRC-01B or scrutiny reply.

If your invoices, credit notes and purchase bills already sit in one set of books, the two returns can come from the same records, which is what removes most mismatches. LuckPanda's [GST returns in the Compliance module](https://luckpanda.app/modules/compliance/gst) works out the GSTR-1 tables and the GSTR-3B figures from your issued invoices and recorded bills, and downloads the GSTR-1 JSON for the portal; you or your accountant still upload and file.

## Questions

### Is GSTR-3B the same as GSTR-1?

No. GSTR-1 is the invoice-level statement of sales that feeds your buyers' GSTR-2B. GSTR-3B is the summary return in which you declare totals, claim input tax credit and pay the tax.

### Which is filed first, GSTR-1 or GSTR-3B?

GSTR-1 is filed first. Since October 2022 the portal does not allow GSTR-3B for a period until GSTR-1 for that period is filed, and since July 2025 GSTR-3B takes its locked Table 3 liability from GSTR-1 and GSTR-1A.

### Can I edit GSTR-3B after the hard-lock?

You cannot edit the auto-filled liability in Table 3 of GSTR-3B. Correct it by filing GSTR-1A for the same month before GSTR-3B, or by amending it in a later GSTR-1 and adjusting a later GSTR-3B.

### Is input tax credit shown in GSTR-1?

No. Input tax credit is claimed only in GSTR-3B Table 4. GSTR-1 shows your sales; your buyers see them in GSTR-2B as their available credit.

### Do QRMP taxpayers file GSTR-1 every month?

No. QRMP taxpayers file GSTR-1 once a quarter, by the 13th of the month after the quarter. They can use IFF in the first two months of the quarter to upload B2B invoices so buyers get credit sooner, and they pay tax monthly through PMT-06.

### What is DRC-01B?

DRC-01B is the portal intimation under Rule 88C when the tax in GSTR-1 exceeds the tax paid in GSTR-3B by more than ₹25 lakh and 20%. Part B is your reply: pay through DRC-03 or explain the difference within seven days.

### Is there a late fee for a nil GSTR-1 or GSTR-3B?

Yes. A nil return attracts ₹20 a day, capped at ₹500 per return under Notifications 19/2021 and 20/2021.

This guide is information, not tax advice. Primary sources: the CGST Act (Sections 37, 39, 50 and 75), the CGST Rules (Rules 59, 61, 88C and 138E) on the [CBIC tax information portal](https://taxinformation.cbic.gov.in/), and [Notification 19/2021-Central Tax](https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-19-central-tax-english-2021.pdf) on late fees.

## More guides

- [TDS on Partners Remuneration: Section 194T and Section 393(3) Explained](https://luckpanda.app/blog/tds-on-partners-remuneration)
- [DRC-13 in GST: What to Do When You Get a Notice to a Third Person](https://luckpanda.app/blog/drc-13-in-gst)
- [GST rate changes from 22 September 2025: new slabs, transition rules and what changed since](https://luckpanda.app/blog/gst-rate-changes-september-2025)

## Related tools

- [ITC eligibility checker](https://luckpanda.app/tools/input-tax-credit): Check if GST on a purchase is claimable as ITC, with the section, deadline and GSTR-3B row.
- [GST calculator](https://luckpanda.app/tools/gst-calculator): Add or remove GST at any rate, with the CGST, SGST or IGST split.

## About the author

**Written by [Dhrumil Barot](https://luckpanda.app/about#founder)**, Founder. Dhrumil is a small-business operations and compliance expert. Dhrumil built LuckPanda so small businesses can run invoicing, inventory, accounts and compliance in one place. [LinkedIn](https://www.linkedin.com/in/bdhrumil) · [X](https://x.com/fyidhrumil)