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Two returns sit at the centre of regular GST compliance in India: GSTR-1 and GSTR-3B. They serve different purposes, and the numbers should agree.
GSTR-1: outward supplies
GSTR-1 is the statement of your sales — invoice-level and summary details of outward supplies. It also carries credit and debit notes, exports and amendments. This is what your customers' input tax credit is built from.
GSTR-3B: summary return and payment
GSTR-3B is a summary return of your outward supplies, eligible input tax credit and the tax payable. The tax is paid through this return.
Side by side
| GSTR-1 | GSTR-3B | |
|---|---|---|
| Content | Invoice-level outward supplies | Summary of sales, input credit and tax payable |
| Purpose | Reports sales to the system and customers | Declares tax and pays it |
| Who sees it | Feeds customers' credit | Used to pay tax |
Due dates and frequency
Filing frequency (monthly or quarterly) and due dates depend on your turnover and scheme and are notified by the authorities. Check the current calendar for your registration.
Reconcile before you file
- Compare total taxable value and tax in GSTR-1 and GSTR-3B.
- Match purchase invoices to the credit you claim.
- Check credit and debit notes were reported in the right period.
In Onyx Bills
Onyx Bills provides GSTR-1 and GSTR-3B summaries with HSN/SAC and tax-slab breakdowns to help you prepare your returns. See CGST, SGST and IGST explained and GST billing software for India.
Frequently asked questions
Can I file GSTR-3B without GSTR-1?
The returns have separate requirements. Follow the current filing rules or ask your accountant.
What if the two returns do not match?
Find the difference, correct it in a later period through the permitted amendment route, and keep a note of the reason.
Is a software summary the same as filing?
No. Software helps prepare the figures; the return is filed on the GST portal by you or your professional.
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