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Difference Between GSTR 1 and GSTR 3B (Detailed Explanation)

GST, or goods and service tax, is the successor of VAT used across the country on the supply of goods and services. It is an indirect tax implemented to replace the previously existing indirect taxes. If you have ever tried to file GST return you may heard these terms. Here we will understand the difference between GSTR 1 and GSTR 3B.

Every dealer who is registered with GST is required to file monthly and quarterly GST returns. These returns are necessary to collect information from the dealers registered under GST and then pass on the Input Tax Credit. 

There are different types of GST which are filed by the GST registered dealers every year, and here comes GSTR-1and GSTR-3b into the picture, where the former is usually filed for outgoing supplies. The latter is filed for both the ingoing and outgoing supplies.

However, if there is no reconciliation between both types of GST while filing it, it can result in a show-cause notice from the GST authorities. Thus, to learn more about GSTR-1 and GSTR-3B, this article will provide you with in-depth information about both types of GST.

What is GST return?

Before delving more into the difference between GSTR-1 and GSTR-3b, let us look at what GST return is. Usually, a GST return refers to a document comprising all the necessary details of all the income, sales, expenses, purchases, etc., which a GST-registered taxpayer must file with the GST authorities.

What is the Difference Between GSTR 1 and GSTR 3B?

Below is a clear difference between GSTR-1 and GSTR-3b returns based on various aspects:


GSTR-1: The GSTR-1 is filed on a monthly and quarterly basis, which comprises all the information on the turnover, I,e the outgoing supplies. The business organization’s turnover determines whether the return is to be filed monthly or quarterly.

GSTR-3b: The GSTR-3b is a self-assessment return filed by the dealer that states the details for the outward and inward supplies, which means the expenses and purchases. This type of GST is to be filed every month, irrespective of the business turnover of the filer.

Filing Date

GSTR-1: If the company’s annual revenue exceeds Rs 1.50 crores in the previous year or the current year, then GSTR-1 is to be filed monthly. Whereas, if the business turnover is less than Rs 1.50 crores, then the GSTR-1 is to be filed quarterly.

In the previous case of turnover of less than Rs 1.50 crores, the due date to file the GSTR-1 for the current month will be the 11th day of the following month. In the later stage, the due date for filing GSTR-1 will be on the 30th or 31st of the month following the last quarter.

GSTR-3b: The filing date for GSTR-3b is specified as the 20th of every month, and it is to be filed every month irrespective of the company’s turnover.

Tax Payment

GSTR-1: While filing the GSTR-1, there is no requirement to pay any amount of tax.

GSTR-3b: GSTR-3b is to be filled after the tax liability is paid, and the company needs to pay the penalty if there is any delay in return filing.

Details to be included

GSTR-1: While filing the GSTR-1, the invoice should be attached, and it should include the details of turnover, including business to business and consumer to business, export of goods and services, exempt supplies etc., during the period. An overview of the supplies made during the period and the details of account repayment and receivable. 

GSTR-3b: The GSTR-3b return while filing should comprise the details such as information on turnover, export of goods and services, exempt supplies, specifying the tax values, and other types of GST like CGST, IGST and SGST for the specific month for which the return is to be filed. Moreover, the total amount of Input Tax Credit available during the month and the details of the inward supplies should also be given for the reverse charge.

Penalty for delay in filing

GSTR-1: If the company files the GSTR-1 after the due date, a penalty of Rs 200/day will be levied.

GSTR-3b: In case of delay in filing the GSTR-3b, then a penalty of Rs 20/day in case of nil return and a penalty of Rs 50/day in case the transaction details are added.


Thus, this article furnishes all the required information about GST filing and the difference between GSTR-1 and GSTR-3b. Above, we have mentioned the difference between both types of GST on various aspects like meaning, a penalty in case of failure to file, tax payment, details to be included etc.

Thus, we hope that by following this article, you can easily learn about GSTR-1 and GSTR-3b and file the GST easily by ensuring that while filing the returns, there are no errors or gaps and thereby avoid getting show cause notice from the GST authorities.

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