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What GSTR-1 contains
The GST Portal defines Form GSTR-1 as a monthly or quarterly Statement of Outward Supplies, to be furnished by normal and casual registered taxpayers making outward supplies of goods, services or both, subject to listed exclusions (GST Portal, GSTR-1 guidance). It is a detailed record of sales, and it is organised by category:
- Invoice-level B2B details: supplies to registered persons.
- Specified inter-state supplies to unregistered persons: reported invoice by invoice.
- Credit and debit notes issued in the period.
- Exports and deemed exports.
- State-level summaries of supplies to unregistered consumers.
- Advances received and their adjustment, plus amendments to earlier records.
- Nil-rated, exempt and non-GST supplies.
- HSN/SAC summaries and specified e-commerce supplies.
What GSTR-3B contains
GSTR-3B is the summary return. It is where the period’s tax figures are consolidated, including the outward tax liability and the input tax credit (ITC) you are claiming, and where the net liability is paid. The GST Portal’s GSTR-2B FAQ documents that values flow into GSTR-3B from GSTR-1, IFF and GSTR-1A on the outward side, and from GSTR-2B on the input side (GST Portal, GSTR-2B FAQ).
Those populated values are not locked. The same FAQ states that auto-populated fields in GSTR-3B can be edited, and edited fields are highlighted. That editability is useful for correcting a mismatch, but it also means the figure on screen is only as accurate as the review behind it.
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How the two returns connect
The two forms are linked through the portal, not merged. Three links matter in practice:
- E-invoices: invoice records generated on the Invoice Registration Portal can flow into specified GSTR-1 tables, so some outward data arrives without manual entry.
- GSTR-1A changes: corrections made through GSTR-1A for a tax period are auto-populated into that same period’s GSTR-3B.
- GSTR-2B: the input-side data that populates GSTR-3B’s credit section comes from GSTR-2B.
Auto-population is a starting point. It does not replace checking your invoices, your books and the portal statements before you file.
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GSTR-1 and GSTR-3B side by side
| Aspect | GSTR-1 | GSTR-3B |
|---|---|---|
| Main job | Reports outward-supply details | Summarises tax figures, the liability and the payment for the period |
| Level of detail | Invoice-level and categorised supply details, plus summaries | Consolidated return figures, including outward tax and ITC |
| Payment role | Does not pay tax | Used to file and pay the liability |
| Source of figures | Your invoices and notes, with e-invoice data where specified | Auto-populated from GSTR-1, IFF, GSTR-1A and GSTR-2B, editable before filing |
| Same-period corrections | GSTR-1A, before that period’s GSTR-3B is filed | Reflects GSTR-1A changes for the same period; confirm the figures on the filed return |
| Frequency | Monthly or quarterly, depending on the taxpayer’s arrangement | Monthly or quarterly, depending on the taxpayer’s arrangement |
Filing frequency and due dates
The portal sets the ordinary GSTR-1 deadline at the 11th of the succeeding month for monthly filers and the 13th of the month after the quarter for quarterly filers, subject to government extensions. A GSTR-1 is required even when there was no business in the period; in that case you file it as a nil return (GST Portal, GSTR-1 guidance).
Under the Quarterly Return Monthly Payment (QRMP) scheme, eligible taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly. The optional Invoice Furnishing Facility (IFF) lets QRMP taxpayers report B2B invoices and related documents in the first two months of a quarter, with a filing deadline of the 13th of the following month (GST Portal, QRMP and IFF FAQs).
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There is no single universal GSTR-3B due date. The date depends on your category and period, and it can be extended. The GST Portal’s nil-filing guide directs you to the return dashboard, where the due date for your return is displayed (GST Portal, GSTR-3B nil return guide). Check that tile before filing rather than relying on a calendar rule.
Correcting errors
Same-period corrections with GSTR-1A
GSTR-1A is an optional, one-time facility for a tax period. It becomes available after GSTR-1 is filed or its due date passes, whichever is later. You can use it before filing that period’s GSTR-3B to amend a filed record or add a missed one, and the changes flow into the same period’s GSTR-3B (GST Portal, GSTR-1 guidance).
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Errors in earlier financial years
For GSTR-1 errors or omissions from a previous financial year, the portal FAQ gives 30 November of the following financial year as the cut-off for amendment or addition. Confirm the current position in the law and notifications before applying it to your own case, since the cut-off is a portal guideline rather than a substitute for the legal text.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.A reconciliation routine before you file GSTR-3B
- Compare your sales register or invoice log with the outward figures in GSTR-1 and any GSTR-1A changes for the period.
- Reconcile GSTR-2B with your purchase records and books, and do not claim ITC twice on the same document.
- Reverse credit where the GST Act and Rules require it, and pay tax on reverse-charge supplies.
- Open GSTR-3B and check each auto-populated field against the reconciled figures. Edit only where your records support the change.
- Confirm the liability and ITC shown on the return match your working before you file and pay.
The portal’s own advice is to compare invoices, credit and debit notes, books, portal statements and the return itself before filing (GST Portal, GSTR-2B FAQ).
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- Premium Material: The A5 accounting ledger book has a total of 120 pages and 2040 lines of entries. It is made of 100gsm thick paper to reduce ink leakage; it is equipped with a waterproof and sturdy PP cover to protect the inner pages
- Practical Design: Compact 8.3 x 6.2'' expense tracker notebook is easy to carry and features information pages, 2025 calendar, yearly financial goals page, and PVC pocket for storing important tickets and loose items
- Manage Your Finances Effectively: Undated accounting books with number, date, description, account, payment or deposit amount, and total balance. You will be able to easily analyze your financial activities and quickly prepare accurate financial statements
- Ideal For Small Business or Personal Use: An accounting log journal can track your business or personal financial status. With a clear record of transactions, you can find unnecessary expenses or fraudulent charges
Where to verify current details
The information here reflects the GST Portal’s user guides and FAQs as checked on 8 October 2026. Portal pages and return workflows change, and due dates can be extended by notification. For exact deadlines, eligibility and correction rules that apply to your registration, check the return dashboard on the GST Portal and the current notifications for your period. For a specific tax position, a registered tax professional is the right person to ask.
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