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What GSTR-1 and GSTR-3B each report
These returns serve different purposes and must be prepared together. GSTR-1 is a statement of outward supplies. GSTR-3B is a summary return in which you declare tax payable, eligible ITC, exempt or nil-rated activity and payment details.
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| Return | What you report | Who generally files it | How it fits the workflow |
|---|---|---|---|
| GSTR-1 | B2B invoices, qualifying inter-State B2C invoices, exports, credit and debit notes, advances, amendments, exempt, nil-rated and non-GST supplies, HSN/SAC summaries and applicable e-commerce supplies. | Normal and casual registered taxpayers, unless specifically excluded. | File first so outward-supply data can feed the relevant summaries and recipient records. |
| GSTR-3B | Outward and reverse-charge liability, eligible and ineligible ITC figures, exempt or nil-rated supplies and tax payment. | Registered taxpayers required to furnish the return for the period, subject to their scheme and category. | Reconcile it with sales records, purchase records, tax calculations and available GSTR-1/IFF and GSTR-2B data before filing. |
GSTR-1 is a statement rather than a tax-payment return. GSTR-3B is the return used to summarize the liability and credit figures that determine what must be paid for the period. An error in the detailed outward-supply statement can therefore flow into later reconciliation and recipient-side records, while an error in GSTR-3B can understate or overstate the liability you declare.
Before you begin: eligibility, records and access
Confirm that GSTR-1 applies to your registration
GSTR-1 is generally monthly or quarterly for normal and casual registered taxpayers. The following categories are excluded from GSTR-1 under the portal’s stated rules:
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- Composition taxpayers.
- Input service distributors (ISDs).
- Tax deductors filing as TDS deductors.
- E-commerce operators collecting tax at source (TCS).
- Other categories specifically listed as exempt from the statement.
Do not assume that a registration’s general GST status alone determines the filing frequency. Your return dashboard and the scheme selected for the registration control which tiles and periods are available.
Assemble the period’s source records
Prepare a locked sales register and supporting records before entering anything online. At minimum, organize:
- Tax invoices for B2B and qualifying inter-State B2C supplies, with GSTINs, invoice numbers, dates, taxable values and tax rates.
- Export documents and the information required for export reporting.
- Credit notes, debit notes, advances, amendments and their links to original documents.
- Exempt, nil-rated and non-GST supplies.
- HSN or SAC summaries and, where applicable, e-commerce supplies.
- Purchase records, reverse-charge calculations, the eligible-ITC working paper and the period’s GSTR-2B data for GSTR-3B reconciliation.
Check portal access and authentication
The GSTIN must be active for the selected period. Keep your GST portal username and password available, along with access to the registered mobile number or email used for electronic verification. GSTN states that “DSC is not mandatory for any class of taxpayer as returns can also been filed using EVC.” A current DSC is therefore optional for returns, although you may use one if your authorized signatory prefers it.
Open the GST return dashboard
- Go to gst.gov.in and sign in with the authorized user credentials.
- Open Services > Returns > Returns Dashboard.
- Select the applicable financial year.
- Select the return filing period (month or quarter).
- Click SEARCH.
- Open the GSTR-1 or GSTR-3B tile for that period.
The return tile displays the due date applicable to the selected period. Use that displayed date as the operational deadline, because government notifications and portal releases can extend or otherwise change statutory dates. A due date remembered from a prior year or another state-specific notification may not be the date shown for your period.
Step 1: Complete and file GSTR-1
Choose an entry method
GSTN supports three practical ways to load GSTR-1 data:
| Method | Best suited to | Validation and review considerations |
|---|---|---|
| Online entry | Smaller volumes or occasional corrections. | Enter or amend records directly in the applicable tables, then review the generated summary before filing. |
| Returns Offline Tool | Larger batches that can be prepared in a structured file away from the portal. | Import the prepared data, check validation results and resolve any rejected records before generating the summary. |
| ASP/GSP software | Businesses integrating invoicing or accounting systems with GST filing workflows. | Integration reduces re-keying but does not remove the taxpayer’s responsibility to review mapped fields, errors and the final portal summary. |
If your business generates e-invoices, download the available e-invoice details and compare them with your sales register. Imported data still needs a period-level review; an invoice that is technically present can have a wrong GSTIN, date, place of supply, tax rate or amendment status.
Enter or amend outward-supply records
Use the applicable GSTR-1 tables for each class of transaction. The exact table displayed depends on the transaction type and the portal’s current layout, but the period’s records should cover B2B supplies, qualifying inter-State B2C supplies, exports, credit and debit notes, advances, amendments, exempt or nil-rated supplies, non-GST supplies, HSN/SAC summaries and applicable e-commerce supplies.
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- Separate taxable, exempt, nil-rated and non-GST values instead of combining them.
- Report notes and amendments in the period and table required by the portal, preserving the link to the original document where requested.
- Check that invoice numbers, dates, taxable values and tax components agree with the source register.
- Confirm that export and inter-State classifications are consistent with the underlying documents.
Generate and file the statement
- After entering or importing all records, click GENERATE SUMMARY.
- Wait for the portal to calculate the summary; do not treat an upload completion message as proof that every record was accepted.
- Review the summary totals against the sales register and the transaction-level control totals.
- Click PROCEED TO FILE/SUMMARY.
- Choose FILE STATEMENT and complete the authorized-signatory authentication with EVC or DSC.
- Save the filing acknowledgement and download or retain the filed statement for the period.
For monthly filers, the standard GSTR-1 due date is the 11th of the succeeding month. For quarterly filers, it is generally the 13th after the quarter. These are the GSTN FAQ dates and remain subject to extensions or changes announced by the Government; the return tile’s displayed date controls your filing plan.
Step 2: Reconcile the figures before opening GSTR-3B
GSTR-3B can be populated from relevant GSTR-1, IFF, GSTR-1A and GSTR-2B data. Treat those values as a controlled starting point, not as an automatic substitute for your books.
Perform a three-way check
- Outward supplies: Compare the filed GSTR-1 summary with the sales register, tax-rate workings, credit and debit notes, advances and amendments.
- Input tax credit: Compare eligible purchases and reverse-charge workings with the available GSTR-2B and the ITC figures proposed for GSTR-3B.
- Tax payable and payment: Recalculate the liability by tax type and compare the expected cash and credit-ledger utilization with the amount shown in the draft return.
Download the system-generated summary where the portal makes it available. Investigate differences before filing: a missing invoice, a duplicate import, an incorrect amendment, an ineligible credit or a reverse-charge omission can change the amount declared in GSTR-3B. Keep a reconciliation file showing the source total, portal total, identified difference and correction made.
Step 3: Prepare and file GSTR-3B
Open the return and choose online preparation
- Return to Services > Returns > Returns Dashboard.
- Select the same financial year and filing period used for GSTR-1.
- Open the GSTR-3B tile and click PREPARE ONLINE.
Complete the applicable tables
Enter or confirm the figures for:
- Outward taxable supplies and other outward supplies.
- Outward supplies liable to reverse charge and other reverse-charge liability.
- Eligible ITC and any ineligible or reversed credit required by the return.
- Exempt, nil-rated and non-GST inward or outward figures where applicable.
- Tax payment and the utilization of available credit and cash balances.
Use the portal’s auto-populated values together with your reconciliation, and correct a value when your records show that the portal data is incomplete or requires an adjustment allowed by the return. Do not force a difference to zero merely to match an auto-populated figure.
Preview, pay and authenticate
- Click PREVIEW DRAFT GSTR-3B and download or inspect the draft.
- Check that the liability, ITC, exempt or nil-rated figures and payment amounts agree with your approved reconciliation.
- Proceed to filing and payment as prompted by the portal.
- Select the authorized signatory.
- Choose FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC.
- After the success message appears, download the filed return and retain the acknowledgement with the period’s working papers.
Nil GSTR-3B: when the portal permits it
A Nil GSTR-3B is not simply a return with a zero tax payment. The portal allows the Nil option only when every stated condition is satisfied:
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- No outward supplies for the period.
- No inward supplies and no tax liability.
- No relevant auto-populated data from GSTR-1, IFF or GSTR-2B.
- No manual entries in the return.
- No outstanding interest or late-fee liability.
If any one of these conditions fails, the Nil option may not be available. Review the source period, auto-populated sections and outstanding balances rather than attempting to bypass the condition. A zero-liability period with an outstanding late fee is therefore different from a qualifying Nil return.
Monthly filing versus QRMP quarterly filing
| Point of comparison | Monthly filers | QRMP quarterly filers |
|---|---|---|
| GSTR-1 frequency | Every month. | Once per quarter, subject to QRMP eligibility and selection. |
| GSTR-3B frequency | Every month. | Once per quarter. |
| GSTR-1 standard due date | 11th of the succeeding month. | 13th after the quarter. |
| IFF | Not a QRMP-specific requirement. | Optional for the first two months of a quarter; its usual due date is the 13th of the succeeding month. |
| Recipient visibility | Invoices are reported in the monthly statement. | Invoices filed through IFF can flow to the recipient’s records for the relevant month. |
| Workload and cash-flow timing | More frequent data entry and reconciliation, with liabilities reviewed monthly. | Fewer formal return filings, but the business must manage quarterly liability and decide whether earlier IFF reporting is useful. |
QRMP eligibility and IFF decisions
GSTN’s QRMP FAQ describes eligibility around aggregate annual turnover of up to ₹5 crore in the current and preceding financial year, subject to the conditions stated in that FAQ and the portal. Check the current eligibility status before opting in; the threshold and conditions can be changed by notification.
IFF is optional for the first two months of a quarter. Use it when selected B2B invoices need to reach recipients’ records earlier than the quarterly GSTR-1. If you do not use IFF, retain a complete monthly sales control so the quarter’s GSTR-1 contains every required document.
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Why the portal blocks filing, and how to fix it
“Previous return not filed” or a missing prerequisite
GSTN’s dependency rules can block a return when an earlier default remains. A prior GSTR-1 default can block the current GSTR-1; the period’s GSTR-1 must be filed before its GSTR-3B; and a prior GSTR-3B default can block GSTR-1.
- Open the Returns Dashboard and identify the earliest period showing a pending or default status.
- File the prerequisite return, or resolve the portal’s stated liability or late-fee requirement.
- Refresh the dashboard and retry the blocked return only after the prerequisite status changes to filed.
Invoices do not appear after upload or entry
Generate the GSTR-1 summary after saving or importing records. If an invoice is still absent, inspect the upload error file and correct the rejected fields. Common control checks include GSTIN format, invoice number and date, tax rate, taxable value, place of supply and the relationship between an amendment and its original document. Re-upload or amend only after confirming which version the portal accepted.
Auto-populated GSTR-3B figures do not match your books
Download the system-generated summary and trace the difference to the source: a late supplier upload, a credit-note timing issue, an IFF record, a GSTR-1 amendment or an ITC eligibility adjustment. Keep the reconciliation evidence and enter the amount permitted by the return rules rather than copying an unexplained figure.
EVC or DSC authentication fails
- For EVC, confirm that the authorized signatory’s registered mobile number and email can receive the verification code, and enter the current code before it expires.
- For DSC, verify that the authorized signatory, certificate validity and signing utility are correctly configured.
- If DSC setup is causing delay, use EVC where the registration and signatory are eligible, because DSC is not mandatory for GST returns.
The due date appears different from a calendar or previous period
Use the date displayed on the selected return tile and check the latest GSTN advisory or government notification. Extensions can change the operative date, and monthly and quarterly periods have different standard dates.
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After filing: retain proof and close the period
- Download the filed GSTR-1 and GSTR-3B, acknowledgement numbers and the final summaries.
- Save the source sales register, purchase and ITC reconciliation, upload files, error files and payment working papers with the same period label.
- Confirm that corrected or amended invoices are reflected in the next relevant reconciliation.
- Record the next GSTR-1 and GSTR-3B due dates from the dashboard rather than relying on a recurring calendar entry.
The filing is operationally complete only when the portal shows a successful filed status and the evidence needed to explain the figures is preserved.
A practical filing checklist
- GSTIN is active and the correct financial year and period are selected.
- Filing scheme is confirmed: monthly, quarterly under QRMP or another applicable category.
- Sales register includes B2B, qualifying B2C, exports, notes, advances, amendments, exempt, nil-rated, non-GST, HSN/SAC and applicable e-commerce records.
- E-invoice details, if applicable, have been downloaded and matched.
- GSTR-1 records are entered or imported, errors resolved and the summary generated.
- GSTR-1 has been filed before attempting the period’s GSTR-3B.
- GSTR-1, purchase records, GSTR-2B, reverse-charge workings and tax calculations have been reconciled.
- GSTR-3B draft has been previewed and payment figures checked.
- Authentication method is ready: EVC or DSC.
- Filed returns and acknowledgements have been downloaded and stored.
Key points to remember
Think of the process as a controlled sequence: classify and validate outward supplies, file GSTR-1, reconcile portal data with your books, then prepare and authenticate GSTR-3B. The portal’s current labels, due date, validation rules, QRMP threshold and auto-population behavior can change through notifications or releases, so verify the selected return tile and the latest GSTN advisory each filing period.
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