BillPakkaThe short version
| GSTR-1 | GSTR-3B | |
|---|---|---|
| What it is | Statement of outward supplies (your sales) | Summary return with tax payment |
| Detail | Invoice-wise for B2B, summarised for B2C, plus HSN summary | Totals only |
| Input tax credit | Not claimed here | Claimed here |
| Tax payment | No | Yes, tax is paid with this return |
| Usual due date, monthly | 11th of the next month | 20th of the next month |
| Usual due date, QRMP (quarterly) | 13th of the month after the quarter | 22nd or 24th of the month after the quarter, by state |
Due dates and rules change and are sometimes extended. Confirm the current dates on the GST portal before you file.
GSTR-1: the details of what you sold
GSTR-1 lists your sales for the period. B2B invoices are reported one by one with the buyer's GSTIN, so your customers can see them and claim input tax credit. B2C sales are reported in summary, and an HSN-wise summary shows quantities and tax by product code.
GSTR-3B: the summary and the payment
GSTR-3B is where you declare total sales, total tax, the input tax credit you claim on purchases, and the net tax you pay. It is a summary, with no invoice list.
Keep them matching
The sales in GSTR-1 should agree with the outward supplies in GSTR-3B for the same period. The simplest way is to build both from the same bills, so there is one source of truth.
- Bill every sale in one system, with the right GST rate and HSN code on each item.
- Record sale returns as credit notes instead of deleting bills.
- Run the GSTR-1 and GSTR-3B reports for the same date range and compare totals before filing.
BillPakka's GST reports do this from the bills you already make. New to the tax split itself? Start with CGST and SGST explained.