GSTR- 1 & GSTR- 3B Filing

If you’re a GST-registered business, filing GSTR-1 and GSTR-3B isn’t just a formality—it’s your tax compliance lifeline! These two monthly or quarterly returns are crucial to reporting your sales, claiming input tax credit (ITC), and avoiding late fees or penalties. Think of GSTR-1 as your sales report, where you disclose invoice-wise outward supplies (B2B, B2C, exports, etc.). On the other hand, GSTR-3B is a summary return where you report both outward and inward supplies and pay your tax dues. Miss filing one? It can block ITC for your buyers, affect your compliance rating, and even lead to GST registration suspension.

Documents Required

For GSTR-1 (Outward Supply Return)

For GSTR-3B (Summary Return)

GSTIN login credentials
Sales invoices (B2B, B2C, exports)
Credit and debit notes
HSN summary for goods/services
Advance receipts & adjustments (if applicable)

Summary of outward supplies (from GSTR-1)
Purchase invoices for ITC claim
ITC eligibility report (matching with GSTR-2B)
Tax payment challans (if payable)
Interest/late fee details (if delayed)

Filing Process

For GSTR-1

For GSTR-3B

Log in to www.gst.gov.in
Navigate to Returns Dashboard > GSTR-1 > Prepare Online/Offline
Enter invoice-wise outward supply data
Validate and submit the form
File with OTP or DSC

Go to Returns Dashboard > GSTR-3B > Prepare Online
Enter values for outward supplies, ITC, tax payable
Verify ITC with GSTR-2B
Pay tax via cash/credit ledger
Submit and file using OTP/DSC

FAQs

Filing GSTR-1 is mandatory even if there are no outward supplies in a month; a Nil return must be submitted in such cases.

GSTR-1 cannot be revised after filing; errors or corrections must be rectified in the return for the subsequent tax period.

If the filing deadline for GSTR-3B is missed, late fees and interest will apply until the form is filed; the return should be submitted as soon as possible to minimize penalties.

GSTR-3B can usually be filed without filing GSTR-1, but if GSTR-1 is not filed for the previous period, it may block subsequent filings depending on GST portal compliance requirements.

If GSTR-1 shows higher sales than GSTR-3B, this mismatch may trigger notices or further scrutiny from the GST department, and reconciliation or clarification will be required.