GSTR-1 vs GSTR-3B: The Ultimate Guide to Differences & Filing in TallyPrime
If you work in accounting, CA offices, or are studying GST, you’ve almost certainly come across two forms that trip people up – GSTR-1 vs GSTR-3B. They’re both mandatory GST returns, but they serve very different purposes. Filing the wrong details – or misunderstanding which form does what – is one of the most common and costly mistakes businesses make.
In this guide, you’ll get a clear breakdown of GSTR-1 vs GSTR-3B, how they differ, where they overlap, and exactly how TallyPrime makes the filing process faster and error-free.
If you are looking for Best Tally Classes in Indore. Contact New Commerce Concepts Now
What is GSTR-1?
GSTR-1 is a monthly or quarterly return that captures all outward supplies — meaning every sale or supply of goods and services your business made during the period.
Who Files GSTR-1?
Every registered GST taxpayer whose turnover exceeds ₹1.5 crore must file GSTR-1 monthly. Businesses with turnover up to ₹1.5 crore can opt for quarterly filing under the QRMP (Quarterly Return Monthly Payment) scheme.
When is GSTR-1 Due?
Monthly filers: 11th of the following month
Quarterly filers: 13th of the month following the quarter
What’s Included in GSTR-1?
GSTR-1 requires invoice-level details for:
B2B sales (supplies to registered businesses) — Table 4
B2C large sales (over ₹2.5 lakh to unregistered buyers) — Table 5
B2C small sales (consolidated, state-wise) — Table 7
Exports — Table 6
Credit/Debit Notes — Table 9 & 10
Nil-rated, exempt, and non-GST supplies — Table 8
Advances received — Table 11
Key point: GSTR-1 is a disclosure return. It doesn’t involve payment — it simply tells the GST portal who you sold to and at what tax rates.
What is GSTR-3B?
GSTR-3B is a monthly self-declaration summary return where you report your total GST liability and pay the taxes due. Unlike GSTR-1, it doesn’t have invoice-level details — it’s a condensed summary.
Who Files GSTR-3B?
All regular GST-registered taxpayers must file GSTR-3B every month, regardless