GSTR-1 and GSTR-3B: a beginner’s map

Two returns with different jobs

GSTR-1 reports outward supplies. GSTR-3B is a summary return used to report relevant liabilities and discharge them. Filing one does not replace the other for a taxpayer required to submit both.

The applicable forms and frequency depend on your registration and filing arrangement. This guide focuses on the regular-taxpayer workflow, rather than composition or special return categories.

Follow one invoice through the records

Imagine an invoice appears in your October sales register. Check its date, customer details, taxable value and tax treatment. Those records inform outward-supply reporting. Your summary return then needs to agree with the relevant sales and other liability records, alongside the applicable credit treatment.

If the customer pays in November, that payment should clear the receivable. It should not create a duplicate sale simply because it appears in a later bank statement.

Prepare before opening the portal

1. Confirm the period and filing frequency.
2. Finalise the sales register, including credit and debit notes.
3. Check invoice totals against the books.
4. Identify purchases and credit questions requiring reconciliation.
5. Review the draft summary and record approvals.
6. Retain the submitted return and acknowledgement.

Do not use a generic deadline blindly

Monthly and quarterly workflows differ, and notifications may extend a deadline. Check the current return dashboard and official announcements for the relevant period. This article intentionally does not publish a universal filing date.

Official references: GST Portal GSTR-1 guide and GSTR-3B FAQs.

Next: Prepare a GST document checklist.

Take the next step

Return to the beginner learning paths. If you want help applying this to your records, explore our GST filing service.