GSTR-1 and GSTR-3B: What Each Return Does and When It Is Due

What GSTR-1 carries

Invoice-level detail of outward supplies: B2B invoices individually, B2C large inter-State invoices above the threshold individually, B2C small supplies in consolidated summary, exports, supplies to SEZ, credit and debit notes, advances received and adjusted, and HSN-wise summary.

It carries no payment. It is a reporting return whose output becomes the recipients' GSTR-2B, which is why a late GSTR-1 blocks your customers' credit even though it costs you no tax directly.

What GSTR-3B carries

A summary: outward taxable supplies, inward supplies attracting reverse charge, eligible input tax credit, and the resulting liability. Tax is paid when GSTR-3B is filed, and it cannot be filed without discharging the liability in full.

Since 2022 the input credit figures are auto-populated from GSTR-2B, and the system flags claims exceeding what 2B supports.

Due dates

1. GSTR-1 monthly: the eleventh of the following month.

2. GSTR-1 under QRMP: the thirteenth of the month following the quarter, with an optional invoice furnishing facility for the first two months.

3. GSTR-3B monthly: the twentieth of the following month.

4. GSTR-3B under QRMP: the twenty-second or twenty-fourth of the month following the quarter, depending on the State group.

The QRMP scheme is open to taxpayers with aggregate turnover up to five crore rupees, who pay monthly by challan and file quarterly.

Why mismatches matter

Rule 88C requires an intimation in Form DRC-01B where the liability declared in GSTR-3B falls short of that reported in GSTR-1 by more than a prescribed margin. You must either pay the difference or explain it within seven days.

Fail to respond and the amount can be recovered under Section 79 without a show-cause notice, because an amount self-assessed in GSTR-1 is treated as admitted. This is one of the few places where a reconciliation difference converts directly into a recovery proceeding.

Late fees and interest

Late fees run at fifty rupees a day for a return with liability and twenty rupees a day for a nil return, split between central and State tax, subject to caps that vary with turnover. Interest on delayed tax runs at eighteen per cent a year.

A nil return still attracts a late fee, which surprises dormant businesses that assume nothing filed means nothing owed.

Frequently asked questions

### Can I file GSTR-3B without filing GSTR-1?

No longer. Rule 59(6) blocks GSTR-1 where the previous period's GSTR-3B is unfiled, and the sequencing requirement means returns must be filed in order. The two are now interlocked.

### What is the QRMP scheme?

Quarterly Return Monthly Payment, available to taxpayers with aggregate turnover up to five crore rupees. You file GSTR-1 and GSTR-3B quarterly but pay tax monthly by challan, using either a fixed sum method or self-assessment.

### What happens if GSTR-1 and GSTR-3B do not match?

An intimation in Form DRC-01B requires you to pay the difference or explain it within seven days. Unresolved, the shortfall can be recovered under Section 79 without a separate show-cause notice, because the GSTR-1 figure is treated as self-admitted.

### Is there a late fee on a nil return?

Yes, twenty rupees a day — ten central and ten State — subject to the applicable cap. Businesses with no activity still need to file, and dormancy is not a defence to the fee.