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GSTR-1 vs GSTR-3B: what's the difference?

Two returns confuse most new sellers. Here's what each one does and when it's due.

By the Launch My Office team · Updated 2026-06-19 · 4 min read

Every GST registration files returns. The two core ones for sellers are GSTR-1 and GSTR-3B.

GSTR-1 — your sales

Reports outward supplies (sales) with invoice-level detail. It tells the system what you sold and to whom.

GSTR-3B — your summary & payment

A summary return where you declare total sales, claim input tax credit, and pay the net GST due.

Each state GSTIN files its own GSTR-1 and GSTR-3B. Multi-state sellers multiply this — which is why an in-house CA team matters. We file across every state you operate in.

General information, not tax advice. See plans for managed filing.

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Our in-house CA & CS set up your virtual office, VPOB and GST end to end — from ₹15,290/yr.

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Frequently asked questions

What is GSTR-1?

GSTR-1 reports your outward supplies (sales) for the period — invoice-level details of what you sold.

What is GSTR-3B?

GSTR-3B is a summary return where you declare total sales, input tax credit and pay the net GST due.

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