GSTR-1 and GSTR-3B, explained.
The two returns most GST-registered businesses file: what goes into each, table by table, a worked month from entries to tax payable, and what the PlusGST export files contain.
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Two returns, two jobs
GSTR-1 is a statement of what you sold: your outward supplies for the period, invoice by invoice for registered customers and in summary for the rest. It is what lets your customers see your invoices on their side, in their GSTR-2B.
GSTR-3B is a summary return: the total tax on your sales, the input tax credit you are claiming on purchases, and the balance you pay. Tax is actually paid with GSTR-3B.
The two must agree. The output tax in your GSTR-3B should be the tax on the invoices and notes in your GSTR-1, which is why building both from the same entries matters.
What goes into GSTR-1
GSTR-1 is laid out in numbered tables. Most small businesses use only a few of them every month.
| Table | What it holds | In the PlusGST file |
|---|---|---|
| 4A | B2B: invoices to registered buyers, one by one with their GSTIN | Yes |
| 5 | B2C large: inter-state invoices to unregistered buyers above a value limit, one by one | Yes |
| 6A | Exports | Yes |
| 7 | B2C small: all other sales to unregistered buyers, summarised by state and rate | Yes |
| 8 | Nil-rated, exempt and non-GST supplies | No, add on the portal |
| 9B | Credit and debit notes, for registered and unregistered buyers | Yes |
| 9A, 9C, 10 | Amendments to earlier periods | No, add on the portal |
| 11 | Advances received and adjusted | No, add on the portal |
| 12 | HSN summary of what was sold | Yes |
| 13 | Documents issued in the period | No, add on the portal |
The value limit for Table 5 is set by the rules and has been changed before, so confirm the current one with your CA.
What goes into GSTR-3B
GSTR-3B has fewer tables, and the ones that matter most are 3.1 for tax on what you sold and 4 for the credit on what you bought.
| Table | What it holds | In the PlusGST file |
|---|---|---|
| 3.1(a) | Outward taxable supplies and the tax on them, after credit and debit notes | Yes |
| 3.1(b) | Zero-rated supplies (exports) | Yes |
| 3.1(c), 3.1(e) | Nil-rated, exempt and non-GST supplies | Written as zero |
| 3.1(d) | Purchases on which you owe tax under reverse charge | Yes |
| 3.2 | Inter-state supplies to unregistered buyers, by state | No, on the portal |
| 4(A)(3) | Input tax credit on reverse-charge purchases | Yes |
| 4(A)(5) | All other input tax credit | Yes |
| 4(A)(1), 4(B), 5 | Imports, credit reversed, exempt purchases | No, on the portal |
| 6.1 | Payment of tax | On the portal |
A reverse-charge purchase appears twice on purpose: once as tax you owe in 3.1(d), once as credit in 4(A)(3). Reporting only the credit would understate what you owe. The reverse charge guide explains why.
A worked month
Here is one month at an imaginary trader: three sales, one credit note for goods returned, and two purchases, one of them under reverse charge. Each entry is listed with the table it is reported in.
| Entry | Taxable value | GST | GSTR-1 | GSTR-3B |
|---|---|---|---|---|
| Sale to a registered business in your state | ₹1,00,000 | ₹18,000 CGST + SGST | Table 4A (B2B) | 3.1(a) |
| Sale to a registered business in another state | ₹50,000 | ₹9,000 IGST | Table 4A (B2B) | 3.1(a) |
| Sale to a consumer in your state | ₹20,000 | ₹1,000 CGST + SGST | Table 7 (B2C small) | 3.1(a) |
| Credit note for goods returned on the first sale | −₹10,000 | −₹1,800 CGST + SGST | Table 9B (credit notes, registered) | 3.1(a), as a reduction |
| Purchase bill from a registered supplier in your state | ₹60,000 | ₹10,800 CGST + SGST | Not in GSTR-1 | 4(A)(5) |
| Advocate’s fees, under reverse charge | ₹10,000 | ₹1,800 CGST + SGST | Not in GSTR-1 | 3.1(d) and 4(A)(3) |
And this is the GSTR-3B the PlusGST builder makes of those entries:
| IGST | CGST | SGST | |
|---|---|---|---|
| 3.1(a) Tax on sales, on ₹1,60,000 | ₹9,000 | ₹8,600 | ₹8,600 |
| 3.1(d) Reverse charge you owe, on ₹10,000 | ₹0 | ₹900 | ₹900 |
| 4(A)(3) Credit for that reverse charge | ₹0 | −₹900 | −₹900 |
| 4(A)(5) All other credit | ₹0 | −₹5,400 | −₹5,400 |
| Net tax, head by head | ₹9,000 | ₹3,200 | ₹3,200 |
Computed by the same code that builds the PlusGST GSTR-3B export.
The tax in 3.1(a) is the tax on the three sales less the credit note, which is exactly what GSTR-1 reports for the month. The advocate’s fees appear twice, as tax owed in 3.1(d) and as credit in 4(A)(3), so they cancel out in the net while both tables are still filled. The last line, ₹15,400 in all, is tax less credit for each head. The portal applies credit in its own order, and reverse-charge tax has to be paid in cash rather than from credit, so the payment itself can be split differently. Treat the net as a check, not as the challan.
How the two returns are reconciled
Two checks catch most problems before filing. First, the output tax in GSTR-3B against the tax in GSTR-1 for the same month: if they differ, an invoice or note is missing from one of them. Second, your purchases against your GSTR-2B. Since 2022, input tax credit can be claimed only for bills that appear in your GSTR-2B, so a bill your supplier has not reported is not yet claimable, however correct it is.
On the PlusGST reports page you can upload the GSTR-2B statement downloaded from the portal and compare it with the purchases you recorded.
When they are due
Businesses filing monthly have long filed GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Smaller businesses can opt for the quarterly scheme (QRMP): GSTR-1 by the 13th of the month after the quarter, GSTR-3B by the 22nd or 24th depending on the state, and tax for the first two months of the quarter paid monthly. Tax paid late carries interest, and a late return a late fee. Dates are extended and changed from time to time, so confirm the current ones on the GST portal or with your CA.
What the PlusGST files contain
On the reports page you pick a period and download each return in two formats:
- CSV: a working sheet to read, check and reconcile, usually with your CA.
- JSON: the format the GST offline tool imports, for upload to the portal.
Both come from one calculation over the invoices, purchases and notes you entered, so they cannot disagree with each other or with your dashboard. The tables above marked “No” are completed on the portal. See the screens on the GST reports page, and how the entries are made on the invoicing and purchases pages.
What PlusGST does not do
PlusGST prepares the files. It does not file returns, it does not sign in to the GST portal, and it does not pay tax. You or your CA upload the files and complete the filing. Review them first: they are built from what was entered, so a missing bill or a wrong GSTIN will be in the file too.
A note on this guide
This is general information, not tax advice. Your own filing scheme, turnover and type of business can change what applies to you.
Next: what a GST invoice has to carry, the credit and debit notes guide, or all guides and tools.
Questions, answered plainly.
More on the FAQ page.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists your sales for the period, invoice by invoice for registered buyers and in summary for the rest. GSTR-3B summarises the tax on those sales and the input tax credit on your purchases, and is the return you pay tax with. The output tax in GSTR-3B should match the tax in GSTR-1.
Where do credit notes go in GSTR-1?
In Table 9B. Notes to registered buyers are listed one by one with the buyer’s GSTIN. Notes to unregistered buyers are listed when they relate to an export or a large inter-state sale, and the rest are netted into the small B2C summary in Table 7.
Is reverse-charge tax on a purchase shown in GSTR-1?
No. GSTR-1 lists your sales. Tax you pay under reverse charge on a purchase goes in GSTR-3B, in Table 3.1(d) as tax you owe and in Table 4(A)(3) as the credit you claim back.
What is GSTR-2B?
A statement the GST portal generates each month from what your suppliers reported in their own returns. It shows the input tax credit available to you. Credit for a bill that is not in your GSTR-2B cannot be claimed yet.
Does PlusGST file GSTR-1 or GSTR-3B?
No. PlusGST prepares the return files from your entries, as a CSV to review and a JSON for the GST offline tool. You or your CA upload them and file on the GST portal.
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