Difference Between Gstr-1 and Gstr-3b

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Accepted Answer

GSTR-1 is for reporting outward supplies of goods and services, while GSTR-3B is a summary return for monthly tax payment.

GSTR-1 is filed monthly or quarterly to report details of outward supplies, while GSTR-3B is a monthly summary return for payment of taxes.
GSTR-1 contains invoice-wise details of supplies made, while GSTR-3B provides a summary of total sales, purchases, and tax liability.
GSTR-1 needs to be filed even if there are no sales, while GSTR-3B can be filed with zero sales.
GSTR-1 is used for matching input tax credit, while GSTR-3B is used for payment of taxes.
GSTR-1 due date is typically the 10th of the following month, while GSTR-3B due date is the 20th of the following month.