Click Generate GSTR-1 Summary to see consolidated figures. Verify totals match your books.
5
Submit and file
Click Submit, then File GSTR-1 using DSC (for companies) or EVC (OTP for proprietors and others). An ARN is generated — this is your proof of filing.
How to File GSTR-3B
1
Login and navigate to GSTR-3B
Returns → Returns Dashboard → Select period → Click Prepare Online for GSTR-3B.
2
Check auto-populated values
Table 3 (tax on outward supplies) auto-populates from your submitted GSTR-1. Verify against your books — any discrepancy must be corrected in Table 3 directly.
3
Enter ITC in Table 4
Table 4A: ITC available (from GSTR-2B). Table 4B: ITC reversed (rule 42/43, Section 17(5)). Table 4D: Ineligible ITC. Always reconcile Table 4A with your actual GSTR-2B before claiming.
4
Compute tax payable
Tax payable = Output tax (Table 3) − ITC available (Table 4). Pay any shortfall via the GST payment portal before filing to avoid interest at 18% p.a.
5
File with DSC or EVC
Preview the return, verify figures, and file. The ARN generated is your proof of filing GSTR-3B.
Common Mistakes That Trigger Notices
GSTR-1 vs GSTR-3B mismatch
Output tax declared in GSTR-3B lower than what appears in buyers' GSTR-2A/2B. Officers cross-check this in ASMT-10 notices.
Claiming ITC not in GSTR-2B
Claiming ITC in Table 4A without it appearing in GSTR-2B violates Section 16(2)(aa). Leads to DRC-01 demand.
Filing after due date
Late filing attracts ₹50/day for nil returns (₹25 CGST + ₹25 SGST) and ₹50/day for other returns, up to ₹5,000 maximum. Interest at 18% p.a. on unpaid tax.
Wrong GSTIN on invoice
Invoices with incorrect GSTIN of buyer won't reflect in buyer's GSTR-2B. The buyer cannot claim ITC, leading to disputes and debit notes.
Missing HSN summary
HSN-wise summary is mandatory in Table 12 of GSTR-1 for businesses with turnover > ₹5 crore (4-digit) or > ₹1.5 crore (2-digit). Missing this triggers system rejection.
Not filing Nil return
Even if there are no transactions, Nil GSTR-1 and GSTR-3B must be filed. Non-filing attracts penalties even for a zero-tax period.
Check Your Suppliers' Filing Status
Verify that your suppliers have filed their GSTR-1 before claiming ITC. A single gap in their filing blocks your credit.
GSTR-1 is an outward supply statement — you report all sales invoices invoice-by-invoice. GSTR-3B is a monthly summary where you declare total output tax, ITC claimed, and pay the net tax. GSTR-1 affects buyers' GSTR-2B; GSTR-3B is where actual tax payment happens.
Yes. Amendments to a filed GSTR-1 can be made in the subsequent month's return under Tables 9A (B2B amendments), 9B (credit/debit note amendments), and 9C (B2C amendments). There is no limit on the number of amendments, but they must be made in the next filing period.
Mismatches between GSTR-1 and GSTR-3B are flagged by the GST system and can result in ASMT-10 scrutiny notices asking for explanation. If output tax in GSTR-3B is lower than what buyers have claimed ITC on, a demand notice may be issued.
It is not legally mandatory to file GSTR-1 before GSTR-3B, but it is strongly recommended. Filing GSTR-1 first ensures your buyers' GSTR-2B is populated, allowing them to claim ITC on your invoices. Many GST practitioners file GSTR-1 by the 10th and GSTR-3B by the 20th as a best practice.
Quarterly Return Monthly Payment (QRMP) allows taxpayers with annual turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly. However, tax must be paid monthly via PMT-06 challan (35% of last quarter's tax or actual calculation). Due dates for QRMP returns are the 13th (GSTR-1/IFF) and 22nd/24th (GSTR-3B) of the month following the quarter.
