GSTR-1 vs GSTR-3B: Key Differences, Filing Process and Due Dates (2026 Guide)
Quick Answer: The primary difference between GSTR-1 and GSTR-3B is their purpose and sequence. GSTR-1 is a detailed, invoice-level report of your sales (outward supplies) that must be filed first so your buyers can claim Input Tax Credit. GSTR-3B is a consolidated summary return filed afterward, used to declare your final tax liability, claim your…