Difference Between GSTR-1, GSTR-3B and GSTR-9

Last Updated on February 6, 2026

Under the Goods and Services Tax (GST) system, all taxpayers registered under it have been asked to submit their returns regularly. This includes major returns such as the GSTR-1, GSTR-3B, and the GSTR-9. Each of these returns performs an important function of its own, as the GSTR-1 provides detailed information about outward supplies, the GSTR-3B presents the monthly summary of tax dues and claims, and the GSTR-9 provides an annual summary of all the transactions. This helps ensure greater transparency and accuracy in all business activities conducted by the relevant businesses.

What Is GSTR-1?

GSTR-1 is a return that is furnished according to the Goods and Services Tax legislation, which provides information regarding the outward supplies or the sales made by the concerned taxpayer. The regulation of this return is done by Section 37 of the CGST Act, 2017.

Purpose

• To give a report on all outward taxable supplies made over a specified period of time.
• Facilitates the automatic population of information furnished relating to purchases for the recipient’s GSTR-2A and GSTR-2B for the purpose of availing Input Tax Credit.

Who Must File

• All regular GST-registered taxpayers who are making outward supplies.
• The requirement does not apply to composition dealers, ISDs, and non-resident taxable individuals.

Frequency of Filing

• Monthly (to be filed by the 11th of the subsequent month), or
• Quarterly under the QRMP scheme.

Details Reported

• Information about B2B supplies in terms of invoices.
• Significant B2C supplies, interstate.
• Export supplies.
• Credit and debit notes.
• Advances received and adjusted.

Payment of Tax

• No taxes are paid when GSTR-1 is filed.
• It is a declaration for outward supplies only.

Significance

• Accurate filing ensures smooth ITC flowing to the clients.
• Mistakes may cause mismatch notifications, affecting business relationships.

What Is GSTR-3B?

GSTR-3B is a monthly consolidated return to be filed under the GST laws, which would capture both the tax liabilities as well as the claims for ITC. This return was required under Section 39 of the CGST Act, 2017.

Purpose

• To report summary information concerning external supplies, inward supplies, ITC availed of, and the amount of taxes paid.
• To make the remittance of GST to the government on time.

Who Must File

• All taxpayers registered as regular under GST need to file.
• Taxpayers under the QRMP scheme also file GSTR-3B quarterly.
• Composition dealers do not fall under this category and instead furnish GSTR-4.

When to File

• Monthly submissions are due generally on the 20th of the next month.
• The QRMP Scheme provides that the eligible small taxpayers would have quarterly submissions.

Information Needed

• Total taxable outward supplies, without an invoice-level in particular.
• Eligible Input Tax Credit.
• Tax payable under CGST, SGST, and IGST – Cess

Payment of Taxes

• The payments made towards tax are made via an electronic cash or credit ledger.
• Payment of taxes has to be done before the return is filed.

Revision

• Once submitted, it cannot be changed.
• Any errors will need to be corrected in a subsequent submission.

What Is GSTR-9?

Under the Goods and Services Tax (GST) law, the yearly return required is GSTR-9. It provides a thorough overview of all GST transactions in the fiscal year. Under Section 44 of the CGST Act, 2017, this return is covered.

Purpose

• To combine data on external supplies, internal supplies, Input Tax Credit (ITC), and taxes paid over the fiscal year.
• Reconciling GSTR-1 and GSTR-3B data with the books of accounts.

Who has to submit?

• Normal GST-registered taxpayers must file.
• Composition dealers (who provide GSTR-4), ISD, TDS/TCS deductors, and casual taxable people are exempt from this demand.
• Exclusions based on turnover limits could be provided by the government.

When to file

• Filing happens every year.
• Unless an extension is granted, the December 31st deadline follows the end of the relevant fiscal year.

Information requested

• Yearly revenue details are needed.
• Taxes paid include CGST, SGST, IGST, and Cess.
• Report ITC that has been reversed as well.
• Yearly requests, refunds, and changes should be included.

Tax Payment

• Although there is no mandatory tax payment due during filing, any extra responsibility (if appropriate) has to be paid using DRC-03.

Review

• Once filed, the return cannot be changed.

Difference Between GSTR-1, GSTR-3B and GSTR-9

Sr. No.	Particulars	GSTR-1	GSTR-3B	GSTR-9
1.	Nature of Return	Statement of Outward Supplies (Sales Return)	Monthly summary return relating to tax liabilities and input tax credit (ITC).	The annual return includes all the GST information for the year.
2.	Purpose	To file all outward supplies made in the tax period. This will help in the automatic preparation of recipients’ GSTR-2A/2B forms.	To calculate the total outward supplies, input tax credit, and tax payable, and then discharge the tax liability.	To give an exhaustive picture of outward supplies, ITC claimed, taxes paid, and adjustments pertaining to the complete fiscal year, ITC claims that they must be considered.
3.	Legal Provision	Duly filled in as required under Section 37 of the CGST Act of 2017.	Filed in accordance with Section 39 of the CGST Act of 2017.	Filed in accordance with the provisions of Section 44 of the CGST Act of 2017.
4.	Type of Details Required	Invoices for supplies under B2B, major supplies under B2C, exports, credit/debit notes, advances received, etc.	Consolidated figures for sales, ITC claimed, tax payable, and tax paid are in the summary section. The details of the invoices are not necessary.	Consolidated annual figures from GSTR-1 and GSTR-3B.
5.	Filing frequency	Monthly, by the 11th of the next month, or quarterly under the QRMP plan.	On a monthly basis, that is: by the 20th, 22nd, or 24th of the following month, depending on the state and scheme.	Annually, typically by 31st December following the end of the relevant financial year, but may be extended.
6.	Who Must File	All registered taxpayers who are on a regular basis making outward supplies, except composition dealers, ISDs, and NRTPs.	All regular registered taxpayers, including those under the QRMP scheme.	All regular taxpayers whose aggregate turnover exceeds the limit given below, as notified by the government.
7.	Tax Payment	GSTR-1 is filed without making any tax payments; it is simply a declaration.	Any outstanding tax obligations must be settled before submitting the return.	No specific payment is required other than those due to reconciliation discrepancies.
8.	Revision Facility	It cannot be changed once it is filed; changes can only be made to it in subsequent years.	It cannot be amended, and errors must be corrected in future returns.	Once it is filed, it cannot be changed; it has to be settled through DRC-03 in case of later-established liability.
9.	Late Fees & Penalty	Fees payable: ₹200 per day for late payment (₹100 CGST + ₹100 SGST), within the maximum limit, reduced fees applicable on notification.	The ₹50 per day, or ₹20 for nil returns, charged as late fees will attract a maximum cap.	The late fees are charged at the rate of ₹200/day, which is capped at 0.25% of the turnover in the state/UT
10.	Relevance to Audit	It is used as the base for validating outward turnover during the audit or assessment for Goods and Services Tax.	It shows that there is compliance in terms of payment of taxes, as well as a pattern in ITC claims.	It also serves as a vital document during departmental audits and reconciliation with financial statements.
11.	Composition Dealers	Not applicable. They file GSTR-4.	Not applicable.	Composition taxpayers file GSTR-4 (annual), whereas other taxpayers file GSTR-9
12.	Practical Importance	Provides transparency for outward transactions, enabling a smooth flow of ITC under the GST system.	It promotes timely payment of taxes and compliance with monthly compliance requirements.	Assure year-end reconciliation and overall confirmation of compliance.

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Frequently Asked Questions (FAQ)

1. Is GSTR-1 compulsory for all taxpayers?

Yes, all regular taxpayers are required to file this form to record outward supplies other than those of composition dealers and special categories.

2. Can GSTR-3B be amended after submission?

It cannot be revised. Errors must be corrected in subsequent returns.

3. Who is eligible to file GSTR-9?

“Regular taxpayers need to comply with the government’s notifications regarding the turnover exemption.”

5. What are the consequences of not filing GST returns on time?

Late fees, penalties, interest, or even suspension of GST registration can be imposed.