GSTR-1 reports outward supplies invoice by invoice. GSTR-3B is the summary return through which tax is paid. Your buyers’ input tax credit depends on what you report in GSTR-1.
Input tax credit can be claimed only when the supplier’s invoice appears in your GSTR-2B. Reconcile your purchase register with GSTR-2B every month before filing GSTR-3B.
Key points
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th
- The QRMP scheme is available for turnover up to ₹5 crore
- Unreconciled credit is the most common source of GST notices
- File GSTR-9 annual return where applicable
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts