Many businesses struggle to understand the differences between these returns. Here’s a simplified breakdown.
GSTR-1
- Purpose: Outward sales data
- Frequency: Monthly/Quarterly
- Key Info: Invoice-wise B2B and summary of B2C
GSTR-3B
- Purpose: Summary return (sales, ITC, tax paid)
- Frequency: Monthly
- Key Info: Tax liability & input tax credit claimed
GSTR-9 (Annual Return)
- Purpose: Yearly consolidated return
- Frequency: Annually
- Key Info: Annual sales, ITC claimed, taxes paid
| Return Type | What It Contains | When to File |
|---|---|---|
| GSTR-1 | Invoice-wise outward supply | 11th of next month |
| GSTR-3B | Summary of sales & ITC | 20th of next month |
| GSTR-9 | Annual consolidated return | 31st Dec (next FY) |
