GSTR-1 vs GSTR-3B: A CA's Complete Filing Guide 2025

GSTR-1 and GSTR-3B serve different purposes in India's GST framework. GSTR-1 reports outward supplies; GSTR-3B is a summary return with tax payment.

Key differences

CAs must reconcile both returns monthly. Mismatches between sales declared in GSTR-1 and tax paid in GSTR-3B are a leading cause of notices.

Best practices for 2025

• File GSTR-1 before GSTR-3B to ensure data alignment
• Run GSTR-2B reconciliation before 3B filing
• Use automation to catch invoice-level discrepancies early

Aalekh automates GSTR-2A/2B reconciliation and flags mismatches before you file — saving hours per client every month.