# GSTR-1 vs GSTR-3B: A CA's Complete Filing Guide 2025 | Aalekh Blog

> Understand the differences between GSTR-1 and GSTR-3B, filing deadlines, and how to avoid common reconciliation errors.

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GST Compliance15 January 20258 min read

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

![GSTR-1 vs GSTR-3B: A CA's Complete Filing Guide 2025](/assets/images/product/gst-filing.webp)

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.

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