GSTR-1 & GSTR-3B: A Freelancer's Filing Cheat Sheet
For most GST-registered freelancers and small businesses, two returns dominate the compliance calendar: GSTR-1 and GSTR-3B. Understanding what each one does — and when it's due — turns a stressful filing day into a predictable routine.
What GSTR-1 Is (Outward Supplies)
GSTR-1 is the statement of outward supplies — a detailed report of every invoice, credit note, and debit note you issued to customers in a period. Think of it as uploading your sales register to the GST portal.
Key points about GSTR-1:
- It is not a payment return. You declare your invoices; you do not pay tax here.
- Your buyers' GSTR-2B (the auto-drafted input credit statement) is generated from your GSTR-1. If you file late or file incorrectly, your buyers' ITC is affected — which can strain business relationships.
- B2B invoices (raised to registered businesses) must be reported invoice-by-invoice. Inter-state B2C invoices above ₹2.5 lakh must also be reported individually; all other B2C transactions can be consolidated.
- Amendments to past invoices are reported in subsequent GSTR-1 filings.
What GSTR-3B Is (Summary + Payment)
GSTR-3B is the monthly (or quarterly) summary return and tax payment form. Unlike GSTR-1's invoice-level detail, GSTR-3B asks for aggregate figures: total outward supplies, total inward supplies, ITC claimed, and the net tax payable.
Tax is actually paid when you file GSTR-3B (or before, via the Electronic Cash Ledger). No payment in GSTR-3B means your GST is unpaid for that period, which immediately starts accruing interest.
GSTR-3B must be filed even for zero-liability periods — if you had no supplies and no ITC, you still file a nil return.
Due Dates at a Glance
| Return | What it covers | Filing frequency | Typical due date |
|---|---|---|---|
| GSTR-1 | Invoice-level outward supplies | Monthly or quarterly (QRMP) | 11th of the following month (monthly) |
| GSTR-3B | Summary + tax payment | Monthly or quarterly (QRMP) | 20th of the following month (monthly) |
| GSTR-4 | Composition dealer annual return | Annual | 30 April of next FY |
| GSTR-9 | Annual return (regular taxpayer) | Annual | 31 December of next FY |
Dates can shift due to portal notifications and extensions. Always verify the current due dates on the GST portal or with your CA — these are the standard schedule, not guaranteed.
Late fees and interest add up fast
Filing GSTR-3B after the due date attracts a late fee of ₹50/day (₹20/day for nil returns), capped at ₹10,000 per return — though the CBIC has issued notifications reducing or waiving fees for specific periods and categories of taxpayers, so the effective amounts can differ. Late payment of tax attracts interest at 18% per annum from the due date. Missing a couple of returns can snowball into a meaningful penalty, so filing on time — even a nil return — is always the right move. Verify current late-fee rates on the GST portal or with your CA, as notifications amending these figures are issued periodically.
This is general information, not professional tax advice — check with a qualified professional for your situation.
How Clean Invoicing Makes Filing Easy
Filing GSTR-1 and GSTR-3B is not hard in itself. What makes it painful is messy records — missing invoice numbers, inconsistent GSTIN entries, invoices filed in the wrong period, or expenses logged without GST breakdowns.
When your invoicing is clean, filing becomes almost mechanical:
- GSTR-1 is essentially just uploading your invoice list for the month. If every invoice has the correct GSTIN, HSN/SAC, and GST amount, this takes minutes.
- GSTR-3B requires the total of your outward tax liability (from GSTR-1) plus your ITC (from your purchase records). Clean purchase records make this a simple addition.
The habits that matter: raise invoices on time, use sequential invoice numbers, record the correct GSTIN for every client, and log expenses with their GST amounts promptly. See how to track business expenses for a lightweight system that keeps purchase records tidy.
One common mistake is treating GSTR-1 and GSTR-3B as independent tasks. They are not — the outward supply figures declared in GSTR-1 should match what you report in GSTR-3B's liability section. Significant mismatches between the two returns can trigger a scrutiny notice. This is another reason clean, timely invoicing matters: your GSTR-1 data, filed accurately, becomes the source of truth that your GSTR-3B simply summarises.
E-BillR's Reports section shows you your invoice totals, GST collected by rate, and period-wise summaries — exactly the figures you need to fill GSTR-3B. When filing time comes, you're not hunting through emails or spreadsheets. See the Reports guide for details.
Quarterly vs Monthly (QRMP)
Businesses with turnover up to ₹5 crore can opt into the Quarterly Return Monthly Payment (QRMP) scheme. Under QRMP:
- GSTR-1 and GSTR-3B are filed quarterly (four times a year instead of twelve).
- Tax is still paid monthly via a simple fixed-sum challan (either 35% of the previous quarter's tax or a self-assessed amount) in the first two months of each quarter.
- The third month's payment is settled when the quarterly return is filed.
- The quarterly GSTR-3B is due on the 22nd or 24th of the month following the end of the quarter, staggered by state group. For example, for the April–June quarter, the due date falls in late July — the exact date depends on which state group your GSTIN belongs to.
QRMP significantly reduces paperwork for small businesses. The trade-off is that your buyers' ITC is updated less frequently, which matters if you have large B2B clients who track their ITC closely. Also note that under QRMP, GSTR-1 can be filed quarterly (due on the 13th of the month after the quarter ends), or you can use the IFF (Invoice Furnishing Facility) to upload B2B invoices in the first two months of the quarter, helping your buyers' ITC flow without waiting for the full quarterly filing.
Composition scheme dealers follow a different schedule entirely (quarterly CMP-08 + annual GSTR-4) — see Composition scheme vs regular GST for how that works.
For the foundation of what goes on a compliant invoice that feeds cleanly into these returns, the GST invoice format guide is worth a read.
Keep reading
What Is GST? A Plain-English Guide for Indian Small Businesses
GST explained without the jargon — what it is, who needs to pay it, and what it means for your invoices.
GST Invoice Format: What a Compliant Invoice Must Include (2026)
Every field a tax invoice legally needs in 2026 — with a field-by-field checklist you can copy.
CGST, SGST & IGST Explained: Which Goes on Your Invoice?
The difference between CGST, SGST, and IGST — and a simple rule for knowing which to charge on every invoice.