GST Returns Explained: GSTR-1 and GSTR-3B for Shop Owners

The two returns you deal with most

GSTR-1 reports outward sales. GSTR-3B is a summary return where you pay net GST.

GSTR-1

Lists all sales invoices, split into B2B and B2C, plus an HSN summary.

GSTR-3B

Output tax (on sales) minus input tax credit (on purchases) = net tax payable.

Prepare easily

Software that records every invoice can export a ready GSTR-1 and show a GSTR-3B summary.