GSTR-1 vs GSTR-3B Reconciliation
Compare declared GSTR-1 values against GSTR-3B and flag every mismatch.
Fill in both sides of any row to reconcile them.
How the calculation works
GSTR-1 declares invoice detail; GSTR-3B declares summaries and payment. They should tell the same story — this comparison flags every place they don't.
- Difference
GSTR-1 figure − GSTR-3B figure, row by row - Verdict
|Difference| ≤ ₹1 → match; otherwise mismatch
Worked example
Your GSTR-1 shows ₹5,00,000 taxable value but 3B was filed with ₹4,80,000.
You enter
You get
Important points to keep in mind
- Small mismatches under ₹1 are rounding noise — ignore them.
- Common causes: invoices recorded after the 3B deadline, advances, credit notes posted to only one return.
- Departments compare these two returns automatically; unexplained gaps often trigger notices.
- For a guided, storage-backed reconciliation across periods, GSTSelf's dedicated Reconcile page walks through it with your data.
Frequently asked questions
Why would GSTR-1 and GSTR-3B ever differ?
Timing slips are the usual culprit — an invoice added to GSTR-1 after 3B was already filed, or a credit note applied in only one of them.
I found a mismatch — how do I fix it?
If 3B was wrong, correct the difference through the following month's 3B (with interest on any short-paid tax). If GSTR-1 was wrong, amend the affected invoices.
Does the government run this check?
Yes — the portal's annual comparison statement (GSTR-1AS-style reporting) surfaces differences between the two returns to taxpayers.
Related GST tools
Prepare your returns in GSTSelf
Done estimating? Prepare the actual return.
GSTSelf walks you through your invoices, builds GSTR-1 and GSTR-3B data, and keeps everything on your device — no uploads, no account.