Many business owners and newly enrolled accountants search for GSTR 3B Table 1 when preparing returns on the GST common portal. In the statutory return format prescribed under the Central Goods and Services Tax Rules, the primary liability table is numbered Table 3.1: Tax on outward and reverse charge inward supplies. Understanding how this table operates under monthly filing compared to the Quarterly Return Monthly Payment (QRMP) scheme is essential to avoid interest penalties and mismatch notices.
The rules governing the frequency of filing outward supplies and summary returns are set out under Rule 61 of the CGST Rules. While regular taxpayers reconcile sales and purchase register data every thirty days, QRMP filers work on a staggered quarterly compliance cycle that alters both outward liability aggregation and the timing of input tax credit claims.
Table 3.1 structure: monthly filing versus quarterly QRMP return
The layout of Table 3.1 in Form GSTR-3B is identical whether you file monthly or quarterly. According to the GSTN GSTR-3B User Manual, Table 3.1 captures five distinct categories of supplies:
- 3.1(a) Outward taxable supplies (other than zero rated, nil rated and exempted): Regular domestic taxable sales.
- 3.1(b) Outward taxable supplies (zero rated): Exports of goods or services and supplies to SEZ units or developers.
- 3.1(c) Other outward supplies (nil rated, exempted): Supplies that do not attract goods and services tax.
- 3.1(d) Inward supplies liable to reverse charge: Purchases where the recipient must discharge tax liability in cash.
- 3.1(e) Non-GST outward supplies: Transactions outside the scope of GST, such as petroleum crude or alcohol for human consumption.
The critical operational difference lies in the period of aggregation and the auto-population source. For monthly filers, Table 3.1 auto-drafts outward liability from monthly Form GSTR-1 or Form GSTR-1A. For QRMP filers, outward liability is consolidated for the entire quarter from invoices uploaded across the period.
Auto-population rules: Tables 3.1(a), (b), (c), and (e) auto-draft from Form GSTR-1 or Form GSTR-1A, while Table 3.1(d) for reverse charge liability auto-drafts from Form GSTR-2B. When inward reverse charge values in GSTR-2B are negative, the portal auto-populates zero in Table 3.1(d).
No invoice-wise ITC claim in Form GSTR-3B
A frequent point of confusion is whether individual purchase invoices can be entered or matched inside Form GSTR-3B. Under GST law, there is no invoice matching inside Form GSTR-3B. The return is purely a self-declared summary statement where tax liability is discharged and input tax credit is claimed in consolidated figures.
ITC is declared in Table 4 (Eligible ITC). The GST portal auto-populates Table 4(A)(5) for All other ITC on a net basis from the system-generated Form GSTR-2B:
- Monthly filers: Receive a static monthly Form GSTR-2B generated on the 14th day of the succeeding month. The figure in Table 4(A)(5) matches the eligible credit from that single calendar month.
- QRMP quarterly filers: Under Rule 60(7) of the CGST Rules, as substituted by Notification No. 82/2020-Central Tax, a quarterly GSTR-2B is made available on the 14th day of the month succeeding the quarter. This statement consolidates supplier filings across all three months.
Because GSTR-3B does not accept line-item invoices, any matching between your purchase register and supplier filings must be done before you submit the return. Taxpayers who claim excess credit in Table 4 beyond their GSTR-2B figures face automated intimation notices under Form GST DRC-01C.
Outward liability and input credit comparison: monthly vs QRMP
Taxpayers with aggregate annual turnover up to ₹5 crore in the preceding financial year can opt into the QRMP scheme. The operational differences between the two modes are summarized below:
| Compliance Dimension | Monthly GSTR-3B Filer | Quarterly QRMP Scheme Filer |
|---|---|---|
| Return filing frequency | Every month for 12 tax periods a year | Once every quarter for 4 tax periods a year |
| GSTR-3B due date | 20th of the following month | 22nd or 24th of the month following the quarter, based on State |
| Outward sales facility | Monthly Form GSTR-1 due by the 11th | Optional IFF up to ₹50 lakh per month by the 13th for M1 and M2; quarterly GSTR-1 by the 13th |
| Tax payment mechanism | Discharged fully via monthly GSTR-3B by the 20th | Interim deposit via Form GST PMT-06 by the 25th in M1 and M2; settled in quarterly GSTR-3B |
| GSTR-3B portal tile availability | Available every monthly tax period | Available only for the last month of the quarter (M3); hidden for M1 and M2 |
| GSTR-2B statement generation | Monthly statement generated on the 14th | Advisory view on the 14th of M2 and M3; final quarterly statement on the 14th following quarter end |
For more details on outward filing cutoffs, read our complete analysis of GSTR-1 late fees and due dates.
Worked example: quarterly QRMP reconciliation and Table 3.1 reporting
Consider Om Logistics, a partnership firm in Maharashtra registered under the QRMP scheme for Quarter 3 (October to December). During this quarter, Om Logistics made outward taxable supplies of ₹30,00,000 subject to 18% IGST. They also purchased supplies from multiple vendors.
The firm opted to furnish B2B outward invoices using the Invoice Furnishing Facility (IFF) for Month 1 (October) and Month 2 (November), and reported the remainder in quarterly GSTR-1 on 12 January:
| Month | Outward Taxable (₹) | IGST Liability (₹) | Reporting Channel | Filing Date |
|---|---|---|---|---|
| October (M1) | ₹8,00,000 | ₹1,44,000 | IFF (Optional, up to ₹50 lakh limit) | 12 November |
| November (M2) | ₹10,00,000 | ₹1,80,000 | IFF (Optional, up to ₹50 lakh limit) | 11 December |
| December (M3) | ₹12,00,000 | ₹2,16,000 | Quarterly Form GSTR-1 | 12 January |
| Quarter Total | ₹30,00,000 | ₹5,40,000 | Consolidated Form GSTR-3B Table 3.1(a) | 22 January |
When Om Logistics prepares quarterly Form GSTR-3B on 20 January, the figures appear as follows:
- Table 3.1(a) Outward taxable supplies: Total taxable value of ₹30,00,000 and IGST of ₹5,40,000 auto-drafts from the combined IFF and quarterly GSTR-1 submissions.
- Interim cash payments: Om Logistics deposited ₹1,00,000 in October and ₹1,20,000 in November using Form GST PMT-06. These credits sit in the electronic cash ledger.
- Table 4(A)(5) All other ITC: Quarterly GSTR-2B generated on 14 January shows eligible IGST credit of ₹2,80,000 from verified suppliers.
- Net cash liability discharged in Table 6.1: Total tax liability (₹5,40,000) minus eligible ITC (₹2,80,000) leaves a balance payable of ₹2,60,000. Om Logistics offsets ₹2,20,000 already deposited via PMT-06 and pays the remaining ₹40,000 in cash before filing by 22 January.
To understand how vendor filing deadlines influence what reflects in your quarterly statement, review our guide on quarterly GSTR-2B cutoff dates under the QRMP scheme.
Common compliance mistakes under monthly and QRMP filing
- Looking for monthly GSTR-3B tiles under QRMP: In month one and month two, the GSTR-3B tile is disabled on the GST portal. Taxpayers should not wait for GSTR-3B to make interim tax payments. Tax must be deposited using Form GST PMT-06 by the 25th of the succeeding month.
- Failing to reconcile quarterly purchase registers: Because QRMP taxpayers file GSTR-3B once every three months, purchase registers accumulate large invoice volumes. Reconciling three months of purchases at the last minute between the 14th and 22nd leads to rushed entries and missed ITC.
- Attempting invoice-level corrections in GSTR-3B: Any omission or error in outward supplies must be amended in Form GSTR-1 or Form GSTR-1A. Manually overriding Table 3.1 without correcting GSTR-1 causes discrepancies in the GSTN comparison report (Services > Returns > Tax liabilities and ITC comparison).
- Claiming ITC before the quarterly GSTR-2B generates: Relying on intermediate view-only monthly statements in M1 or M2 for final return filing is invalid. Final quarterly ITC can only be taken from the official quarterly GSTR-2B generated on the 14th of the month following the quarter.
Frequently asked questions
What is Table 1 in Form GSTR-3B?
In statutory Form GSTR-3B, the primary outward liability section is labelled as Table 3.1, often called Table 1 by taxpayers. It captures tax on outward taxable supplies, zero rated supplies, other outward supplies, and inward supplies liable to reverse charge.
How does Table 3.1 reporting differ between monthly and QRMP quarterly filers?
Monthly filers report one calendar month of outward sales and reverse charge liability in Table 3.1 by the 20th of the following month. QRMP filers report the consolidated outward liability of all three months in the quarter in a single quarterly GSTR-3B filed by the 22nd or 24th following the quarter end.
Can you claim invoice-wise ITC directly in Form GSTR-3B?
No invoice matching or invoice-wise entry exists in Form GSTR-3B. Input tax credit is declared as aggregate amounts in Table 4, auto-populated from Form GSTR-2B. Monthly filers claim monthly GSTR-2B totals, while QRMP filers claim credit based on a consolidated quarterly GSTR-2B generated on the 14th of the month following the quarter.
Are monthly GSTR-3B returns filed in the first two months of the QRMP scheme?
No Form GSTR-3B tile is available on the GST portal for month one or month two of a quarter for QRMP filers. Taxpayers make interim cash deposits using Form GST PMT-06 by the 25th of each month, discharging final liability only when filing the quarterly GSTR-3B.
Reconcile your GSTR-2B before filing Form GSTR-3B
Whether you file monthly or quarterly, avoid DRC-01C mismatch notices by matching your purchase register against Form GSTR-2B. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 22 October 2026. Sources: CBIC CGST Rule 61, CBIC CGST Rule 60, CBIC Notification 82/2020-Central Tax, GSTN Form GSTR-3B Manual, GSTN QRMP User Guide.