Why should I reconcile GSTR-1 with GSTR-3B?

GSTR-1 reports outward supplies invoice-by-invoice. GSTR-3B reports the summary tax liability. If the two don't match, the GST department issues notices under Section 61 of the CGST Act. Regular reconciliation before filing prevents these notices.

What mismatches does this tool detect?

The tool detects: (1) Tax liability in GSTR-1 higher than GSTR-3B — underpayment risk. (2) Tax liability in GSTR-3B higher than GSTR-1 — excess payment. (3) Taxable value differences. (4) Rate-wise mismatches (5%, 12%, 18%, 28%).

When should I run this reconciliation?

Run it before filing GSTR-3B every month. GSTR-1 is due by the 11th; GSTR-3B is due by the 20th. Use the 9-day window to reconcile and correct any mismatches.

Does this work for quarterly filers (QRMP)?

Yes. For QRMP scheme taxpayers, the tool reconciles quarterly GSTR-1 with the three monthly GSTR-3B filings for that quarter.

Why should I reconcile GSTR-1 with GSTR-3B?

GSTR-1 reports outward supplies invoice-by-invoice. GSTR-3B reports the summary tax liability. If the two don't match, the GST department issues notices under Section 61 of the CGST Act. Regular reconciliation before filing prevents these notices.

What mismatches does this tool detect?

The tool detects: (1) Tax liability in GSTR-1 higher than GSTR-3B — underpayment risk. (2) Tax liability in GSTR-3B higher than GSTR-1 — excess payment. (3) Taxable value differences. (4) Rate-wise mismatches (5%, 12%, 18%, 28%).

When should I run this reconciliation?

Run it before filing GSTR-3B every month. GSTR-1 is due by the 11th; GSTR-3B is due by the 20th. Use the 9-day window to reconcile and correct any mismatches.

Does this work for quarterly filers (QRMP)?

Yes. For QRMP scheme taxpayers, the tool reconciles quarterly GSTR-1 with the three monthly GSTR-3B filings for that quarter.

Ledgr

GST Reconciliation Tool

GSTR-1 vs GSTR-3B

Compare your GSTR-1 outward supply details with GSTR-3B summary liability. Catch mismatches before the department does.

Ledgr Tool

This tool is available inside Ledgr. Free plan included — no credit card required.

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What You Upload

GSTR-1 JSON or Excel (downloaded from GST portal)
GSTR-3B JSON or Excel for the same period
Tax period (month/quarter)

What You Get

Rate-wise tax liability comparison (5%, 12%, 18%, 28%)
Taxable value differences
Underpayment and overpayment flags
Section-wise mismatch summary (B2B, B2C, exports)
Downloadable reconciliation report

How It Works

Upload GSTR-1

Upload GSTR-1 JSON or Excel for the period.

Upload GSTR-3B

Upload GSTR-3B JSON or Excel for the same period.

Compare

The tool compares tax liability rate-wise and section-wise.

Review mismatches

Review flagged differences and correct before filing.

Free to use

Use this tool inside Ledgr

Free plan available. Upload your files, get instant reconciliation results. No credit card required.

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Frequently Asked Questions

GST Return Filing Service →GSTR-2B vs Purchase Register Tool →Ledgr — All Tools →