GSTR 1 filed but GSTR 3 B no filed

Although GSTR-1 has been successfully filed and unbarred return provisions or system relaxations may be active, filing the corresponding GSTR-3B return remains mandatory to clear pending tax liabilities, avoid statutory late fees, and prevent future compliance blocks on the GST portal.

Filing GSTR-1 does not substitute for GSTR-3B, even when unbarred returns are enabled.

GSTR-1 and GSTR-3B serve completely different purposes. GSTR-1 reports your outward supply invoices. GSTR-3B is the summary return where you declare your net tax liability and make payment. Unbarring only removes the system block, it does not remove the legal filing obligation.

Not filing GSTR-3B has direct consequences:

- Late fee: Rs 25 per day for CGST and Rs 25 per day for SGST (Rs 10 per day each if turnover below Rs 1.5 crore; Rs 10 per day each for nil returns). This accumulates until the return is filed.
- Interest at 18% per annum on unpaid tax liability from the original due date.
- Future GSTR-1 filings may get blocked again once the current unbarring window closes.

File all pending GSTR-3B returns as soon as possible to stop the interest clock and avoid re-blocking. Calculate the exact late fee and interest using the GST portal payment tool before filing.

If the pending returns have led to a GST demand notice, this [GST notice reply guide](https://taxgarden.in/blog/gst-notice-reply-format) explains the response procedure for common compliance notices including late filing scenarios.