GSTR-1 and 3B for jewellers

What each return does

GSTR-1 and GSTR-3B are the two returns most jewellery shops file through the year. They do different jobs.

GSTR-1 is a statement of outward supplies. It lists what you sold in the period: invoice by invoice for sales to registered buyers, and in summary for most sales to customers. The B2B invoices you report flow through to your registered buyers’ GSTR-2A and GSTR-2B.

GSTR-3B is the return that pays. It declares your tax liability for the period, sets your input tax credit against it, and you pay the balance in cash. Once you file GSTR-1, the portal fills the liability tables of GSTR-3B (Tables 3.1, 3.1.1 and 3.2) from it. From the July 2025 period, these auto-filled figures can’t be edited in GSTR-3B. Correct a mistake through GSTR-1A before you file GSTR-3B.

The order matters. Under section 39(10) of the CGST Act, you can’t file GSTR-3B for a period until GSTR-1 for that period is filed. And the portal doesn’t allow a filed GSTR-3B to be amended.

Due dates, monthly and under QRMP

Monthly filers:

• GSTR-1 by the 11th of the next month.
• GSTR-3B by the 20th of the next month.

Quarterly filers under QRMP. The Quarterly Return Monthly Payment scheme is open to taxpayers with an aggregate annual turnover of up to ₹5 crore.

• GSTR-1 by the 13th of the month after the quarter.
• GSTR-3B by the 22nd or the 24th of the month after the quarter, depending on your state.
• For the first two months of the quarter, you pay tax by challan, choosing “Monthly payment for quarterly return”. The rules set the 25th of the next month for this deposit.
• The Invoice Furnishing Facility (IFF) is optional. It lets you report B2B invoices for the first two months by the 13th, so your buyers get their credit sooner. The portal caps the total value you can report in one IFF.

The 22nd applies if your principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh, or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

The 24th applies in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, and in Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

The government can extend any of these dates by notification. Late GSTR-3B attracts a late fee for each day of delay, plus interest on tax paid late.

The GSTR-1 tables a jeweller fills

Most shops use five tables.

Table 4, B2B. Every invoice to a registered buyer, such as another jeweller, a trader or a company buying gifts. Each invoice is reported with the buyer’s GSTIN.

Table 5, B2C Large (B2CL). An invoice to an unregistered buyer where the place of supply is in another state and the invoice value is more than ₹1 lakh. The limit was ₹2.5 lakh until July 2024. Notification No. 12/2024-Central Tax lowered it to ₹1 lakh from the August 2024 period. For a jewellery shop, a single necklace can cross that line, so this table matters more than it used to.

Table 7, B2C Others (B2CS). All intra-state sales to unregistered customers, whatever the value, and inter-state ones of up to ₹1 lakh. These are reported as consolidated totals, not invoice by invoice.

Table 12, HSN summary. Your outward supplies totalled by HSN code and rate, with quantities. From the May 2025 period, this table has two tabs, B2B and B2C. The totals in each tab should match the B2B or B2C tables. The portal warns you if they don’t, and allows a tolerance of 10%.

Table 13, documents issued. The serial number ranges of invoices and other documents you issued in the period, with how many were cancelled. If you report anything in Tables 4 to 10, 14 or 15, you must fill Table 13.

HSN codes on a jeweller’s invoices

The GST rate notification, No. 9/2025-Integrated Tax (Rate), in force from 22 September 2025, lists these at 3%:

• 7113, articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal;
• 7108, gold, unwrought or semi-manufactured, or in powder form;
• 7106, silver, unwrought or semi-manufactured, or in powder form;
• 7114, articles of goldsmiths’ or silversmiths’ wares;
• 7117, imitation jewellery, other than bangles of lac or shellac.

On your tax invoices, Notification No. 78/2020-Central Tax sets the HSN digits by your aggregate turnover in the previous financial year: 4 digits up to ₹5 crore, 6 above it. Up to ₹5 crore, it says you may not mention these digits on tax invoices to unregistered buyers.

In Table 12, the portal’s GSTR-1 FAQ asks for at least 4 digits up to ₹5 crore of aggregate annual turnover and at least 6 above it, matching the invoice rule. One section of the portal’s manual says 4, so follow the error the portal shows and check with your CA. You pick the code from the portal’s drop-down list; typed codes aren’t accepted. Above ₹5 crore, use the same 6-digit code you print on your invoices.

Preparing the return as a JSON file and uploading it

You can type every entry into the portal, but a shop with many bills can prepare the return elsewhere and upload it as a JSON file. The portal accepts this for both returns.

GSTR-1. The GSTR-1 tile on the Returns Dashboard has a PREPARE OFFLINE button for uploading a JSON file of invoices and other GSTR-1 details. The portal’s own Returns Offline Tool produces such a file. Uploaded invoices stay in draft, and you can change or delete them any number of times until you submit. Then you file with a DSC or with an EVC.

GSTR-3B. The portal offers an Excel-based GSTR-3B Offline Utility. GSTN’s manual for it, last updated in December 2025, describes the steps: fill the worksheet, validate it, generate the JSON, then click PREPARE OFFLINE on the GSTR-3B tile and upload the file. You can upload again until you submit; each upload replaces the last. After the upload, you preview the form, submit, offset the liability and file.

Whichever way the file is made, read the totals on the portal before you file.

Common mistakes

• Using the old B2CL limit. Inter-state invoices to customers above ₹1 lakh now go in Table 5, not Table 7.
• Inactive buyer GSTINs. The portal rejects a B2B invoice if the buyer’s registration wasn’t active on the invoice date. Check the GSTIN when you open a new trade account, not at return time.
• Invoice numbers. An invoice number can be at most 16 characters, using letters, numbers, dash and slash. The same number can’t be repeated within a financial year for one GSTIN.
• A blank Table 13. The summary won’t generate without it.
• HSN totals that don’t match. Table 12 is checked against the other tables. Keep the HSN on every bill so the totals add up.
• Filing GSTR-3B in a hurry. It can’t be amended, so check the auto-filled liability and the credit before you file. Correct liability errors through GSTR-1A first.

24Gold prepares GSTR-1 (B2B, B2CL, B2CS, HSN and documents) and GSTR-3B as JSON ready to upload, with QRMP and GSTIN checks. You still review and file on the portal yourself.

Rules as published on 16 October 2026. Due dates can be extended by notification, so check the portal each month. Check your own case with your CA.