The two most important GST returns for regular taxpayers are GSTR-1 and GSTR-3B but they are for different purposes. GSTR-1 mainly comprises details of outward supplies like sales invoices, credit notes and debit notes. GSTR-3B is a summary return to declare GST liabilities and pay the tax due. A simple way to remember the difference is: GSTR-1 = Details of sales and outward suppliesGSTR-3B =...