Taxpayers under regular category are filing GSTR 1 and GSTR 3B to report their transactions. GSTR 1 is for reporting of details of outward supplies including amendments if any and GSTR 3B is for reporting summary transactions for payment of taxes and claiming ITC.
source https://www.caclubindia.com/articles/key-actionable-items-for-fy-2020-21-before-september-2021-returns-45681.asp
source https://www.caclubindia.com/articles/key-actionable-items-for-fy-2020-21-before-september-2021-returns-45681.asp
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