Differences between mp4 & 3gpp file format

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Differences in MP4 & 3GPP (Audio) file formats:

3GP is a simplified version of the MPEG-4 Part 14 (MP4) container format, designed to decrease storage and bandwidth requirements in order to accommodate mobile phones.
3GPP stores video streams as MPEG-4 Part 2 or H.263 or MPEG-4 Part 10 (AVC/H.264), and audio streams as AMR-NB or AMR-WB or AAC-LC.^[1]
.3gp, .3g2 used by mobile phones can also include content not defined for .mp4 i.e. H.263, AMR.^[2]
In 3GPP, Compact sample sizes ('stz2') shall not be used for tracks containing H.263, MPEG-4 video, AMR, AMR-WB, AAC or Timed text.^[2]
All index numbers used in the 3GPP file format start with the value one rather than zero.^[1]^[2]
BIFS scene description tracks or OD Object descriptors are optional in 3GPP. This systems tracks are needed for interactivity and more complex presentation in MP4 files.^[2]
In 3GPP, the inclusion of MPEG-4 media does not imply the usage of MPEG-4 systems architecture.^[2]
The major, minor brands supported in both file formats might differ in preference & precedence over each other.^[1]^[3]
All 3GP files of Release 5 or later shall contain compatible brand ‘isom’ indicating that they conform to the ISO base media file format.^[2]