grep -F -x -f b.txt -v a.txt > c.txt
or, equivalently,
fgrep -x -f b.txt -v a.txt
Use comm command like this:
comm
cat a.txt | sort > a2.txtcat b.txt | sort > b2.txtcomm -23 a2.txt b2.txt > c.txt
awk 'FNR==NR{_[$1];next}(!($1 in _))' b.txt a.txt > c.txt