Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi,
GST returns are essential for businesses to report transactions and ensure compliance with India’s tax system. GSTR-1, GSTR-2, and GSTR-3B are key returns under GST, each serving a different purpose.
1. What is GSTR-1?
GSTR-1 is a monthly or quarterly return that reports outward supplies (sales) made by a business.
Key Features:
- Filed by all registered businesses (except composition taxpayers).
- Includes invoice-wise sales details, export transactions, and amendments.
- Due date:
- Monthly filers – 11th of the following month.
- Quarterly filers – 13th of the month after the quarter.
Purpose: Ensures buyers can claim Input Tax Credit (ITC) based on reported invoices. GST Course in Delhi
2. What is GSTR-2? (Currently Suspended)
GSTR-2 was initially designed to report inward supplies (purchases) to claim ITC but has been suspended since GST implementation.
Alternative: GSTR-2A & GSTR-2B
- GSTR-2A – A dynamic auto-generated statement showing purchases as per supplier’s GSTR-1.
- GSTR-2B – A static monthly ITC statement helping businesses reconcile ITC claims.
Purpose: To verify and match purchase details with GSTR-1 of suppliers.
3. What is GSTR-3B?
GSTR-3B is a monthly summary return that declares total sales, ITC claimed, and tax liability.
Key Features:
- Filed by all regular taxpayers.
- Due date: 20th of the following month (for large businesses) and 22nd/24th (for small businesses under QRMP scheme).
- Contains consolidated sales figures, ITC, and GST payable.
Purpose: Ensures timely tax payments and prevents penalties.
Comparison Table: GSTR-1 vs GSTR-2 vs GSTR-3B
| Feature | GSTR-1 | GSTR-2 (Suspended) | GSTR-3B |
|---|---|---|---|
| Purpose | Reports sales | Reports purchases | Summarizes tax liability |
| Due Date | 11th / 13th | Suspended | 20th / 22nd / 24th |
| Details Included | Outward supplies | Inward supplies | Total sales, ITC, tax payable |
| Filing Type | Monthly/Quarterly | Auto-generated (GSTR-2A, 2B) | Monthly |
Practical GST Certification Course in Delhi by SLA Consultants India, New Delhi
To master GST filing and compliance, SLA Consultants India offers a Practical GST Course that covers:
✔️ GSTR-1, GSTR-3B, and ITC reconciliation
✔️ Hands-on training with GST portals and Tally
✔️ GST registration and compliance
✔️ Live projects and case studies
Who Should Join?
- Accounting professionals, business owners, and commerce students.
- Anyone looking for a career in GST and taxation.
Why Choose SLA Consultants India?
✅ Expert trainers ✅ Certification ✅ Job-oriented training ✅ Placement assistance
Want details on fees, duration, or enrollment? Let me know!
SLA Consultants Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:
https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx
https://slaconsultantsdelhi.in/gst-course-training-institute/
E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses
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