Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi

by SLA Training
Uttar Pradesh, India
4 weeks ago
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Difference Between GSTR-1, GSTR-2, and GSTR-3B

GST return filing is an essential part of India’s taxation system. Among various GST returns, GSTR-1, GSTR-2, and GSTR-3B play a crucial role in ensuring tax compliance and proper input tax credit (ITC) claims. Understanding their differences helps businesses file accurate returns and avoid penalties.

Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi,

1. GSTR-1 (Return for Outward Supplies)

Purpose: Reports details of all outward supplies (sales) made by a registered taxpayer.
Who Should File: All GST-registered businesses except composition scheme taxpayers.
Frequency: Monthly or Quarterly (under QRMP scheme).
Due Date:
- Monthly Filers: 11th of the next month.
- Quarterly Filers: 13th of the next month after the quarter ends.
Contents:
✅ Invoice-wise sales details (B2B & B2C).
✅ Exports and supply to SEZ.
✅ Debit/credit notes.

2. GSTR-2 (Return for Inward Supplies) – Currently Suspended

Purpose: Captures details of inward supplies (purchases) for ITC claims.
Who Should File: Initially for regular taxpayers, but now replaced by auto-generated GSTR-2A & GSTR-2B.
Frequency: Monthly (Suspended).
Due Date: Previously 15th of the following month (Now inactive).
Contents:
✅ Purchase details auto-populated from supplier’s GSTR-1.
✅ ITC eligibility and claimable amounts.

3. GSTR-3B (Summary Return & Tax Payment)

Purpose: A self-declared summary return covering outward supplies, ITC claims, and tax payment.
Who Should File: All regular taxpayers under GST.
Frequency: Monthly (or quarterly under QRMP scheme).
Due Date:
- Monthly Filers: 20th of the next month.
- QRMP Scheme: 22nd or 24th of the next month after the quarter ends.
Contents:
✅ Total sales and tax liability.
✅ Eligible ITC from GSTR-2B.
✅ Tax payable and paid details.

Get Practical GST Course in Delhi by SLA Consultants India, New Delhi

To master GST return filing, SLA Consultants India offers a Practical GST Course in New Delhi.

Course Benefits:

✔ Hands-on training on GSTR-1, GSTR-2B, and GSTR-3B filing.
✔ Practical learning using GST software.
✔ Expert-led sessions by tax professionals.
✔ Placement support for career growth.
✔ Flexible learning modes (Online & Offline).

Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi,

Ideal for accountants, finance professionals, and business owners, this course helps develop expertise in GST compliance and return filing.

For more details, visit SLA Consultants India, New Delhi, and become GST-certified today!

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https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx

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GST Training Courses

Module 1 – GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)

Module 2 – Income Tax/TDS – By Chartered Accountant (Direct Tax)

Module 3 – Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant

Module 4 – Banking and Finance Instruments – By Chartered Accountant

Module 5 – Customs / Import and Export Procedures – By Chartered Accountant