Difference Between GSTR-1, GSTR-2, and GSTR-3B
The Goods and Services Tax (GST) system in India mandates businesses to file different returns to report sales, purchases, and tax payments. Among these, GSTR-1, GSTR-2, and GSTR-3B are crucial for ensuring compliance. Here’s a breakdown of their differences:
| GST Return | Purpose | Details Required | Filing Frequency | Due Date |
|---|---|---|---|---|
| GSTR-1 | Report outward supplies (sales) | Invoice-wise details of sales, exports, debit/credit notes | Monthly (if turnover > ₹5 crore) / Quarterly (QRMP scheme) | 11th of the following month (monthly) / 13th of the month after the quarter (quarterly) |
| GSTR-2 (Suspended) | Report inward supplies (purchases) | Details of purchases, ITC claimed | Monthly | Suspended (Replaced by GSTR-2B) |
| GSTR-3B | Summary return for tax payment | Total taxable value, ITC claimed, net tax liability | Monthly | 20th of the following month (for turnover > ₹5 crore), staggered for QRMP scheme |
Key Differences
- GSTR-1 reports sales transactions, whereas GSTR-2 (now replaced by GSTR-2B) was meant for purchase details.
- GSTR-3B is a summary return that includes both sales and purchases but does not require invoice-level details. GST Course in Delhi
- GSTR-1 and GSTR-2 (earlier) were linked for reconciliation, while GSTR-3B is used for tax payment.
- Filing GSTR-1 correctly is crucial, as it affects the buyer’s input tax credit (ITC).
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Module 1 – GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
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