Difference Between GSTR-1, GSTR-2 and GSTR-3B, Get Practical GST Course in Delhi

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Here is a clear and concise explanation of the differences between GSTR-1, GSTR-2, and GSTR-3B, along with information about practical GST training in Delhi.

Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110032, by SLA Consultants India, New Delhi,

GSTR-1: Outward Supplies Return

Purpose: Reports all outward supplies (sales) made by a registered business.
Details Included: Invoice-level data of sales to other businesses (B2B) and consumers (B2C), including invoice numbers, dates, HSN/SAC codes, taxable values, and customer GSTINs.
Filing Frequency: Monthly for businesses with turnover above ₹1.5 crore (or ₹5 crore for QRMP eligibility), or quarterly for smaller businesses. GST Course in Delhi
Impact: Ensures that sales data matches the recipient’s purchase records, enabling accurate Input Tax Credit (ITC) claims by buyers.

GSTR-2: Inward Supplies Return (Suspended)

Purpose: Was intended to report all inward supplies (purchases) and claim ITC.
Current Status: Filing of GSTR-2 has been suspended since September 2017 due to complexity and implementation issues.
Replacement: Now, GSTR-2A (auto-populated from supplier’s GSTR-1) and GSTR-2B (static monthly ITC statement) are used for ITC reconciliation and verification.
Note: GSTR-2 is not currently active, but understanding its original intent helps clarify the GST return framework.

Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110032, by SLA Consultants India, New Delhi,

GSTR-3B: Summary Return

Purpose: Provides a summary of both outward and inward supplies, ITC claimed, and net tax payable for the period.
Details Included: Summary-level data (not invoice-level), self-assessed by the taxpayer.
Filing Frequency: Monthly for most taxpayers, or quarterly for small taxpayers under the QRMP scheme.
Tax Payment: Tax liability is paid at the time of filing GSTR-3B.
Importance: Serves as an interim measure for tax payment and compliance, ensuring timely declaration and payment of GST.

Key Differences Table

Feature	GSTR-1	GSTR-2 (Suspended)	GSTR-3B
Purpose	Outward supplies (sales)	Inward supplies (purchases)	Summary of sales, purchases, and tax payment
Frequency	Monthly/Quarterly	Not applicable	Monthly/Quarterly
Detail Level	Detailed, invoice-level	Not applicable	Summary, self-declared
ITC Reporting	Not applicable	Not applicable	ITC claimed and paid
Status	Active	Suspended	Active

Practical GST Course in Delhi by SLA Consultants India

SLA Consultants India, located in New Delhi (110032), offers a practical GST course that covers all aspects of GST return filing, including GSTR-1, GSTR-2A/2B, and GSTR-3B. The course provides hands-on training, real-world case studies, and step-by-step guidance, helping businesses and professionals master GST compliance and stay updated with the latest regulations9.

By understanding and managing these returns, businesses can ensure accurate tax reporting, maximize ITC benefits, and maintain a strong compliance record under the GST regime.

SLA Consultants Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110032, 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/