Understanding the differences between GSTR-1, GSTR-2, and GSTR-3B is essential for every GST-registered business in India. Each return serves a distinct purpose in the GST compliance ecosystem, and recent regulatory changes have made accurate and timely filing more critical than ever.

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GSTR-1: Outward Supplies Return

• Purpose:
  GSTR-1 is a detailed return reporting all outward supplies (sales) made during the month or quarter. It includes invoice-wise details of sales to both businesses (B2B) and consumers (B2C), debit/credit notes, and amendments to previous supplies.

• Who Files:
  All regular GST-registered taxpayers, except those under the composition scheme.

• Frequency:
  Monthly for businesses with turnover above ₹1.5 crore; quarterly for others.

• Recent Changes:
  From April 2025, Table-12 of GSTR-1 is split into B2B and B2C HSN-wise tables, and manual HSN entry is disallowed—only dropdown selection is permitted. GST Training in Delhi

GSTR-2: Inward Supplies Return

• Purpose:
  GSTR-2 (now largely replaced by GSTR-2A/2B) was designed to capture details of all inward supplies (purchases) and enable recipients to claim Input Tax Credit (ITC).

  • GSTR-2A/2B: Auto-generated statements showing eligible ITC based on supplier filings; used for reconciliation before filing GSTR-3B.

• Who Files:
  Originally all regular taxpayers, but GSTR-2 is currently suspended. Reconciliation is now done using GSTR-2A/2B.

GSTR-3B: Summary Return & Tax Payment

• Purpose:
  GSTR-3B is a self-assessed summary return, capturing total outward supplies, inward supplies, ITC claimed, and tax paid for the period.

• Who Files:
  All regular GST taxpayers, regardless of turnover.

• Frequency:
  Monthly (20th of next month) for turnover above ₹5 crore; quarterly (22nd/24th) under the QRMP scheme for smaller taxpayers.

• Recent Changes:
  From July 2025, GSTR-3B becomes non-editable for auto-populated values from GSTR-1/GSTR-1A/IFF. Corrections must be made at the source, not in GSTR-3B itself.

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Key Differences at a Glance

Compliance Tips

• Reconcile GSTR-1, GSTR-3B, and GSTR-2A/2B every period to avoid ITC mismatches and GST notices.

• File on Time: Delays attract late fees and interest.

• Stay Updated: From July 2025, GSTR-3B is non-editable for auto-populated fields; corrections must be made in GSTR-1/GSTR-1A.

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Summary:
GSTR-1 reports outward supplies, GSTR-2A/2B tracks inward supplies for ITC, and GSTR-3B is the summary return for tax payment. Understanding and reconciling these returns is vital for smooth GST compliance and avoiding penalties in 2025.

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