Comparison of GSTR-1, GSTR-3B, GSTR-2A & GSTR-2B

Comparison of GSTR-1, GSTR-3B, GSTR-2A & GSTR-2B

Difference of GST returns (GSTR-1, GSTR-3B, GSTR-2A, and GSTR-2B) along with their filing dates and key characteristics. Here’s a structured breakdown:

Return Type	Purpose	Filed By	Nature	Frequency	Due Date / Availability	Remarks
GSTR-1	Statement of outward supplies (sales) made	Supplier of goods/services	Filed return	Monthly / Quarterly (QRMP)	• Monthly: 11th of next month • QRMP: 13th of month following quarter	Forms basis for recipient’s GSTR-2A/2B
GSTR-3B	Summary return of outward + inward supplies, ITC claim, and tax payment	All regular taxpayers	Filed return	Monthly / Quarterly (QRMP)	• Monthly: 20th of next month • QRMP: 22nd or 24th, depending on State	Liability and ITC adjusted here
GSTR-2A	Auto-generated statement of inward supplies (purchases) based on supplier’s GSTR-1	Auto-populated for recipient	Read-only (Dynamic)	Real-time	Continuously updated as suppliers upload invoices	Used for reconciliation only
GSTR-2B	Static auto-drafted statement of ITC available for claim	Auto-generated for recipient	Read-only (Static)	Monthly	Available on 14th of every month (for previous month)	Used for ITC matching with GSTR-3B

Quick Summary of GSTR-1, GSTR-3B, GSTR-2A & GSTR-2B

GSTR-1

• Purpose: Statement of outward supplies (sales made).
• Who files: Supplier of goods/services.
• Frequency: Monthly/Quarterly.
• Due Date:
  • Monthly: 11th of the next month.
  • Quarterly: 13th of the month following the quarter.
• GSTR-1 → Sales details (filed by 11th/13th).- Details of Sales / Outward Supplies : Filed by 11th / 13th

GSTR-3B

• Purpose: Summary return of outward + inward supplies, ITC claim, and tax payment.
• Who files: All regular taxpayers.
• Frequency: Monthly/Quarterly.
• Due Date:
  • Monthly: 20th of the next month.
  • Quarterly: 22nd or 24th of the month following the quarter.
• GSTR-3B: Tax summary & payment (filed by 20th/22nd/24th). Tax Summary & Payment : Filed by 20th / 22nd / 24th

GSTR-2A

• Purpose: Auto-generated statement of inward supplies (purchases).
• Who files: Not filed — read-only dynamic report.
• Frequency: Updated in real-time.
• Due Date: No filing required.
• GSTR-2A : Dynamic purchase report (view only).- Dynamic Purchases Report : Auto-updated, view only

GSTR-2B

• Purpose: Static auto-drafted ITC statement.
• Who files: Not filed — reference report for ITC.
• Frequency: Monthly.
• Availability: 14th of every month (for the previous month).
• GSTR-2B : Static ITC statement (available on 14th). Static ITC Statement : Available on 14th each month