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-1 is the return form for outward supplies under GST. It consists of multiple tables (and sub-tables) that categorize various types of transactions. Key Tables and Purpose

• Table 4A – B2B Supplies (Registered – Regular) : Reports taxable sales to registered persons (other than RCM).

• Table 4B – B2B Supplies Under Reverse Charge : Reports sales where GST is payable by the registered buyer under RCM.

• Table 5 – B2CL (Inter-State Large Invoices) : Reports inter-state sales to unregistered persons exceeding ₹1,00,000 per invoice.

• Table 6A – Exports (With/Without Payment) : Reports export invoices made with IGST or under LUT without IGST.

• Table 6B – Supplies to SEZ Units/Developers : Reports supplies made to SEZ units or developers.

• Table 6C – Deemed Exports : Reports transactions notified as deemed exports under GST law.

• Table 7 – B2C (Others – Small Supplies) : Reports small intra-state and inter-state sales to unregistered persons.

• Table 8 – Nil-Rated, Exempt & Non-GST Supplies : Reports outward supplies not liable to GST.

• Table 9A – Amendments to B2B, B2CL, Exports, SEZ, Deemed Exports : Used to correct invoices of earlier tax periods.

• Table 9B – Credit/Debit Notes

  • Registered: For notes issued to registered persons.

  • Unregistered: For notes issued for B2C supplies.

• Table 9C – Amendments of Credit/Debit Notes : Corrects previously reported credit or debit notes.

• Table 10 – Amendment of B2C (Others) : Used to correct previously reported B2C sales.

• Table 11A – Advance Received (Not Invoiced Yet) : Reports advances received before issuing invoice.

• Table 11B – Advance Adjustments : Adjusts advances against invoices issued during the period.

• Table 11A/11B – Amendments to Advances : Corrects advance entries of previous periods.

• Table 12 – HSN-Wise Summary of Supplies : Provides HSN-wise summary of taxable value and GST.

• Table 13 – Summary of Documents Issued : Reports count of invoices, debit notes, and credit notes issued.

• Table 14 – E-Commerce Operator Transactions : Reports supplies made through e-commerce platforms.

• Table 15 – Section 9(5) Supplies : Reports supplies where GST is payable by the e-commerce operator.

• Table 15A – Amendments for Section 9(5) Supplies : Corrects Section 9(5) supplies reported earlier.

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