{"id":30309,"date":"2025-10-28T14:54:40","date_gmt":"2025-10-28T09:24:40","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30309"},"modified":"2026-02-02T23:57:29","modified_gmt":"2026-02-02T18:27:29","slug":"comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/","title":{"rendered":"Comparison of GSTR-1, GSTR-3B, GSTR-2A &#038; GSTR-2B"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d7b14af0b7f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d7b14af0b7f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#Comparison_of_GSTR-1_GSTR-3B_GSTR-2A_GSTR-2B\" title=\"Comparison of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B\">Comparison of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#Quick_Summary_of_GSTR-1_GSTR-3B_GSTR-2A_GSTR-2B\" title=\"Quick Summary of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B\">Quick Summary of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#GSTR-1\" title=\"GSTR-1\">GSTR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#GSTR-3B\" title=\"GSTR-3B\">GSTR-3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#GSTR-2A\" title=\"GSTR-2A\">GSTR-2A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#GSTR-2B\" title=\"GSTR-2B\">GSTR-2B<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#GSTR%E2%80%913B_Interest_Calculation_Filing_Enhancements_Effective_January_2026\" title=\"GSTR\u20113B Interest Calculation &amp; Filing Enhancements | Effective January 2026\">GSTR\u20113B Interest Calculation &amp; Filing Enhancements | Effective January 2026<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#REVISED_INTEREST_CALCULATION_FORMULA\" title=\"REVISED INTEREST CALCULATION FORMULA\">REVISED INTEREST CALCULATION FORMULA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#Auto-Populated_Interest_Table_51\" title=\"Auto-Populated Interest (Table 5.1)\">Auto-Populated Interest (Table 5.1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#Tax_Liability_Breakup_%E2%80%93_Auto%E2%80%91Populated\" title=\"Tax Liability Breakup \u2013 Auto\u2011Populated\">Tax Liability Breakup \u2013 Auto\u2011Populated<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#Greater_Flexibility_in_ITC_Utilisation_Table_61\" title=\"Greater Flexibility in ITC Utilisation (Table 6.1)\">Greater Flexibility in ITC Utilisation (Table 6.1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#GSTR%E2%80%9110_Interest_on_Late_Final_Return_Filing\" title=\"GSTR\u201110: Interest on Late Final Return Filing\">GSTR\u201110: Interest on Late Final Return Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/comparison-of-gstr-1-gstr-3b-gstr-2a-gstr-2b\/#Implementation_Timeline\" title=\"Implementation Timeline\">Implementation Timeline<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30310\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/comparation.jpeg\" alt=\"Comparison of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B\" width=\"1280\" height=\"853\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/comparation.jpeg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/comparation-300x200.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/comparation-1024x682.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/comparation-768x512.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/comparation-800x533.jpeg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Comparison_of_GSTR-1_GSTR-3B_GSTR-2A_GSTR-2B\"><\/span><span style=\"color: #000080;\"><strong>Comparison of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Difference of GST returns (GSTR-1, GSTR-3B, GSTR-2A, and GSTR-2B) along with their filing dates and key characteristics. Here\u2019s a structured breakdown:<\/p>\n<table>\n<thead>\n<tr>\n<td>Return Type<\/td>\n<td>Purpose<\/td>\n<td>Filed By<\/td>\n<td>Nature<\/td>\n<td>Frequency<\/td>\n<td>Due Date \/ Availability<\/td>\n<td>Remarks<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>GSTR-1<\/td>\n<td>Statement of outward supplies (sales) made<\/td>\n<td>Supplier of goods\/services<\/td>\n<td>Filed return<\/td>\n<td>Monthly \/ Quarterly (QRMP)<\/td>\n<td>\u2022 Monthly: 11th of next month<br \/>\n\u2022 QRMP: 13th of month following quarter<\/td>\n<td>Forms basis for recipient\u2019s GSTR-2A\/2B<\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B<\/td>\n<td>Summary return of outward + inward supplies, ITC claim, and tax payment<\/td>\n<td>All regular taxpayers<\/td>\n<td>Filed return<\/td>\n<td>Monthly \/ Quarterly (QRMP)<\/td>\n<td>\u2022 Monthly: 20th of next month<br \/>\n\u2022 QRMP: 22nd or 24th, depending on State<\/td>\n<td>Liability and ITC adjusted here<\/td>\n<\/tr>\n<tr>\n<td>GSTR-2A<\/td>\n<td>Auto-generated statement of inward supplies (purchases) based on supplier\u2019s GSTR-1<\/td>\n<td>Auto-populated for recipient<\/td>\n<td>Read-only (Dynamic)<\/td>\n<td>Real-time<\/td>\n<td>Continuously updated as suppliers upload invoices<\/td>\n<td>Used for reconciliation only<\/td>\n<\/tr>\n<tr>\n<td>GSTR-2B<\/td>\n<td>Static auto-drafted statement of ITC available for claim<\/td>\n<td>Auto-generated for recipient<\/td>\n<td>Read-only (Static)<\/td>\n<td>Monthly<\/td>\n<td>Available on 14th of every month (for previous month)<\/td>\n<td>Used for ITC matching with GSTR-3B<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quick_Summary_of_GSTR-1_GSTR-3B_GSTR-2A_GSTR-2B\"><\/span><span style=\"color: #000080;\"><strong>Quick Summary of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-1\"><\/span><span style=\"color: #000080;\"><strong>GSTR-1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Purpose: Statement of outward supplies (sales made).<\/li>\n<li>Who files: Supplier of goods\/services.<\/li>\n<li>Frequency: Monthly\/Quarterly.<\/li>\n<li>Due Date:\n<ul>\n<li>Monthly: 11th of the next month.<\/li>\n<li>Quarterly: 13th of the month following the quarter.<\/li>\n<li>GSTR-1 \u2192 Sales details (filed by 11th\/13th).- Details of Sales \/ Outward Supplies : Filed by 11th \/ 13th<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>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.\u00a0Key Tables and Purpose<\/p>\n<ul data-start=\"334\" data-end=\"2707\">\n<li data-start=\"334\" data-end=\"456\">\n<p data-start=\"337\" data-end=\"456\">Table 4A \u2013 B2B Supplies (Registered \u2013 Regular) : Reports taxable sales to registered persons (other than RCM).<\/p>\n<\/li>\n<li data-start=\"458\" data-end=\"586\">\n<p data-start=\"461\" data-end=\"586\">Table 4B \u2013 B2B Supplies Under Reverse Charge : Reports sales where GST is payable by the registered buyer under RCM.<\/p>\n<\/li>\n<li data-start=\"588\" data-end=\"728\">\n<p data-start=\"591\" data-end=\"728\">Table 5 \u2013 B2CL (Inter-State Large Invoices) : Reports inter-state sales to unregistered persons exceeding \u20b91,00,000 per invoice.<\/p>\n<\/li>\n<li data-start=\"730\" data-end=\"851\">\n<p data-start=\"733\" data-end=\"851\">Table 6A \u2013 Exports (With\/Without Payment) : Reports export invoices made with IGST or under LUT without IGST.<\/p>\n<\/li>\n<li data-start=\"853\" data-end=\"960\">\n<p data-start=\"856\" data-end=\"960\">Table 6B \u2013 Supplies to SEZ Units\/Developers : Reports supplies made to SEZ units or developers.<\/p>\n<\/li>\n<li data-start=\"962\" data-end=\"1064\">\n<p data-start=\"965\" data-end=\"1064\">Table 6C \u2013 Deemed Exports : Reports transactions notified as deemed exports under GST law.<\/p>\n<\/li>\n<li data-start=\"1066\" data-end=\"1192\">\n<p data-start=\"1069\" data-end=\"1192\">Table 7 \u2013 B2C (Others \u2013 Small Supplies) : Reports small intra-state and inter-state sales to unregistered persons.<\/p>\n<\/li>\n<li data-start=\"1194\" data-end=\"1298\">\n<p data-start=\"1197\" data-end=\"1298\">Table 8 \u2013 Nil-Rated, Exempt &amp; Non-GST Supplies : Reports outward supplies not liable to GST.<\/p>\n<\/li>\n<li data-start=\"1300\" data-end=\"1427\">\n<p data-start=\"1303\" data-end=\"1427\">Table 9A \u2013 Amendments to B2B, B2CL, Exports, SEZ, Deemed Exports : Used to correct invoices of earlier tax periods.<\/p>\n<\/li>\n<li data-start=\"1429\" data-end=\"1593\">\n<p data-start=\"1433\" data-end=\"1468\">Table 9B \u2013 Credit\/Debit Notes<\/p>\n<ul data-start=\"1473\" data-end=\"1593\">\n<li data-start=\"1473\" data-end=\"1532\">\n<p data-start=\"1475\" data-end=\"1532\">Registered: For notes issued to registered persons.<\/p>\n<\/li>\n<li data-start=\"1537\" data-end=\"1593\">\n<p data-start=\"1539\" data-end=\"1593\">Unregistered: For notes issued for B2C supplies.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1595\" data-end=\"1706\">\n<p data-start=\"1599\" data-end=\"1706\">Table 9C \u2013 Amendments of Credit\/Debit Notes : Corrects previously reported credit or debit notes.<\/p>\n<\/li>\n<li data-start=\"1708\" data-end=\"1807\">\n<p data-start=\"1712\" data-end=\"1807\">Table 10 \u2013 Amendment of B2C (Others) : Used to correct previously reported B2C sales.<\/p>\n<\/li>\n<li data-start=\"1809\" data-end=\"1922\">\n<p data-start=\"1813\" data-end=\"1922\">Table 11A \u2013 Advance Received (Not Invoiced Yet) : Reports advances received before issuing invoice.<\/p>\n<\/li>\n<li data-start=\"1924\" data-end=\"2031\">\n<p data-start=\"1928\" data-end=\"2031\">Table 11B \u2013 Advance Adjustments : Adjusts advances against invoices issued during the period.<\/p>\n<\/li>\n<li data-start=\"2033\" data-end=\"2133\">\n<p data-start=\"2037\" data-end=\"2133\">Table 11A\/11B \u2013 Amendments to Advances : Corrects advance entries of previous periods.<\/p>\n<\/li>\n<li data-start=\"2135\" data-end=\"2242\">\n<p data-start=\"2139\" data-end=\"2242\">Table 12 \u2013 HSN-Wise Summary of Supplies : Provides HSN-wise summary of taxable value and GST.<\/p>\n<\/li>\n<li data-start=\"2244\" data-end=\"2363\">\n<p data-start=\"2248\" data-end=\"2363\">Table 13 \u2013 Summary of Documents Issued : Reports count of invoices, debit notes, and credit notes issued.<\/p>\n<\/li>\n<li data-start=\"2365\" data-end=\"2476\">\n<p data-start=\"2369\" data-end=\"2476\">Table 14 \u2013 E-Commerce Operator Transactions : Reports supplies made through e-commerce platforms.<\/p>\n<\/li>\n<li data-start=\"2478\" data-end=\"2592\">\n<p data-start=\"2482\" data-end=\"2592\">Table 15 \u2013 Section 9(5) Supplies : Reports supplies where GST is payable by the e-commerce operator.<\/p>\n<\/li>\n<li data-start=\"2594\" data-end=\"2707\">\n<p data-start=\"2598\" data-end=\"2707\">Table 15A \u2013 Amendments for Section 9(5) Supplies : Corrects Section 9(5) supplies reported earlier.<\/p>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-3B\"><\/span><span style=\"color: #000080;\"><strong>GSTR-3B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Purpose: Summary return of outward + inward supplies, ITC claim, and tax payment.<\/li>\n<li>Who files: All regular taxpayers.<\/li>\n<li>Frequency: Monthly\/Quarterly.<\/li>\n<li>Due Date:\n<ul>\n<li>Monthly: 20th of the next month.<\/li>\n<li>Quarterly: 22nd or 24th of the month following the quarter.<\/li>\n<\/ul>\n<\/li>\n<li>GSTR-3B: Tax summary &amp; payment (filed by 20th\/22nd\/24th). Tax Summary &amp; Payment : Filed by 20th \/ 22nd \/ 24th<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-2A\"><\/span><strong>GSTR-2A<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Purpose: Auto-generated statement of inward supplies (purchases).<\/li>\n<li>Who files: Not filed \u2014 read-only dynamic report.<\/li>\n<li>Frequency: Updated in real-time.<\/li>\n<li>Due Date: No filing required.<\/li>\n<li>GSTR-2A : Dynamic purchase report (view only).- Dynamic Purchases Report : Auto-updated, view only<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-2B\"><\/span><strong>GSTR-2B<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Purpose: Static auto-drafted ITC statement.<\/li>\n<li>Who files: Not filed\u2014reference report for ITC.<\/li>\n<li>Frequency: Monthly.<\/li>\n<li>Availability: 14th of every month (for the previous month).<\/li>\n<li>GSTR-2B : Static ITC statement (available on 14th). Static ITC Statement : Available on 14th each month<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GSTR%E2%80%913B_Interest_Calculation_Filing_Enhancements_Effective_January_2026\"><\/span><span style=\"color: #000080;\"><strong>GSTR\u20113B Interest Calculation &amp; Filing Enhancements | Effective January 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31185\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR\u20113B-Interest-Calculation-Filing-Enhancements.jpeg\" alt=\"GSTR\u20113B Interest Calculation &amp; Filing Enhancements\" width=\"1024\" height=\"1024\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR\u20113B-Interest-Calculation-Filing-Enhancements.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR\u20113B-Interest-Calculation-Filing-Enhancements-300x300.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR\u20113B-Interest-Calculation-Filing-Enhancements-150x150.jpeg 150w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR\u20113B-Interest-Calculation-Filing-Enhancements-768x768.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR\u20113B-Interest-Calculation-Filing-Enhancements-800x800.jpeg 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>The GST portal has rolled out major taxpayer-friendly upgrades that every business and tax professional should prepare for. These changes directly impact interest liability, ITC utilisation, return accuracy, and final return compliance.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"REVISED_INTEREST_CALCULATION_FORMULA\"><\/span><span style=\"color: #000080;\"><strong>REVISED INTEREST CALCULATION FORMULA<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The new system fundamentally changes how interest under Section 50 is calculated. <strong>New Formula<\/strong><\/p>\n<pre><code>Interest = (Net Tax Liability \u2013 Minimum Cash Balance in ECL) \u00d7 (Days Delayed \u00f7 365) \u00d7 Interest Rate\r\n<\/code><\/pre>\n<p>Interest will now apply ONLY on the <em>actual shortfall<\/em>, not the entire liability. If a GST taxpayer keeps money in the Electronic Cash Ledger (ECL) before the due date, it directly reduces interest. This ensures a fair, realistic, and taxpayer\u2011friendly computation. GST taxpayers should\u00a0maintain a sufficient ECL balance before the due date to minimize interest. following are\u00a0<strong>KEY CHANGES FROM JANUARY 2026<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Auto-Populated_Interest_Table_51\"><\/span><span style=\"color: #000080;\"><strong>Auto-Populated Interest (Table 5.1)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The system auto-calculates the minimum interest based on delay. Downward editing is not allowed (prevents under-reporting).\u00a0 and upward editing is allowed if self-assessment requires it. Also, taxpayer responsibility continues; self-assessment is\u00a0still mandatory.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Liability_Breakup_%E2%80%93_Auto%E2%80%91Populated\"><\/span><span style=\"color: #000080;\"><strong>Tax Liability Breakup \u2013 Auto\u2011Populated<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The table auto-fills using Document dates from GSTR\u20111 \/ 1A \/ IFF and also Helps us Correctly map previous-period supplies and Align with Section 50 interest provisions and reduces mismatches between GSTR\u20111 and GSTR\u20113B.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Greater_Flexibility_in_ITC_Utilisation_Table_61\"><\/span><span style=\"color: #000080;\"><strong>Greater Flexibility in ITC Utilisation (Table 6.1)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>\n<p>New Sequence Rules : <span style=\"font-size: 16px;\">After exhausting <\/span>IGST credit<span style=\"font-size: 16px;\">, taxpayers may use <\/span>CGST and SGST<span style=\"font-size: 16px;\"> in <\/span>any order<span style=\"font-size: 16px;\">. <\/span><span style=\"font-size: 16px;\">Increased liquidity and planning flexibility. and <\/span><span style=\"font-size: 16px;\">Removes earlier rigid utilisation hierarchy.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR%E2%80%9110_Interest_on_Late_Final_Return_Filing\"><\/span><span style=\"color: #000080;\"><strong>GSTR\u201110: Interest on Late Final Return Filing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For cancelled taxpayers: Delayed filing of final GSTR\u20113B (for the cancellation period) and interest now collected through GSTR\u201110.\u00a0This closes loopholes and ensures consistent interest recovery.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Implementation_Timeline\"><\/span><span style=\"color: #000080;\"><strong>Implementation Timeline<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1hm93bs f1ddd56o f16vktn6 f1enuhaj fdclmfp f1ev3kgc ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 110px;\" width=\"830\">\n<tbody>\n<tr>\n<th>Change<\/th>\n<th>Effective From<\/th>\n<\/tr>\n<tr>\n<td>New interest rules<\/td>\n<td>January 2026 tax period<\/td>\n<\/tr>\n<tr>\n<td>Auto\u2011population of interest<\/td>\n<td>GSTR\u20113B of February 2026 onwards<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Keep your ECL funded before the due date. Even a small balance can significantly reduce interest liability under the minimum cash balance method.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comparison of GSTR-1, GSTR-3B, GSTR-2A &amp; GSTR-2B Difference of GST returns (GSTR-1, GSTR-3B, GSTR-2A, and GSTR-2B) along with their filing dates and key characteristics. Here\u2019s 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,1],"tags":[10352],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30309"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=30309"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30309\/revisions"}],"predecessor-version":[{"id":31186,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30309\/revisions\/31186"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=30309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=30309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=30309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}