Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110032, by SLA Consultants India, New Delhi, Professional
1 week ago Learning Delhi 9 views
Location: Delhi
Price: Contact us Negotiable
Heres a clear comparison of GSTR-1, GSTR-2, and GSTR-3Bthe three foundational GST returnsreflecting the latest regulatory changes in 2025. This guide also highlights the value of a practical GST course in Delhi (110032) by SLA Consultants India for mastering these returns.
| Return | Purpose & Content | Filing Frequency | Who Files? | Key 2025 Updates & Notes |
|---|---|---|---|---|
| GSTR-1 | Details of all outward supplies (sales), including invoice-wise data for B2B, B2C, exports, etc. | Monthly/Quarterly | All regular taxpayers | Table-12 now split into B2B/B2C; HSN codes via dropdown only; auto-populates GSTR-3B; accuracy is crucial. |
| GSTR-2 | (Suspended) Was for inward supplies (purchases) and ITC claims, matched with suppliers GSTR-1 data. | Suspended since 2017 | Was all regular taxpayers | Now replaced by GSTR-2A (dynamic, read-only) and GSTR-2B (static, monthly ITC statement) for ITC reconciliation. |
| GSTR-3B | Summary return: total outward/inward supplies, ITC claimed, and tax liability. | Monthly/Quarterly | All regular taxpayers | From July 2025, outward supply values in Table 3 auto-populated from GSTR-1/1A/IFF and are non-editable; corrections via GSTR-1A only. |
Key Differences Explained
GSTR-1:
Focuses on reporting sales (outward supplies) with invoice-level detail.
Data feeds directly into buyers ITC statements (GSTR-2A/2B) and now auto-populates GSTR-3B.
Errors in GSTR-1 can block ITC for buyers and cause compliance issues.
GSTR-2:
Originally designed to report purchases (inward supplies) and match with supplier data for ITC claims.
Filing is suspended; ITC reconciliation now relies on auto-populated GSTR-2A (dynamic) and GSTR-2B (static).
GSTR-3B:
A summary return for reporting total sales, purchases, ITC, and tax liability. GST Certification in Delhi
As of July 2025, key fields are auto-populated from GSTR-1/1A/IFF and cannot be manually edited. Corrections must be made through GSTR-1A before filing GSTR-3B.
Filing GSTR-3B is mandatory for timely tax payment and ITC claims; mismatches can trigger scrutiny or penalties.
Why Practical GST Training Matters
A practical GST course in Delhi (110032) by SLA Consultants India will enable you to:
File and reconcile GSTR-1, GSTR-3B, and ITC using GSTR-2A/2B with real-world scenarios.
Master the July 2025 compliance changes, including auto-population, non-editable fields, and proper amendment procedures.
Build job-ready skills for accounting, tax, and compliance roles in the evolving GST landscape910.
In summary:
GSTR-1 reports sales, GSTR-2 (now GSTR-2A/2B) supports ITC reconciliation, and GSTR-3B is the summary tax returnnow tightly system-linked. Mastery of these forms is essential for GST compliance and business success in 2025, and SLA Consultants Indias practical course in Delhi (110032) provides the expertise you need.
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/
E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses
Module 1 - GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
Module 2 - Income Tax/TDS - By Chartered Accountant (Direct Tax)
Module 4 - Banking and Finance Instruments - By Chartered Accountant
Module 5 - Customs / Import and Export Procedures - By Chartered Accountant
Contact Us:
SLA Consultants India
82-83, 3rd Floor, Vijay Block,
Above Titan Eye Shop,
Metro Pillar No. 52,
Laxmi Nagar, New Delhi,110092
Call +91- 8700575874
E-Mail: hr@slaconsultantsindia.com
Website: https://www.slaconsultantsindia.com/
