Nov 26, 2025
If you’ve ever felt confused between GSTR-1, GSTR-2B, and GSTR-3B — you’re not alone.
These are the three most important GST returns, and understanding their differences helps you maintain accurate filings and prevent ITC mismatches.
What is GSTR-1?
GSTR-1 is the monthly (or quarterly) return for outward supplies, where you report all sales invoices, debit notes, and credit notes.
Key Highlights:
Filed by the 11th of the following month.
Used by the government to generate your buyer’s GSTR-2B.
Errors here can block your customers’ ITC.
What is GSTR-2B?
GSTR-2B is an auto-generated ITC statement available monthly. It shows the details uploaded by your suppliers in their GSTR-1.
Key Highlights:
Released on 14th of every month.
Used to match and validate ITC before filing GSTR-3B.
Only ITC shown in GSTR-2B is claimable — anything missing must be followed up with suppliers.
What is GSTR-3B?
GSTR-3B is a monthly self-declaration return that summarizes your outward supplies, inward supplies, ITC, and tax payment.
Key Highlights:
Filed by the 20th of every month.
No invoice-level details, but figures must match GSTR-1 and 2B.
Acts as the official tax payment return.
Comparison Table
Aspect | GSTR-1 | GSTR-2B | GSTR-3B |
|---|---|---|---|
Purpose | Report sales | View ITC | Pay tax |
Data Provided By | You (supplier) | System (auto from suppliers) | You (self-declared) |
Filing Frequency | Monthly/Quarterly | Monthly | Monthly |
Due Date | 11th | 14th | 20th |
Affects | Buyer’s ITC | Your ITC claim | Tax payment |
How These Returns Are Linked
1️⃣ You file GSTR-1 → system creates GSTR-2B for your buyer.
2️⃣ You use GSTR-2B → claim eligible ITC in GSTR-3B.
3️⃣ Tax payment happens in GSTR-3B, completing the cycle.
Common Mistakes to Avoid
❌ Not reconciling GSTR-1 and 3B data.
❌ Claiming ITC not visible in 2B.
❌ Missing corrections or amendments.
Conclusion
Understanding the flow between GSTR-1, GSTR-2B, and GSTR-3B ensures you never overclaim ITC or underreport tax. Accurate filing keeps your business compliant and your customers satisfied.
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