The key differences between GSTR-1, GSTR-2, and GSTR-3B, along with information about the practical GST course by SLA Consultants India in Delhi (postal code 110002), are as follows:

Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110002, by SLA Consultants India, New Delhi,

GSTR-1:

This is a detailed outward supplies return filed monthly or quarterly.

It contains invoice-wise details of all sales made by the taxpayer.

Its primary role is to report sales transactions to the GST portal for matching with buyers’ records.

GSTR-2:

Originally meant for inward supplies (purchases) detailing by taxpayers.

It allowed reconciliation of input tax credit. GST Course in Delhi

However, GSTR-2 filing has been suspended since July 2017; instead, taxpayers use auto-drafted statements like GSTR-2A and GSTR-2B for purchase details and reconciliation.

GSTR-3B:

A summary monthly return filed by taxpayers to declare and pay their net GST liability.

It consolidates details of outward supplies, inward supplies, input tax credit claims, and the tax payable.

It acts as a self-declared summary return and is mandatory to file timely to avoid penalties.

Filing Sequence and Purpose:

Taxpayers file GSTR-3B first every month as a summary return for tax payment.

GSTR-1 follows, where detailed sales data is reported.

GSTR-2 is not filed but is relevant for reconciliation via GSTR-2A and GSTR-2B.

Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110002, by SLA Consultants India, New Delhi,

SLA Consultants India GST Course in Delhi, 110002:

SLA Consultants India offers comprehensive practical GST training in Delhi NCR, including the 110002 area.

Their courses cover GST return filing procedures, including GSTR-1, GSTR-2A/2B reconciliation, and GSTR-3B summary filing.

The training includes hands-on learning, live portal demonstrations, ITC claim procedures, and handling of GST notices.

The program is designed by Chartered Accountants and tax experts, ideal for professionals and students aiming to master GST compliance practically.

Flexible batch timings and both online/offline modes are available.

The course also provides certification to enhance career prospects in taxation and compliance roles.

This practical GST course by SLA Consultants India empowers learners to efficiently manage GST returns and compliance, ensuring avoidance of common filing errors and penalties.

This explanation combines the differences between GSTR-1, GSTR-2, and GSTR-3B, contextualized with practical GST learning opportunities in Delhi 110002 by SLA Consultants India, based on the latest course offerings and institute details.

SLA Consultants Difference Between GSTR-1, GSTR-2, and GSTR-3B, Get Practical GST Course in Delhi, 110002, by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:

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 3 – Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant
Module 4 – Banking and Finance Instruments – By Chartered Accountant
Module 5 – Customs / Import and Export Procedures – By Chartered Accountant

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SLA Consultants India
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E-Mail: hr@slaconsultantsindia.com
Website: https://www.slaconsultantsindia.com/