What are the GSTR-1, GSTR-2, GSTR-2A, GSTR-3 & GSTR-3B?

GSTR 1, 2, 2A, 3, 3B under GST Law in India | EZTax.in

GSTR stands for GST Return, there are five commonly used returns under GST


GSTR 1 is a monthly Statement of outward supplies i.e., sales of goods or services or both to be furnished by all regular and casual tax payers taxpayers. The taxpayer can file GSTR1 online directly through GSTN or through GSP’s. GSTR-1 needs to be filed even if there is no business activity (NIL Return) during the tax period.


Every registered taxable person is required to give details of inward supplies, i.e., purchases of goods or services or both for a tax period in GSTR-2. GSTR-2 includes purchases from registered supplier, unregistered supplier. The GSTR-2 filed by a registered dealer is used by the government to check with the sellers’ GSTR-1 for input tax credit reconciliation. GSTR-2 is an official return which must be filed and it will have the same information as GSTR-2A, but at this time, GSTR-2 can be edited.


GSTR-2A is a purchase-related tax return that is automatically generated for each business by the GST portal. GSTR-2A is a read-only document with a list of all of the invoices from the various sellers during the month. You can also download a copy of it from GSTN Portal. In addition, EZTax.in GST Accounting system provides a way to reconcile your 2A with the purchase entries made in to the system, to make sure any mismatch etc.


GSTR-3 is a monthly return with the summarized details of sales, purchases, sales during the month along with the amount of GST liability. This return is auto-generated pulling information from GSTR-1 and GSTR-2. GSTR-3 will show the amount of GST liability for the month. The taxpayer must pay the tax and file the return. But now taxpayer needs to file GSTR-3B instead of GSTR-3.


Every registered person under regular scheme of GST has to file their GSTR-3B every month. GSTR-3B is a simple return which contains consolidated summary of sales and purchases. However the following persons are not required to file GSTR-3B:

  1. Input Service Distributors.
  2. Persons paying tax under composition scheme.
  3. Suppliers of OIDAR.
  4. Non-resident taxable persons.


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