It is a summarized monthly return of outward and inward supplies.It is to be filed by the 20th of next month.
It includes the information filed under the GSTR-1 and GSTR-2, along with any other liabilities related to preceding tax periods.Similar to GSTR 2A, GSTR-3 is also auto-populated.In case of any mismatch, the recipient can accept, reject, modify, or keep the pending invoices.It is available to each registered normal taxpayer.The buyer or the recipient also has the right to reject, accept, modify, or keep the pending invoices based on the details filled by the seller.Thus, GSTR 2a enables the buyer to verify the details submitted by the seller. This is a read-only document that gets auto-populated as and when the seller files GSTR-1.However, the process of making any required changes and filing are usually done from 11th to 15th of the next month. The due date for filing GSTR 2 is 15th of the next month.It contains the details of purchases made by the taxpayer from both registered and unregistered taxable persons, along with the information about debit notes, credit notes.In contrast to GSTR-1, GSTR-2 is the form which contains the detail information about the inward supply of goods and services.However, it can also be extended by the Commissioner for any class of person beyond the 10th. The return is filed monthly by the 10th of next month.GSTR-1 contains details of invoices, debit notes, credit notes, and revised invoices for outward goods and services.GSTR 1 is a return form that contains the detailed information of all the outward goods and services that are undertaken by the normal registered taxpayer as per the GST Law.The following is the complete list of GSTR forms along with their purpose and due date.