Difference Between GSTR-1, GSTR-3B, and GSTR-2B Explained Understanding the Difference Between GSTR-1, GSTR-3B, and GSTR-2B is essential for every GST-registered business in India. In 2026, GST compliance has become more data-driven, and mismatches between these returns are one of the most common reasons for GST notices, ITC reversals, and penalties.
Although these forms are interlinked, each serves a distinct purpose. This article explains them in a...