Difference between GSTR1 and GSTR 2

How to differentiate GSTR2 with GSTR1?



What is GSTR1 and GSTR 2? How does GSTR1 differ from GSTR 2?


GSTR 1 is monthly Statement of Outward supplies of Goods or Services filed by registered person. But GSTR 2 return signifies accrual of ITC (input Tax credit) from the inputs acquired at some point of the preceding month.

GSTR 1 has to be filed on 10th day of month, whereas GSTR 2 has to be filed on 15th of the next month.

GSTR 1 has to be filed every taxpayer except Composition Scheme taxpayers, Non-Resident Foreign taxpayers, TDS deductor, E commerce Operators and Input Service Distributors as there are separate returns for them, whereas GSTR 2 has to be filed GST registered person.


Details about GSTR 2 and GSTR1 mentioned in this web blog. You may click below links for details about GSTR1 and GSTR 2:


How does GSTR1 work under GST return filing?

What is GSTR2?


This post explains in brief about difference between GSTR 2 and GSTR1.

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Nil rate of GST on sale of Fish seeds

 Any GST exemption on Foliage without flowers or flower buds

 Is GST attracts on Fresh Shrimp

Nil rate of GST on sale of Grapes

 Is GST attracts on Groundnuts, not roasted or otherwise cooked?

 Any GST exemption on Human hair dressed, thinned, bleached or otherwise worked

Nil rate of GST on Jerusalem artichokes

 No need to pay GST on kala namak

 Should I need to pay GST on Lassi?

Nil rate of GST on Live Birds

 No need paying GST on live lobster

 Is GST attracts on mattocks

Nil rate of GST on sale of measuring instruments and apparatus, parts and accessories

 What is the rate of GST on milk and cream?

 Any GST exemption on Onion?

Nil rate of GST on parched paddy or rice coated with sugar

No need paying GST on peaches

 Is GST attracts on sago pith

 Any GST exemption on shallots?

 Should I need to pay GST on spades?

Nil rate of GST on sweet potatoes

 No need to pay GST on walnuts

Nil rate of GST on Waste of fine or coarse animal hair

 Is GST attracts on Services by way of training or coaching relating to arts or culture

Any GST exemption on Services of general insurance business provided under National Agricultural Insurance Scheme









Jeane Belle : Thanks for the article

ABDUL KARIM: Be a good citizen of the country by returning your income tax files. In future you will be safe from legal issues. you may gonna need it.

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