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Different Returns for Normal Scheme When GST was introduced The original concept was that 3 Returns were to be filed GSTR1-->For Details of Sales and Output GSTR2-->For Details of Purchase and Input GSTR3--->GST Payable or Credit But What actually happened was Only GSTR1 was Introduced GSTR2 and GSTR3 were not introduced In its place GSTR3B was introduced Output GST GSTR 1 Input GST GSTR 2 GST payable or GST Credit GSTR3 GSTR3B Annual Return

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.