The timestamps of the Incoming messages should be accurate as this is provided by the network. As I understand it the message was sent at x time in a timezone which is GMT+3. The time shown is the time sent in that timezone. So a message sent at 1700hrs GMT+3 was sent at 1400hrs GMT and so on.
The outgoing message timestamp is most likely unreliable and in addition seldom will it record anything other than GMT+0, if it includes a timezone at all. This timestamp is pulled from the device clock and should be relied upon with the utmost caution and only after validation with call data records from the network provider.
GMT - UTC - Essentially the same thing.
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