Points to be Kept in Mind While filing GSTR-1- Details of Outward Supplies

1. Terms used:
   1. GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number
   2. UIN: Unique Iden­ti­ty Number
   3. UQC: Unit Quan­ti­ty Code
   4. HSN: Har­mo­nized Sys­tem of Nomenclature
   5. POS: Place of Sup­ply (Respec­tive State)
   6. B to B: From one reg­is­tered per­son to anoth­er reg­is­tered person
   7. B to C: From reg­is­tered per­son to unreg­is­tered person
2. The details in GSTR‑1 should be fur­nished by 10thof the month suc­ceed­ing the rel­e­vant tax period.
3. Aggre­gate turnover of the tax­pay­er for the imme­di­ate pre­ced­ing finan­cial year and first quar­ter of the cur­rent finan­cial year shall be report­ed in the pre­lim­i­nary infor­ma­tion in Table This infor­ma­tion would be required to be sub­mit­ted by the tax­pay­ers only in the first year. Quar­ter­ly turnover infor­ma­tion shall not be cap­tured in sub­se­quent returns. Aggre­gate turnover shall be auto-pop­u­lat­ed in sub­se­quent years.
4. Invoice-lev­el infor­ma­tion per­tain­ing to the tax peri­od should be report­ed for all sup­plies as under:

• For all B to B sup­plies (whether inter-State or intra-State), invoice lev­el details, rate-wise, should be uploaded in Table 4, includ­ing sup­plies attract­ing reverse charge and those effect­ed through e‑commerce oper­a­tor. Out­wards sup­ply infor­ma­tion in these cat­e­gories are to be fur­nished sep­a­rate­ly in the
• For all inter-State B to C sup­plies, where invoice val­ue is more than Rs. 2,50,000/- (B to C Large) invoice lev­el details, rate-wise, should be uploaded in Table 5; and
• For all B to C sup­plies (whether inter-State or intra-State) where invoice val­ue is up to 2,50,000/- State-wise sum­ma­ry of sup­plies, rate-wise, should be uploaded in Table 7.

5. Table 4 cap­tur­ing infor­ma­tion relat­ing to B to B sup­plies  should:

• be cap­tured in: 
  1. Table 4A for sup­plies relat­ing to oth­er than reverse charge/ made through e‑commerce oper­a­tor, rate-wise;
  2. Table 4B for sup­plies attract­ing reverse charge, rate-wise;  and

 

1. Table 4C relat­ing to sup­plies effect­ed through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source under sec­tion 52 of the Act, oper­a­tor wise and rate-wise.

• Cap­ture Place of Sup­ply (PoS) only if the same is dif­fer­ent from the loca­tion of the recipient.

6. Table 5 to cap­ture infor­ma­tion of B to C Large invoic­es and oth­er infor­ma­tion shall be sim­i­lar to Table The Place of Sup­ply (PoS) col­umn is manda­to­ry in this table.
7. Table 6 to cap­ture infor­ma­tion relat­ed to:

• Exports out of India
• Sup­plies to SEZ unit/ and SEZ developer
• Deemed Exports

8. Table 6 needs to cap­ture infor­ma­tion about ship­ping bill and its How­ev­er, if the ship­ping bill details are not avail­able, Table 6 will still accept the infor­ma­tion. The same can be updat­ed through sub­mis­sion of infor­ma­tion in rela­tion to amend­ment Table 9 in the tax peri­od in which the details are avail­able but before claim­ing any refund / rebate relat­ed to the said invoice. The detail of Ship­ping Bill shall be fur­nished in 13 dig­its cap­tur­ing port code (six dig­its) fol­lowed by num­ber of ship­ping bill.
9. Any sup­ply made by SEZ to DTA, with­out the cov­er of a bill of entry is required to be report­ed by SEZ unit in GSTR‑1. The sup­plies made by SEZ on cov­er of a bill of entry shall be report­ed by DTA unit in its GSTR‑2 as imports in GSTR-
10. The lia­bil­i­ty for pay­ment of IGST in respect of sup­ply of ser­vices would, be cre­at­ed from this Table..
11. In case of export trans­ac­tions, GSTIN of recip­i­ent will not be Hence it will remain blank.
12. Export trans­ac­tions effect­ed with­out pay­ment of IGST (under Bond/ Let­ter of Under­tak­ing (LUT)) needs to be report­ed under “0” tax amount head­ing in Table 6A and
13. Table 7 to cap­ture infor­ma­tion in respect of tax­able sup­ply of:

• B to C sup­plies (whether inter-State or intra-State)with invoice val­ue upto Rs 2,50,000;
• Tax­able val­ue net of debit/ cred­it note raised in a par­tic­u­lar tax peri­od and infor­ma­tion per­tain­ing to pre­vi­ous tax peri­ods which was not report­ed ear­li­er, shall be report­ed in  Table Neg­a­tive val­ue can be men­tioned    in

this table, if required;

 

• Trans­ac­tions effect­ed through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source under sec­tion 52 of the Act to be pro­vid­ed oper­a­tor wise and rate wise;
• Table 7A (1) to cap­ture gross intra-State sup­plies, rate-wise, includ­ing sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source and Table 7A (2) to cap­ture sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source out of gross sup­plies report­ed in Table 7A (1);
• Table 7B (1) to cap­ture gross inter-State sup­plies includ­ing sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source and Table 7B (2) to cap­ture sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source out of gross sup­plies report­ed in Table 7B (1); and
• Table 7B to cap­ture infor­ma­tion State wise and rate

13. Table 9 to cap­ture infor­ma­tion of:

• Amend­ments of B to B sup­plies report­ed in Table 4, B to C Large sup­plies report­ed in Table 5 and Sup­plies involv­ing exports/ SEZ unit or SEZ developer/ deemed exports report­ed in Table 6;
• Infor­ma­tion to be cap­tured rate-wise;
• It also cap­tures orig­i­nal infor­ma­tion of deb­it / cred­it note issued and amend­ment to it report­ed in ear­li­er tax peri­ods; While fur­nish­ing infor­ma­tion the orig­i­nal deb­it note/credit note, the details of invoice shall be men­tioned in the first three columns, While fur­nish­ing revi­sion of a deb­it note/credit note, the details of orig­i­nal deb­it note/credit note shall be men­tioned in the first three columns of this Table,
• Place of Sup­ply (PoS) only if the same is dif­fer­ent from the loca­tion of the recipient;
• Any debit/ cred­it note per­tain­ing to invoic­es issued before the appoint­ed day under the exist­ing law also to be report­ed in this table; and
• Ship­ping bill to be pro­vid­ed only in case of exports trans­ac­tions amendment.

14. Table 10 is sim­i­lar to Table 9 but cap­tures amend­ment infor­ma­tion relat­ed to B to C sup­plies and report­ed in Table
15. Table 11A cap­tures infor­ma­tion relat­ed to advances received, rate-wise, in the tax peri­od and tax to be paid there­on along with the respec­tive It also includes infor­ma­tion  in  Table  11B  for  adjust­ment  of  tax  paid  on    advance

received and report­ed in ear­li­er tax peri­ods against invoic­es issued in the current

 

tax peri­od. The details of infor­ma­tion relat­ing to advances would be sub­mit­ted only if the invoice has not been issued in the same tax peri­od in which the advance was received.

16. Sum­ma­ry of sup­plies effect­ed against a par­tic­u­lar HSN code to be report­ed only in sum­ma­ry It will be option­al for tax­pay­ers hav­ing annu­al turnover upto Rs. 1.50 Cr but they need to pro­vide infor­ma­tion about descrip­tion of goods.
17. It will be manda­to­ry to report HSN code at two dig­its lev­el for tax­pay­ers hav­ing annu­al turnover in the pre­ced­ing year above 1.50 Cr but upto Rs. 5.00 Cr and at four dig­its lev­el for tax­pay­ers hav­ing annu­al turnover above Rs. 5.00 Cr.