Insight of Documentation under GST – (Special Reporting in GSTR 1)
By: – Naimish Padhiar
Goods and Services Tax – GST
Dated:- 3-8-2017
It may be noted that in the GSTR 1 return, following declarations has to be filed by the supplier & has to maintained a consecutive series of all such documents :-
Sr.
No.
Nature of document
From
To
Total Number
Cancelled
Net Issued
1
Invoices for outward supply
2
Invoices for inward supply from
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
10
Delivery Challan for supply on approval
11
Delivery Challan in case of liquid gas
12
Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)
* Invoices for outward supply
Tax Invoices relating to Outward Supplies needs to be generated in a serial number as per the Invoice rules and as per the requirement of Outward Supply returns (GST
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d GSTIN or UIN, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered and where the value of taxable supply is fifty
thousand rupees or more;
(f) HSN code of goods or Accounting Code of services;
(g) description of goods or services;
(h) quantity in case of goods and unit or Unique Quantity Code thereof;
(i) total value of supply of goods or services or both;
(j) taxable value of supply of goods or services or both taking into account discount or
abatement, if any;
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(m) place of supply along with the name of State, in case of a supply in the course of inter-State
trade or commerce;
(n) address of delivery where the same is differe
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e :
(a) the word “Revised Invoice”, wherever applicable, indicated prominently;
(b) name, address and GSTIN of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial
year;
(e) date of issue of the document;
(f) name, address and GSTIN or UIN, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or h
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n characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial
year;
(d) date of issue of the document;
(e) name, address and GSTIN or UIN, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered;
(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorized representative:
Credit Note
Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the t
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n or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial
year;
(d) date of issue of the document;
(e) name, address and GSTIN or UIN, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered;
(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorized representative:
Receipt voucher
On receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as contained in a tax invoice, evidencing receipt of such payment.
Subsequently when no supply is
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pient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course
of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorized representative
Payment Voucher
A registered person who is liable to pay tax on a reverse charge basis either from unregistered person or otherwise (compulsory reverse charge u/s 9(3) or as importer of services) shall issue a payment voucher at the time of making the payment to the supplier.
These mandates generation of vouchers in a single or multiple series and should contain details such as :
(a) name, address and GSTIN of
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pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment.
The particulars of these refund voucher are:
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively , and any combination thereof, unique for a financial
year
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated
tax, Union territor
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TIN of the consigner, if registered,
(iii) name, address and GSTIN or UIN of the consignee, if registered,
(iv) HSN code and description of goods,
(v) quantity (provisional, where the exact quantity being supplied is not known),
(vi) taxable value,
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess,
where the transportation is for supply to the consignee,
(viii) place of supply, in case of inter-State movement, and
(ix) signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following
manner:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be
declared in FORM [WAYBILL].Where the goods being transported are for the purpose of supply to the re
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