Form GSTR-01
Details of outward supplies of taxable goods and/or services effected
Bills
Draft GST Return Formats
Form GSTR-01 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of outward supplies of taxable goods and/or services effected
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Document 1
1.
GSTIN:
2.
Name of the Taxable Person:
Government of India/State
Department of
Form GSTR-1
[See Rule…..]
DETAILS OF OUTWARD SUPPLIES
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month………….
Year
5. Taxable outward supplies to a registered person
GSTIN/
UIN
Invoice
IGST
CGST
SGST
POS
(only if
(figures in Rs)
THE
Indicate if Tax on this GSTIN of
supply Invoice is e-
paid under commerce
provisional operator (if
assessment applicable)
(Checkbox
different from attracts
the location o
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Plain text (Extract) only
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(Checkbox)
recipien
t)
(1) 2 3 4 5 6 7 8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (13) (19)
6
6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier
is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
Recipient's Name of the
State code
recipient
Invoice
IGST
POS
(figures in Rs)
Tax on this Invoice is
(only if different paid under provisional
from the location assessment
of recipient)
(Checkbox)
No.
Date Value Goods/ HSN/
Services SAC
Taxable
value
Rate
Amt
(5)
(6)
(8)
(9)
(10)
(11)
(12)
(1)
(2)
(3)
Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code)
is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
Original
Invoice
Recipi
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Plain text (Extract) only
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covered under 7
above in earlier tax period (s))
Original Details
Revised Details
Aggregat
e Taxable
Value
IGST
8
CGST
(figures in Rs)
SGST
Tax on this
supply is
paid under
provisional
assessment
(Checkbox)
Month Goo HSN
Goods/ HS
Services N/
State
Rate Amt
Rate
Amt
Rate
Amt
(Tax
ds
Stat
Period) and SAC
SAC
Serv
Cod
༧
code
(Place of
Supply
(State
Code))
ices
1 2 3 4 5 000) (10) (11) (12) (13) (14) (15)
8.
Details of Credit/Debit Notes
GSTIN
Type of note
Debit Note/credit
/UIN/
(Debit/Credit)
note
Original
Invoice
Name
of
Differenti
al Value
(Plus or
Minus)
(figures in Rs)
Differential Tax
recipie
No.
Date
No.
Date
IGST
CGST
SGST
nt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Rate Amt
(8) (9)
(10)
(11)
Rate Amt Rate Amt
(12) (13)
Other than reverse charge
Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8A. Amendment to Details of Credit/Debit Notes of e
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Plain text (Extract) only
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luding deemed exports)
(figures in Rs)
Description
Invoice
Shipping
bill/
IGST
CGST
SGST
bill of export
Tax on this Invoice is
paid under provisional
assessment (Checkbox)
No.
Date Value
(1) (2) (3)
Goods/SHSN/
ervices SAC
(4) (5)
Taxable
value
No
Date Rate Amt
Rate Amt Rate Amt
(6)
(7)
(8)
(9) (10) (11) (12) (13) (14)
(15)
10
Without payment
of GST
With payment of
GST
10A. Amendment to Supplies Exported (including deemed exports)
Description Original
Revised Invoice
Invoice
Shipping bill/
bill of export
IGST
CGST
SGST
(figures in Rs)
Tax on this Invoice is
paid
under
provisional
assessment
(Checkbox)
Rate Amt Rate
Amt Rate
Amt
(9)
(10) (11) (12) (13)
(14)
(15)
(16)
e
No. Date No. Date Goods HSN Taxabl| No Date
/Servi
ces SAC
(5) (6) (7) (8)
(1) (2) (3) (4)
Without
payment of
With
payment of
11.
Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
(figures in Rs)
GSTIN/U
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Plain text (Extract) only
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ceipt/ on account of time of supply) on invoices issued in the current period
(figures in Rs)
Invoice No.
Transaction id
(A number assigned by the system
when tax was paid)
Rate
(1)
(2)
(4)
TAX Paid on receipt of advance/on account of time of supply
IGST
Tax
(5)
Rate
(6)
CGST
Tax
Rate
(7)
(8)
SGST
Tax
(9)
12
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of
supply
13. Supplies made through e-commerce portals of other companies
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons
Invoice Date
Merchant
No.
ID issued
GSTIN of e- Gross
commerce
by e- portal
commerc
Value
of
supplie
Taxabl Goods HSN/
e value (G)/ SAC
Servic
es (S)
IGST
SGST
(figure in Rs.)
CGST
Place
of
Rate Amt. Rate Amt.
Rate Amt
Suppl
y
e
S
(State
Code)
1 2 operator 4 5 6 7 8 9 10 11 12 13 14 15
Note: Details of supplies made th
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Plain text (Extract) only
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erchant GSTIN of e- Taxable
issued commerce value
e- portal
IGST
CGST
SGST
commerce
Tax
Place
period of Supply
supplies
(State
of Tax
Place of
period of Supply
supplies (State
Rate Amt Rate Amt Rate Amt
portal
2
Code)
3
Code)
5
7
8
9
10 11
12 13 14 15
14.Invoices issued during the tax period including invoices issued in case of inward supplies received from
unregistered persons liable for reverse charge
S.No. Series number of
From
To
invoices
1
2
3
4
14
Total number of Number of
invoices
cancelled invoices
Net Number
of invoices
issued
5
6
7
I
_hereby declare that the information given in this statement is true, correct and complete in every respect. I
further declare that I have the legal authority to submit this statement.
Place:
Date:
INSTRUCTIONS for furnishing the information
1. Terms used:
GSTIN: Goods and Services Taxable Person Identification Number
UIN: Unique Identity Number for embassies
HSN: Harmonized System of Nomen
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Plain text (Extract) only
For full text:-Visit the Source
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