Form GST-ITC-1
Communication of acceptance, discrepancy or duplication of input tax credit claim
Bills
Draft GST Return Formats
Form GST-ITC-1 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Communication of acceptance, discrepancy or duplication of input tax credit claim
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Document 1
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Form GST ITC-1A
Recipient's GSTIN –
Name –
Tax Period –
Date –
Summary –
S.No. Decsription IGST CGST SGST Total
1 ITC Claimed in current tax period
2 Matched ITC claim for current tax period
3 Mismatched ITC of earlier tax period matched in current tax period
4 ITC Mismatched – Current Period
5 Mismatched ITC of earlier tax period- Added as Output tax liability
6 Output Tax added due to Duplicate ITC Claim
Report No.(i) – ITC Mismatch
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t tax paid by supplier taxpayer
Report No. (ii)-Duplicate claims
Sr No. Supplier's GSTIN Supplier's Name Invoice/debit note No. Invoice / debit date HSN/SAC Taxable value
(as per line item) Duplicate ITC Claimed Output Tax Added
IGST CGST SGST IGST CGST SGST
Rate Amount Rate Amount Rate Amount Amount Amount Amount
1 2 3 4 5 6 7
Summary –
1 Output tax reduced by Supplier
2 Corresponding ITC reduced by receiver
3 Output tax liable to be added
Report No. (iii) -ITC Mismatch Report due to credit notes
As per Supplier As per Receiver Output tax liable to be added
Sr No. Supplier's GSTIN Supplier's Name Credit note No. Credit Note Date HSN/SAC Value of Credit note Output Tax reduced Credit Note Date HSN/SAC Value ITC reduced
IGST CGST SGST IGST CGST SGST IGST CGST SGST
Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
1. Month wise
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it date HSN/SAC Taxable value
(as per line item) Input Tax
(as per in GSTR 2/6)
IGST CGST SGST IGST CGST SGST IGST CGST SGST
Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
Note –
1. Additional invoices added by recipient will remain under mismatch category till these are accepted by pairing supplier.
2. All invoices will remain under mismatch pertaining to those suppliers who have not filed the valid returns till date.
#. Difference between ITC claimed by receiver taxpayer and output tax paid by supplier taxpayer
Part C – Supplier has issued credit note but recipient is yet to reduce ITC
Summary –
1 Output tax reduced by Supplier in current tax period
2 Corresponding ITC reduced by receiver in current tax period
3 Mismatched reduction in output tax of earlier tax period matched in current tax period
4 Reduction in output tax not matche
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)- Duplicate claim
Sr No. Supplier's GSTIN Supplier's Name Credit note No. Credit Note date HSN/SAC Taxable value
(as per line item) Duplicate reduction in output liability Output Tax
(as per in GSTR 1/5)
IGST CGST SGST IGST CGST SGST
Rate Amount Rate Amount Rate Amount Amount Amount Amount
1 2 3 4 5 6 7
IGST CGST SGST Total
1 Output tax liable to be imposed on Supplier due to mismatch with e-commerce operators in Current period
2 Output tax added due to mismatch in earlier period
3 Mismatched Output tax liability of earlier period- Matched in current period
Report No. (iv)(a) – Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers)
As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier
Sr No. E-commerce GSTIN Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value
Supplies Declared
(as per in GSTR 9) Invoice No. Invoice Date. Plac
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rts for E-commerce Operators
E-commerce Operator's GSTIN –
Name –
Tax Period –
Taxable Value
Mismatched supplies Current period
Mismatched supplies earlier period- matched
Report No. (i) – Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers)
As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier
Sr No. Supplier GSTIN Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value
Supplies Declared
(as per in GSTR 9) Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value
Supplies Declared
(as per in GSTR 1/5)
IGST CGST SGST IGST CGST SGST IGST CGST SGST
Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
Report No. (ii) – Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other tha
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