GSTR-01
Details of outwards supplies of goods or services
Bills
Forms
GSTR-01 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-1
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Document 1Form GSTR-1
[See Rule -]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies
covered by Table 6
(Amount in Rs. for all Tables)
GSTIN/
Invoice details
Rate
Taxable
Amount
Place of
UIN
No.
Date
Value
value Integrated
Tax
Central State/UT Cess
Tax
Tax
Supply
(Name of
State)
1
2
3
4
5
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator
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1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator
wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise,
rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
Description
1
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
Nil Rated
Supplies
2
Exempted
(Other than Nil rated/non-GST
supply)
3
Non-GST
supplies
4
5
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table
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[Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise,
rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise,
rate wise)
GSTIN of e-commerce operator
9
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of
information furnished in earlier tax period
Rate
1
11A.
Gross Advance
Received/adjusted
2
Place of supply
(Name of State)
3
4
Integrated Central
5
Amount
State/UT Tax
Cess
6
7
I Information for the current tax period
Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State
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an for supply on approval
11
12
Delivery Challan in case of liquid gas
Delivery Challan in cases other than by way
of supply (excluding at S no. 9 to 11)
Sr. No.
From
Το
Total
number
Cancelled
Net issued
3
4
5
6
7
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax
liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signatory
Date
/Status..
8
Signatures
Name of Authorized
Designation
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g.
B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be
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(B to C
Large) invoice level details, rate-wise, should be uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.
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:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce
operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
c. 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.
(ii) 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 4. The Place of Supply (POS) column is mandatory in this table.
7. Table 6 to capture info
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ransactions, GSTIN of recipient will not be there. Hence it will remain blank.
11. 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 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;
(ii) 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 10. Negative value can be mentioned in this table, if required;
(iii) 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;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made
through e-commerce operator attracting collection of tax at source a
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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,
(iv) Place of Supply (PoS) only if the same is different from the location of the recipient;
(v) Any debit/credit note pertaining to invoices issued before the appointed day under the
existing law also to be reported in this table; and
(vi) 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 7.
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 PoS. 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.
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