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
\n
\n –
\n=============
\nDocument 1Form GSTR-1
\n[See Rule -]
\nDetails of outward supplies of goods or services
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\n(b)
\nTrade name, if any
\n3.
\n(a)
\nAggregate Turnover in the preceding Financial Year
\n(b) Aggregate Turnover – April to June, 2017
\nYear
\nMonth
\n4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies
\ncovered by Table 6
\n(Amount in Rs. for all Tables)
\nGSTIN\/
\nInvoice details
\nRate
\nTaxable
\nAmount
\nPlace of
\nUIN
\nNo.
\nDate
\nValue
\nvalue Integrated
\nTax
\nCentral State\/UT Cess
\nTax
\nTax
\nSupply
\n(Name of
\nState)
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
\n4B. Supplies attracting tax on reverse charge basis
\n4C. Supplies made through e-commerce operator attracting TCS (operator<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n [Rate wise] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an for supply on approval = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (B to C = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ransactions, GSTIN of recipient will not be there. Hence it will remain blank. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the details of invoice shall be mentioned in the first three columns, While furnishing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GSTR-01Details of outwards supplies of goods or servicesBillsFormsGSTR-01 of GST – Returns – Final Draft Rules 3-6-2017Form GSTR-1 – ============= 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 … Continue reading “Details of outwards supplies of goods or services”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3559","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3559"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3559\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator
\nwise, rate wise)
\nGSTIN of e-commerce operator
\n7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
\n7B (1). Place of Supply (Name of State)
\n7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise,
\nrate wise)
\nGSTIN of e-commerce operator
\n8. Nil rated, exempted and non GST outward supplies
\nDescription
\n1
\n8A. Inter-State supplies to registered persons
\n8B. Intra- State supplies to registered persons
\n8C. Inter-State supplies to unregistered persons
\n8D. Intra-State supplies to unregistered persons
\nNil Rated
\nSupplies
\n2
\nExempted
\n(Other than Nil rated\/non-GST
\nsupply)
\n3
\nNon-GST
\nsupplies
\n4
\n5
\n9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table<\/p>\n
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\n10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise,
\nrate wise)
\nGSTIN of e-commerce operator
\n10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
\nPlace of Supply (Name of State)
\n10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise,
\nrate wise)
\nGSTIN of e-commerce operator
\n9
\n11. Consolidated Statement of Advances Received\/Advance adjusted in the current tax period\/ Amendments of
\ninformation furnished in earlier tax period
\nRate
\n1
\n11A.
\nGross Advance
\nReceived\/adjusted
\n2
\nPlace of supply
\n(Name of State)
\n3
\n4
\nIntegrated Central
\n5
\nAmount
\nState\/UT Tax
\nCess
\n6
\n7
\nI Information for the current tax period
\nAdvance amount received in the tax period for which invoice has not been issued (tax amount to be added to
\noutput tax liability)
\n11A (1). Intra-State supplies (Rate Wise)
\n11A (2). Inter-State<\/p>\n
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\n11
\n12
\nDelivery Challan in case of liquid gas
\nDelivery Challan in cases other than by way
\nof supply (excluding at S no. 9 to 11)
\nSr. No.
\nFrom
\n\u00ce\u00a4\u00ce\u00bf
\nTotal
\nnumber
\nCancelled
\nNet issued
\n3
\n4
\n5
\n6
\n7
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax
\nliability the benefit thereof has been\/will be passed on to the recipient of supply.
\nPlace
\nSignatory
\nDate
\n\/Status..
\n8
\nSignatures
\nName of Authorized
\nDesignation
\nInstructions –
\n1. Terms used:
\na. GSTIN:
\nb. UIN:
\nGoods and Services Tax Identification Number
\nUnique Identity Number
\nc. UQC:
\nUnit Quantity Code
\nd. HSN:
\ne. POS:
\nHarmonized System of Nomenclature
\nPlace of Supply (Respective State)
\nf. B to B:
\nFrom one registered person to another registered person
\ng.
\nB to C:
\nFrom registered person to unregistered person
\n2. The details in GSTR-1 should be<\/p>\n
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\nLarge) invoice level details, rate-wise, should be uploaded in Table 5; and
\n(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.
\n2,50,000\/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
\n5. Table 4 capturing information relating to B to B supplies should:
\n(i) be captured in:
\na. Table 4A for supplies relating to other than reverse charge\/ made through e-commerce
\noperator, rate-wise;
\nb. Table 4B for supplies attracting reverse charge, rate-wise; and
\nc. Table 4C relating to supplies effected through e-commerce operator attracting collection
\nof tax at source under section 52 of the Act, operator wise and rate-wise.
\n(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
\n6. Table 5 to capture information of B to C Large invoices and other information shall be similar
\nto Table 4. The Place of Supply (POS) column is mandatory in this table.
\n7. Table 6 to capture info<\/p>\n
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\n11. Export transactions effected without payment of IGST (under Bond\/ Letter of Undertaking
\n(LUT)) needs to be reported under \u201c0\u201d tax amount heading in Table 6A and 6B.
\n12. Table 7 to capture information in respect of taxable supply of:
\n(i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;
\n(ii) Taxable value net of debit\/credit note raised in a particular tax period and information
\npertaining to previous tax periods which was not reported earlier, shall be reported in
\nTable 10. Negative value can be mentioned in this table, if required;
\n(iii) Transactions effected through e-commerce operator attracting collection of tax at source
\nunder section 52 of the Act to be provided operator wise and rate wise;
\n(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made
\nthrough e-commerce operator attracting collection of tax at source a<\/p>\n
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\nrevision of a debit note\/credit note, the details of original debit note\/credit note shall be
\nmentioned in the first three columns of this Table,
\n(iv) Place of Supply (PoS) only if the same is different from the location of the recipient;
\n(v) Any debit\/credit note pertaining to invoices issued before the appointed day under the
\nexisting law also to be reported in this table; and
\n(vi) Shipping bill to be provided only in case of exports transactions amendment.
\n14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies
\nand reported in Table 7.
\n15. Table 11A captures information related to advances received, rate-wise, in the tax period and
\ntax to be paid thereon along with the respective PoS. It also includes information in Table 11B
\nfor adjustment of tax paid on advance received and reported in earlier tax periods against
\ninvoices issued in the current tax period.<\/p>\n
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