Details of outward supplies of goods or services
GSTR – 01
GST
Form GSTR-1
\n[See Rule (59(1)]
\n\tDetails of outward supplies of goods or services
\n\t5[Financial Year]
\n\t6[Tax period]
\n\t1.
\n\tGSTIN
\n\t2.
\n\t(a)
\n\tLegal name of the registered person
\n\t(b)
\n\tTrade name, if any
\n\t7[3.
\n\t(a)
\n\tARN
\n\t(b)
\n\tDate of ARN
\n4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6
\n(Amount in Rs. For all Tables)
\n\tGSTIN\/UIN
\n\tInvoice details
\n\tRate
\n\tTaxable
\n\tAmount
\n\tPlace of Supply (Name of State\/UT)
\n\tNo.
\n\tDate
\n\tValue
\n\tIntegrated Tax
\n\tCentral Tax
\n\tState \/ UT Tax
\n\tCess
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t10
\n\t11
\n\t4A. Supplies other than those 8[attracting reverse charge (including supplies made through e-commerce operator attracting TCS)]
\n\t4B. Supplies attracting tax on reverse charge basis
\n\t9[****]
\n\tGSTIN of e-commerce operator
\n5. Taxable outward inter-State supplies to un-registered persons where the invoice value i<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ade through e-commerce operator attracting TCS] [Rate wise] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er section 52 of the Act or liable to pay tax u\/s 9(5) [Supplier to report] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all not repeat such details while filing GSTR-1 of the quarter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n11(I)A = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \t3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ugh e-commerce Operators attracting TCS (operator wise, rate wise) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tioned at 10B, value of supplies made through e-Commerce Operator attracting TCS (operator wise, rate wise) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -wise, should be uploaded in Table 5; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of recipient will not be there. Hence it will remain blank. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall 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, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Details of outward supplies of goods or servicesGSTR – 01GSTForm GSTR-1 [See Rule (59(1)] Details of outward supplies of goods or services 5[Financial Year] 6[Tax period] 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 7[3. (a) ARN (b) Date of ARN 4. Taxable outward supplies made to registered … Continue reading “Details of outward supplies of goods or services”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6428","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6428","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=6428"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6428\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n 5
\n 6
\n7A. Intra-State supplies
\nConsolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
\n7B. Inter-State Supplies where invoice value is upto 28[Rs. 1 lakh] [Rate wise] Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
\nPlace of Supply (Name of State)
\n ]
\n8. Nil rated, exempted and non GST outward supplies
\n\tDescription
\n\tNil Rated Supplies
\n\tExempted (Other than Nil rated\/non-GST Supply
\n\tNon-GST Supplies
\n\t1
\n\t2
\n\t3
\n\t4
\n\t8A. Inter-State supplies to registered persons
\n\t8B. Intra- State supplies to registered person
\n\t8C. Inter-State supplies to unregistered persons
\n\t8D. Intra-State supplies to unregistered persons
\n9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including 13[debit and credit notes] issued during current period and amendments thereof]
\n\tDetails of original document
\n\t14[Revised detail<\/p>\n
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\n\tPlace of Supply (Name of State)
\n\t22[****]
\n11. Consolidated Statement of Advance Received\/Advance adjusted in the current tax period\/Amendments of information furnished in earlier tax period 23[(Net of refund vouchers, if any)]
\n\tRate
\n\tGross Advance Received\/adjusted
\n\tPlace of supply
\n\tAmount
\n\tIntegrated
\n\tCentral
\n\tState\/UT
\n\tCess
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\tI information for the current tax period
\n\t11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
\n\t11A (1). Intra-State supplies (Rate Wise)
\n\t11A (2). Inter-State Supplies (Rate Wise)
\n\t11B (1). Intra-State Supplies (Rate Wise)
\n\t11 (2). Inter-State Supplies (Rate Wise)
\n\tII Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]
\n\tMonth
\n\tAmendment relating to information furnished in S. No. (Select)
\n\t11A(1)
\n\t1<\/p>\n
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\nNature of supply
\nGSTIN of
\ne-Commerce
\noperator
\nNet value
\nof supplies
\n Integrated tax
\nTax amount
\nCentral
\ntax
\nState \/
\n UT tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n(a) Supplies on which ecommerce operator is liable to collect tax u\/s 52
\n(b) Supplies on which ecommerce operator is liable to pay tax u\/s 9(5)
\n14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u\/s 9(5) [Supplier to report]
\nNature of supply
\nOriginal
\ndetails
\nRevised
\ndetails
\nNet
\nvalue
\nof
\nsupplies
\nTax amount
\n Integ-
\n rated
\ntax
\n Central
\ntax
\n State \/
\n UT tax
\nCess
\nMonth \/
\nQuarter
\nGSTIN
\nof
\ne-commerce
\noperator
\nGSTIN
\nof
\ne-commerce
\noperator
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n(a) Supplies on which
\ne-commerce
\noperator is liable to
\ncollect tax u\/s 52
\n(b) S<\/p>\n
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\n\tGSTIN of supplier
\n\tGSTIN of recipient
\n\tDoc.
\n\tno.
\n\tDoc.
\n\tdate
\n\tGSTIN
\n\tof supplier
\n\tGSTIN of recipient
\n\tDoc.
\n\tno.
\n\tDoc.
\n\tdate
\n\tInte-grated
\n\ttax
\n\tCentral
\n\ttax
\n\tState
\n\t\/ UT
\n\ttax
\n\tCess
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t10
\n\t11
\n\t12
\n\t13
\n\t14
\n\t15
\n\t16
\n\tRegistered
\n\tUnregistered
\n15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u\/s 9(5) [e-commerce operator to report, for unregistered recipients]
\nType
\nof supplier
\nOriginal details
\nRevised
\n Details
\n Rate
\nValue of
\nsupplies
\nmade
\n Tax amount
\nPlace
\nof
\nsupply
\nGSTIN
\nof
\nsupplier
\nTax
\nperiod
\nGSTIN of
\n supplier
\nIntegrated
\nTax
\nCentral
\n Tax
\nState \/UT tax
\n Cess
\n1
\n2
\n3
\n 4
\n 5
\n6
\n7
\n 8
\n 9
\n 10
\n11
\nRegistered
\nUnregistered
\n]
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge a<\/p>\n
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\nB.Table specific instructions-
\nSr. No.
\nTable No.
\n Instructions
\n 1
\n 2
\n 3
\n 1.
\n 4A
\n i. Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u\/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported.
\n ii. Supplies made u\/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
\n iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit \/developer.
\n2.
\n4B
\n Supplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u\/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
\n3.
\n5
\n Inter-State supplies made to unregistered persons having invoice value more than 29[Rs. 1 lakh] shall be reported.
\n4.
\n6A
\n Exports with or without IGST shall be reported. Shipping bill deta<\/p>\n
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\n Advances received shall be reported. The values shall be net of refund vouchers, if any.
\n14.
\n11(I)B
\n Advances adjusted during the period shall be reported.
\n15.
\n11(II)
\n Amendment to advances received or adjusted shall be reported.
\n16.
\n12
\n HSN details as per notifications issued by Government from time to time shall be reported.
\n17.
\n13
\n Details of the documents issued during the period shall be reported.
\n18.
\n14(a)
\n Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier.
\n19.
\n14(b)
\n Details of supplies made through ECO, on which ECO is liable to pay tax u\/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier.
\n20.
\n14A(a)
\n Amendment to supplies reported in table 14(a) in earlier tax period shall be reported.
\n21.
\n14A(b)
\n Amendment to supplies reported in tab<\/p>\n
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\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t6A. Exports
\n\t6B. Supplies made to SEZ unit or SEZ Developer
\n\t6C. Deemed exports
\n3. Substituted vide NOTIFICATION NO. 79\/2020 – Central Tax dated 15-10-2020 before it was read as "Total value"
\n4. Inserted vide NOTIFICATION NO. 82\/2020-Central Tax dated 10-11-2020
\n5. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as, "Year"
\n6. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as, "Month"
\n7. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as,
\n\t"3.
\n\t(a)
\n\tAggregate Turnover in the preceding Financial Year
\n\t(b)
\n\tAggregate Turnover – April to June, 2017"
\n8. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as,
\n"(i) attracting reverse charge and (ii) supplies made through e-commerce operator"
\n9. Omitted vide NOTIFICATION No. 26\/202<\/p>\n
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\n\tGSTIN of a e-commerce operator
\n\t7B. Inter-State Supplies where invoice value is upto ₹ 2.5 Lakh [Rate wise]
\n\t7B (1). Place of Supply (Name of State)
\n\t7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise)
\n\tGSTIN of e-commerce operator
\n\t"
\n13. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as, "debit notes, credit notes, refund vouchers"
\n14. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as,
\n"Revised details of document or details of original Debit\/Credit Notes or refund vouchers"
\n15. Omitted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as, "Inv."
\n16. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as, "Invoice"
\n17. Substitute<\/p>\n
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\n\tGSTIN of e-commerce operator
\n\t"
\n23. Inserted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022
\n24. Omitted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as, "(Optional if HSN is provided)"
\n25. Inserted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022
\n26. Substituted vide NOTIFICATION No. 26\/2022 – Central Tax dated 26-12-2022 before it was read as,
\n"Instructions –
\n1. Terms used:
\n a. GSTIN: Goods and Services Tax Identification Number
\n b. UIN: Unique Identity Number
\n c. UQC: Unit Quantity Code
\n d. HSN: Harmonized System of Nomenclature
\n e. POS: Place of Supply (Respective State)
\n f. B to B: From one registered person to another registered person
\n g. B to C: From one registered person to unregistered person
\n2. The details in GSTR-1 should be furnished by 10th of the month succeeding relev<\/p>\n
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\n(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to ₹ 2,50,000\/- 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:
\n a. Table 4A for supplies relating to other than reverse charge\/ made through e-commerce operator, rate-wise;
\n b. Table 4B for supplies attracting reverse charge, rate-wise; and
\n 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.
\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 to Table 4. The Place of Supply (PoS) column is mandatory in this table.
\n7. Table 6 to capture information related to:
\n (i)<\/p>\n
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\n11. 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.
\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 ₹ 2,50,000;
\n (ii) Taxable value net of debit\/ credit note raised in a particular tax period and information pertaining to previous tax period which was not reported earlier, shall be reported in Table 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 under 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 through e-commerce operator attracting collection of tax at source and Tab<\/p>\n
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\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 existing 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 and reported in Table 7.
\n15. 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. The details of inf<\/p>\n
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