Insight of Documentation under GST – (Special Reporting in GSTR 1)
By: – Naimish Padhiar
Goods and Services Tax – GST
Dated:- 3-8-2017<\/p>\n
It may be noted that in the GSTR 1 return, following declarations has to be filed by the supplier & has to maintained a consecutive series of all such documents :-
\nSr.
\nNo.
\nNature of document
\nFrom
\nTo
\nTotal Number
\nCancelled
\nNet Issued
\n1
\nInvoices for outward supply
\n2
\nInvoices for inward supply from
\nunregistered person
\n3
\nRevised Invoice
\n4
\nDebit Note
\n5
\nCredit Note
\n6
\nReceipt voucher
\n7
\nPayment Voucher
\n8
\nRefund voucher
\n9
\nDelivery Challan for job work
\n10
\nDelivery Challan for supply on approval
\n11
\nDelivery Challan in case of liquid gas
\n12
\nDelivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)
\n * Invoices for outward supply
\nTax Invoices relating to Outward Supplies needs to be generated in a serial number as per the Invoice rules and as per the requirement of Outward Supply returns (GST<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d GSTIN or UIN, if registered, of the recipient; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n characters, in one or multiple series, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n or dash and slash = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pient; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TIN of the consigner, if registered, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Insight of Documentation under GST – (Special Reporting in GSTR 1)By: – Naimish PadhiarGoods and Services Tax – GSTDated:- 3-8-2017 It may be noted that in the GSTR 1 return, following declarations has to be filed by the supplier & has to maintained a consecutive series of all such documents :- Sr. No. Nature of … Continue reading “Insight of Documentation under GST – (Special Reporting in GSTR 1)”<\/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-6793","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6793","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=6793"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6793\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(e) name and address of the recipient and the address of delivery, along with the name of State
\nand its code, if such recipient is un-registered and where the value of taxable supply is fifty
\nthousand rupees or more;
\n(f) HSN code of goods or Accounting Code of services;
\n(g) description of goods or services;
\n(h) quantity in case of goods and unit or Unique Quantity Code thereof;
\n(i) total value of supply of goods or services or both;
\n(j) taxable value of supply of goods or services or both taking into account discount or
\nabatement, if any;
\n(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\n(l) amount of tax charged in respect of taxable goods or services (central tax, State tax,
\nintegrated tax, Union territory tax or cess);
\n(m) place of supply along with the name of State, in case of a supply in the course of inter-State
\ntrade or commerce;
\n(n) address of delivery where the same is differe<\/p>\n
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\n(a) the word “Revised Invoice”, wherever applicable, indicated prominently;
\n(b) name, address and GSTIN of the supplier;
\n(c) nature of the document;
\n(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
\ncontaining alphabets or numerals or special characters -hyphen or dash and slash
\nsymbolised as “-” and “\/”respectively,, and any combination thereof, unique for a financial
\nyear;
\n(e) date of issue of the document;
\n(f) name, address and GSTIN or UIN, if registered, of the recipient;
\n(g) name and address of the recipient and the address of delivery, along with the name of State
\n and its code, if such recipient is un-registered;
\n(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of
\n supply;
\n(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
\n or, as the case may be, debited to the recipient; and
\n(j) signature or digital signature of the supplier or h<\/p>\n
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\n containing alphabets or numerals or special characters -hyphen or dash and slash
\n symbolised as “-” and “\/”respectively,, and any combination thereof, unique for a financial
\n year;
\n(d) date of issue of the document;
\n(e) name, address and GSTIN or UIN, if registered, of the recipient;
\n(f) name and address of the recipient and the address of delivery, along with the name of State
\n and its code, if such recipient is un-registered;
\n(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of
\n supply;
\n(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
\n or, as the case may be, debited to the recipient; and
\n(i) signature or digital signature of the supplier or his authorized representative:
\n\tCredit Note
\nWhere a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the t<\/p>\n
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\n symbolised as “-” and “\/”respectively,, and any combination thereof, unique for a financial
\n year;
\n(d) date of issue of the document;
\n(e) name, address and GSTIN or UIN, if registered, of the recipient;
\n(f) name and address of the recipient and the address of delivery, along with the name of State
\n and its code, if such recipient is un-registered;
\n(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of
\n supply;
\n(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
\n or, as the case may be, debited to the recipient; and
\n(i) signature or digital signature of the supplier or his authorized representative:
\n\tReceipt voucher
\nOn receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as contained in a tax invoice, evidencing receipt of such payment.
\nSubsequently when no supply is <\/p>\n
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\n(e) description of goods or services;
\n(f) amount of advance taken;
\n(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\n(h) amount of tax charged in respect of taxable goods or services (central tax, State tax,
\nintegrated tax, Union territory tax or cess);
\n(i) place of supply along with the name of State and its code, in case of a supply in the course
\nof inter-State trade or commerce;
\n(j) whether the tax is payable on reverse charge basis; and
\n(k) signature or digital signature of the supplier or his authorized representative
\n\tPayment Voucher
\nA registered person who is liable to pay tax on a reverse charge basis either from unregistered person or otherwise (compulsory reverse charge u\/s 9(3) or as importer of services) shall issue a payment voucher at the time of making the payment to the supplier.
\nThese mandates generation of vouchers in a single or multiple series and should contain details such as :
\n(a) name, address and GSTIN of<\/p>\n
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\nThe particulars of these refund voucher are:
\n(a) name, address and GSTIN of the supplier;
\n(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
\n containing alphabets or numerals or special characters -hyphen or dash and slash
\n symbolised as “-” and “\/”respectively , and any combination thereof, unique for a financial
\n year
\n(c) date of its issue;
\n(d) name, address and GSTIN or UIN, if registered, of the recipient;
\n(e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5;
\n(f) description of goods or services in respect of which refund is made;
\n(g) amount of refund made;
\n(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\n(i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated
\n tax, Union territor<\/p>\n
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\n(iii) name, address and GSTIN or UIN of the consignee, if registered,
\n(iv) HSN code and description of goods,
\n(v) quantity (provisional, where the exact quantity being supplied is not known),
\n(vi) taxable value,
\n(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess,
\n where the transportation is for supply to the consignee,
\n(viii) place of supply, in case of inter-State movement, and
\n(ix) signature.
\nThe delivery challan shall be prepared in triplicate, in case of supply of goods, in the following
\nmanner:-
\n(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
\n(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
\n(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
\nWhere goods are being transported on a delivery challan in lieu of invoice, the same shall be
\ndeclared in FORM [WAYBILL].Where the goods being transported are for the purpose of supply to the re<\/p>\n
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