GSTR 1 Details of outward supplies

 

Details of outward supplies  GSTR 1

 

Please reconfirm the  correctness of below mentioned  GST form with GST authorities.

 

GSTR 1 is arranged to use for  Details of outward supplies

 

The pdf format of GSTR 1 for  Details of outward supplies is given below to click and download:

 

Download GSTR 1 in pdf format:   GSTR-1.pdf

 

 

     

Government of India/State

     

Department of ---------

     

Form GSTR-1

     

[See Rule…..]

       
     

DETAILS OF OUTWARD SUPPLIES

1.

GSTIN:

……………………..

2.

Name of the Taxable Person:

……………………..

 

(S. No. 1 and 2 will be auto-populated on logging)

3.

Aggregate Turnover of the Taxable Person in the previous FY………………..

 

(To be submitted only in first year. To be auto populated in subsequent year)

4.

Period:

Month………….

Year ………

 

 

 

 

5. Taxable outward supplies to a registered person

 

(figures in Rs)

 

GSTIN/

Invoice

IGST

CGST

SGST

POS

Indicate if

Tax on this

GSTIN of

UIN

       

(only if

supply

Invoice is

e-

         

different from

attracts

paid under

commerce

         

the location of

reverse

provisional

operator (if

         

recipient)

charge $

assessment

applicable)

             

(Checkbox

 
             

)

 
                 

 

 

 

 

 

 

 

No.

Date   Value  Goods/ HSN/

TaxableRate   Amt    Rate   Amt

Rate   Amt

   

Servic SAC

value

 
   

es

   
         

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

                                                 
                                                 

 

$    To be filled only if a supply attracts reverse charge

Notes:

  1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
  2. In case of inter-state supplies, only IGST would be filled
  3. In case of intra-state supplies, CGST & SGST would be filled.

 

5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods

 

(figures in Rs)

 

Original

GSTIN/

 

Revised/Original Invoice

 

IGST

CGST

SGST

POS(onl

Indicate

Tax on this

GSTIN of e-

 

Invoice

UIN

                       

y if

if supply

Invoice is

commerce

 

No.

Date

 

No.

Date

Value

Goods/

HSN/

Taxable

Rate

Amt.

Rate

Amt

Rate

Amt

different

attracts

paid under

operator (if

 
           

Service

SAC

Value

           

from the

reverse

provisional

applicable)

 
           

s

               

location

charge $

assessment

   
                             

of

 

(Checkbox)

   
                             

recipien

       
                             

t)

       
                                   

(19)

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

 
                                       
                                       

 

 

 

 

 

 

 

  1. 6.     Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh

 

                       

(figures in Rs)

 

Recipient’s

Name of the

     

Invoice

     

IGST

POS

Tax on this Invoice is

 

State code

recipient

               

(only if different

paid under provisional

 
                     

from the location

assessment

 
                     

of recipient)

(Checkbox)

 
     

No.

Date

Value

Goods/

HSN/

Taxable

Rate

Amt

     
           

Services

SAC

value

         
                         

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

 
                           

 

 

 

 

Note:

 

  1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table

 

6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh

 

 

(figures in Rs)

 

 

Original

Recipient’s

Name of the

   

Revised Invoice

 

IGST

 

POS

Tax on this

Invoice

State code

recipient

               

(only if

Invoice is

                       

different

paid under

                       

from the

provisional

No.

Date

   

No.

Date

 

Goods/Se

HSN/S

Taxable

Rate

Amt

location of

assessment

             

rvices

AC

Value

   

recipient)

(Checkbox)

                           

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

(8)

(9)

(10)

(11)

(12)

(13)

                           

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7. Taxable outward supplies to consumer (Other than 6 above)

 

 

                     

(figures in Rs)

 
 

Goods/S

HSN/

State code

Aggregate

IGST

 

CGST

 

SGST

 

Tax on this

   
 

ervices

SAC

(Place of

Taxable Value

           

supply is paid

 
 

Rate

Amt

Rate

Amt

Rate

Amt

 
     

Supply)

             

under provisional

 
                     

assessment

 
                     

(Checkbox)

 
 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

   

 

 

Note:

 

  1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
  2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.

 

7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))

 

             

(figures in Rs)

   
                   
 

Original Details

Revised Details

Aggregat

IGST

 

SGST

Tax on this

   
     

e Taxable

     

supply is

   
     

Value

     

paid under

   
         

CGST

 

provisional

   
           

assessment

   
             

(Checkbox)

   
                   
                   

 

 

       

Goods/

HS

State

 

Rate

Amt

Rate

Amt

Rate

Amt

   

Month

Goo

HSN

Stat

Services

N/

code

                 

(Tax

ds

/

   

(Place of

                 

Period)

and

SAC

e

 

SAC

Supply

                 
 

Serv

 

Cod

   

(State

                 
 

ices

 

e

   

Code))

                 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

 
                               
                               

 

 

 

  1. 8.                 Details of Credit/Debit Notes

 

                       

(figures in Rs)

 

GSTIN

Type of note

Debit Note/credit

Original

Differenti

   

Differential Tax

   

/UIN/

(Debit/Credit)

 

note

Invoice

 

al Value

             

Name

           

(Plus or

             

of

           

Minus)

             

recipie

                           
 

No.

Date

No.

 

Date

 

IGST

CGST

SGST

 

nt

             

Rate

Amt

Rate

Amt

Rate

Amt

 

(1)

(2)

(3)

(4)

(5)

 

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

 

 

Other than reverse charge

 

Reverse charge

 

 

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

 

8A.    Amendment to Details of Credit/Debit Notes of earlier tax periods

 

(figures in Rs)

 

GSTI

Type of

Original

 

Revised

Original Invoice

Differenti

   

Differential Tax

     

N/UI

note

         

details

 

al Value

                 

N/Na

(Debit/Cre

             

(Plus or

                 

No.

Date

No.

 

Date

No.

Date

IGST

 

CGST

 

SGST

 

me of

dit)

             

Minus)

                 
             

Rate

Amt

 

Rate

Amt

 

Rate

Amt

 

recipi

                                   

ent

                                   
                                     

 

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

Other than reverse charge

 

Reverse charge

 

 

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

 

9.  Nil rated, Exempted and Non GST outward supplies*

 

 

         

(figures in Rs)

   

Goods/Services

Nil Rated

Exempted

Non GST supplies

     

(Amount)

(Amount)

(Amount)

           

(1)

 

(2)

(3)

(4)

(5)

Interstate  supplies

to

       

registered person

         

Intrastate supplies to

         

registered person

         

Interstate supplies to

         

consumer

         

Intrastate supplies to

         

consumer

         

 

  • If the details of “nil”” rated and “exempt” supplies have been provided in Table 5, 6 and 7, then info in column (4) may only be furnished.

 

 

  1. 10.            Supplies Exported (including deemed exports)

 

 

                                 

(figures in Rs)

Description

     

Invoice

   

Shipping

IGST

CGST

SGST

Tax on this Invoice is

                 

bill/

           

paid under provisional

               

bill of export

           

assessment (Checkbox)

 

No.

Date

Value

 

Goods/S

HSN/

Taxable

No

 

Date

Rate

Amt

Rate

Amt

Rate

Amt

 
         

ervices

SAC

value

                   
                                   
 

(1)

(2)

(3)

 

(4)

(5)

(6)

(7)

 

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

 

 

 

 

 

 

Without payment

 

 

of GST

 

With payment of

 

GST

 

 

10A. Amendment to Supplies Exported (including deemed exports)

 

 

                                   

(figures in Rs)

Description

Original

 

Revised Invoice

 

Shipping bill/

IGST

CGST

 

SGST

Tax on this Invoice is

 

Invoice

           

bill of export

             

paid

under

                                   

provisional

 
                                   

assessment

 
                                   

(Checkbox)

 
 

No.

Date

No.

Date

Goods

HSN

Taxabl

No

Date

Rate

Amt

Rate

Amt

Rate

 

Amt

   
         

/Servi

/

 

e

                     
         

ces

SAC

 

value

                     
 

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

 

(15)

(16)

 

Without

                                     

payment of

                                     
                                       

With

                                     

payment of

                                     
                                       

 

 

 

 

  1. 11.                         Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.

 

(figures in Rs)

 

                                 

GSTIN/UIN/

State

Docum

Date

Goods/

HSN/SAC

 

Amount of advance

   

TAX

       

Name of

Code

ent No.

 

Servic

of supply

 

received/ Value of

               
   

IGST

CGST

SGST

 

customer

     

es

   

Supply provided

 
                         
               

without raising a bill

Rate

Tax

Rate

Tax

Rate

Tax

 
                             

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

(8)

(9)

(10)

(11)

(12)

(13)

 
                                 
                                 
                               

 

 

 

Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply

 

 

 

 

 

 

 

 

11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the same tax period.

 

 

(figures in Rs)

 

Original Details

 

Revised Details

     

Amount

TAX

           
             

of

             
                 

advance

             

GSTIN/

Docum

Date

GSTI

Stat

Docu

Date

Goods

HSN/S

IGST

 

CGST

 

SGST

   

UIN/Na

ent

 

N/UI

e

ment

 

/Servi

AC

received/

             
   

Rate

Tax

Rate

Tax

Rate

Tax

 

me of

Numbe

 

N/

Cod

No.

 

ces

of

Value of

             

custome

r

 

Name

e

     

supply

Supply

             

r

   

of

       

to be

provided

             
     

custo

       

made

without

             
     

mer

         

raising a

             
                 

bill

             

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

 
                                 

 

 

  1. 12.                         Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period

 

                     

(figures in Rs)

   
                       

Invoice No.

Transaction id

   

TAX Paid on receipt of advance/on account of time of supply

   
   

(A number assigned by the system

                     
     

IGST

 

CGST

 

SGST

   
   

when tax was paid)

                     
   

Rate

 

Tax

Rate

 

Tax

Rate

 

Tax

   

(1)

(2)

(4)

 

(5)

(6)

 

(7)

(8)

 

(9)

   
                           
                         

 

 

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply

 

13. Supplies made through e-commerce portals of other companies

 

 

 

 

 

Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons

 

 

(figure in Rs.)

 

Invoice

Date

Merchant

GSTIN of e-

Gross

Taxabl

Goods

HSN/

IGST

SGST

CGST

Place

No.

 

ID

issued

commerce

Value

e value

(G)/

SAC

           

of

     

by

e-

portal

of

 

Servic

 

Rate

Amt.

Rate

Amt.

Rate

Amt

Suppl

     

commerc

   

supplie

 

es (S)

           

.

y

     

e

     

s

                   

(State

     

operator

                         

Code)

1

 

2

 

3

4

 

5

6

7

 

8

9

10

11

12

13

14

15

                                     

 

 

Note: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this return, which shall be pre-populated in this table based on the flag provided in the respective table at the time of creation of Return.

 

 

Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons

 

 

(figure in Rs.)

 

 

Sr

Merchant  ID  issued  by  e-

GSTIN

of

e-

Place of Supply

Taxable

IGST

CGST

SGST

No.

commerce portal

commerce portal

 

(State Code)

value

           
                         
             

Rate

Amt

Rate

Amt

Rate

Amt

                         

1

2

 

3

 

4

5

6

7

8

9

10

11

                         
                         

 

 

 

 

 

 

Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the Taxable Person in addition to the details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again.

 

 

 

Part- 2A Amendment to Supplies made through e-commerce portals of other companies to Unregistered Taxable Persons

 

 

Sr

Original Details

Revised Details

   

Merchant

GSTIN of e-

Taxable

 

IGST

 

CGST

 

SGST

 

No.

                         

ID

issued

commerce

value

                                     
                           

by

e-

portal

                                       
                           

commerce

                                         
   

Tax

   

Place   of

   

Tax

   

Place

of

       

Rate

   

Amt

   

Rate

   

Amt

   

Rate

   

Amt

   
                 

portal

                             
   

period  of

   

Supply

   

period  of

   

Supply

                                             
                                                                 
   

supplies

   

(State

   

supplies

   

(State

                                                 
         

Code)

         

Code)

                                                 
                                                                         

1

 

2

   

3

   

4

   

5

     

7

8

9

 

10

   

11

   

12

   

13

   

14

   

15

   
                                                                         
                                                                         

 

 

14. Invoices issued during the tax period including invoices issued in case of inward supplies received from unregistered persons liable for reverse charge

 

 

 

S.No.

Series number of

From

To

 

Total number of

Number of

Net Number

 

invoices

     

invoices

cancelled invoices

of invoices

             

issued

1

2

3

4

 

5

6

7

               
       

14

   

 

 

 

 

 

 

 

 

 

 

I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement.

 

Place:

 

 

Date:


 

 

(Signature of Authorized Person)

 

 

 

INSTRUCTIONS for furnishing the information

 

 

1.   Terms used:

 

GSTIN: Goods and Services Taxable Person Identification Number

 

UIN:     Unique Identity Number for embassies

 

HSN:   Harmonized System of Nomenclature for goods

 

SAC:     Service Accounting Code

 

POS:       Place of Supply (State Code) of goods or services – State Code to be mentioned

 

  1. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/ISD

 

  1. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20…..

 

  1. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to maximum 8 digits. If gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum of 4 digits. If gross turnover in previous financial year is equal to or greater than Rs 1.5 crore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second year of GST implementation. In case of Exports HSN should be 8 digits.

 

 

Useful Information Hyperlinks:

Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
 Why separate Registration of GST in each state in India, for each business.
 Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India?
 Advantages of GST registration in India
Who has to obtain GST registration in India?     
Does GST registration number of my firm change time to time in India?
 Is GST registration required for a public sector undertaking?
 Is amendment of GST registration allowed in India?
 Cancellation of GST registration in India
Centralized GST registration of services permitted in India?
 Retired from business ownership. Fresh GST registration in India?
 GST Registration for Job workers in India
GST registration mechanism in India
Pre-registration of credit card necessary for GST payment in India
Is GST Registration required for a Job worker in India?
 We have applied for GST registration, but not obtained registration certificate. Can we claim ITC in India?

What is NVOCC? How NVOCC can provide better rate than the main shipping carriers

What is packing credit in export business?

Transferability of Bill of Lading

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

Triangular export

 Triangular shipment

Types of Insurance Documents.

What is Provisional Assessment in Import formalities in India?

What is said to contain in Bill of Lading.

What is Said to weigh in Bill of Lading

What is second appraisement of import clearance procedures

What is self assessment in import customs clearance in India?

 What is SGS Inspection in Exports and Imports?

 What is shipment Advice and what are the contents of shipping advice

What is Shipper Load, stow and count in Bill of Lading

What is Test Report in Import clearance
What is Shut out in export trade



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