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(
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
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Government of India/State
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Department of ---------
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Form GSTR-1
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[See Rule…..]
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DETAILS OF OUTWARD SUPPLIES
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1.
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GSTIN:
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……………………..
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2.
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Name of the Taxable Person:
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……………………..
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(S. No. 1 and 2 will be auto-populated on logging)
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3.
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Aggregate Turnover of the Taxable Person in the previous FY………………..
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(To be submitted only in first year. To be auto populated in subsequent year)
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4.
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Period:
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Month………….
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Year ………
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5. Taxable outward supplies to a registered person
(figures in Rs)
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GSTIN/
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Invoice
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IGST
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CGST
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SGST
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POS
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Indicate if
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Tax on this
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GSTIN of
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UIN
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(only if
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supply
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Invoice is
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e-
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different from
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attracts
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paid under
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commerce
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the location of
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reverse
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provisional
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operator (if
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recipient)
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charge $
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assessment
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applicable)
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(Checkbox
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)
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No.
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Date Value Goods/ HSN/
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TaxableRate Amt Rate Amt
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Rate Amt
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Servic SAC
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value
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es
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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(15)
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(16)
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(17)
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$ To be filled only if a supply attracts reverse charge
Notes:
- Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
- In case of inter-state supplies, only IGST would be filled
- 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)
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Original
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GSTIN/
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Revised/Original Invoice
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IGST
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CGST
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SGST
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POS(onl
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Indicate
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Tax on this
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GSTIN of e-
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Invoice
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UIN
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y if
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if supply
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Invoice is
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commerce
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No.
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Date
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No.
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Date
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Value
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Goods/
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HSN/
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Taxable
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Rate
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Amt.
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Rate
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Amt
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Rate
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Amt
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different
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attracts
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paid under
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operator (if
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Service
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SAC
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Value
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from the
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reverse
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provisional
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applicable)
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s
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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(15)
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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*
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(figures in Rs)
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Goods/Services
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Nil Rated
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Exempted
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Non GST supplies
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(Amount)
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(Amount)
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(Amount)
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(1)
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(2)
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(3)
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(4)
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(5)
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Interstate supplies
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to
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registered person
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Intrastate supplies to
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registered person
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Interstate supplies to
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consumer
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Intrastate supplies to
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consumer
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- 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.
- 10. Supplies Exported (including deemed exports)
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(figures in Rs)
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Description
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Invoice
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Shipping
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IGST
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CGST
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SGST
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Tax on this Invoice is
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bill/
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paid under provisional
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bill of export
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assessment (Checkbox)
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No.
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Date
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Value
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Goods/S
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HSN/
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Taxable
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No
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Date
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Rate
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Amt
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Rate
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Amt
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Rate
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Amt
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ervices
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SAC
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value
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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(15)
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Without payment
of GST
With payment of
GST
10A. Amendment to Supplies Exported (including deemed exports)
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(figures in Rs)
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Description
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Original
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Revised Invoice
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Shipping bill/
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IGST
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CGST
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SGST
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Tax on this Invoice is
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Invoice
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bill of export
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paid
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under
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provisional
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assessment
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(Checkbox)
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No.
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Date
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No.
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Date
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Goods
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HSN
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Taxabl
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No
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Date
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Rate
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Amt
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Rate
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Amt
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Rate
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Amt
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/Servi
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/
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e
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ces
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SAC
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value
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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(15)
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(16)
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Without
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payment of
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With
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payment of
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- 11. Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
(figures in Rs)
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GSTIN/UIN/
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State
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Docum
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Date
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Goods/
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HSN/SAC
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Amount of advance
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TAX
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Name of
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Code
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ent No.
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Servic
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of supply
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received/ Value of
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IGST
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CGST
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SGST
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customer
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es
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Supply provided
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without raising a bill
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Rate
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Tax
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Rate
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Tax
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Rate
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Tax
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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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)
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Original Details
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Revised Details
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Amount
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TAX
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of
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advance
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GSTIN/
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Docum
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Date
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GSTI
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Stat
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Docu
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Date
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Goods
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HSN/S
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IGST
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CGST
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SGST
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UIN/Na
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ent
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N/UI
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e
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ment
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/Servi
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AC
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received/
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Rate
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Tax
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Rate
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Tax
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Rate
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Tax
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me of
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Numbe
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N/
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Cod
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No.
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ces
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of
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Value of
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custome
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r
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Name
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e
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supply
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Supply
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r
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of
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to be
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provided
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custo
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made
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without
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mer
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raising a
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bill
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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(15)
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(16)
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- 12. Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period
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(figures in Rs)
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Invoice No.
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Transaction id
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TAX Paid on receipt of advance/on account of time of supply
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(A number assigned by the system
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IGST
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CGST
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SGST
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when tax was paid)
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Rate
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Tax
|
Rate
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Tax
|
Rate
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|
Tax
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(1)
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(2)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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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.)
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Invoice
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Date
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Merchant
|
GSTIN of e-
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Gross
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Taxabl
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Goods
|
HSN/
|
IGST
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SGST
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CGST
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Place
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No.
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ID
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issued
|
commerce
|
Value
|
e value
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(G)/
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SAC
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of
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by
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e-
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portal
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of
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Servic
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Rate
|
Amt.
|
Rate
|
Amt.
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Rate
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Amt
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Suppl
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commerc
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supplie
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es (S)
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.
|
y
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e
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s
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(State
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operator
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Code)
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1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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11
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12
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13
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14
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15
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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
|
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No.
|
commerce portal
|
commerce portal
|
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(State Code)
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value
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Rate
|
Amt
|
Rate
|
Amt
|
Rate
|
Amt
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1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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11
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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
|
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CGST
|
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SGST
|
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No.
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ID
|
issued
|
commerce
|
value
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by
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e-
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portal
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commerce
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Tax
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Place of
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Place
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Rate
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portal
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period of
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Supply
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period of
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Supply
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supplies
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(State
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supplies
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14. Invoices issued during the tax period including invoices issued in case of inward supplies received from unregistered persons liable for reverse charge
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Series number of
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Net Number
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invoices
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invoices
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cancelled invoices
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of invoices
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issued
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1
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14
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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
- To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/ISD
- Aggregate Turnover means as defined under the Goods and Services Tax Act, 20…..
- 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?
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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
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What is self assessment in import customs clearance in India?
What is SGS Inspection in Exports and Imports?
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What is Shut out in export trade
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