How to fill GSTR 1 under GST?


Contents of GSTR 1, Outward supplies under GST in India



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 Details of GSTR1 under GST


How to fill GSTR 1 under GSTGSTR 1 is the Tax Form to be filled and send electronically by a Tax payer which contains outward supply details of his business transactions for a period of month. A normal registered taxpayer has to file the outward supply details in GSTR-1 in relation to various types of supplies made in a month, namely outward supplies to registered persons, outward supplies to unregistered persons (consumers), details of Credit/Debit Notes, zero rated, exempted and non-GST supplies, exports, and advances received in relation to future supply.

Is the scanned copy of invoices to be uploaded along with GSTR-1?

As per GST Law, scanned copy of invoices is not required to be uploaded. Only certain prescribed fields of information from invoices need to be uploaded.

Whether all invoices will have to be uploaded along with GSTR 1?

According to GST Law, all invoices generated during the tax period are not required to be filed. It depends on whether B2B or B2C plus whether Intra-state or Inter-state supplies. For B2B supplies, all invoices, whether Intra-state or Interstate supplies, will have to be uploaded. Because ITC will be taken by the recipients, invoice matching is required to be done. In B2C supplies, uploading in general may not be required as the buyer will not be taking ITC. However still in order to implement the destination based principle, invoices of value more than Rs.2.5 lacs in inter-state B2B supplies will have to be uploaded. For intra-state invoices below Rs. 2.5 lacs and all intra-state invoices, state wise summary will be sufficient.

Whether description of each item in the invoice will have to be uploaded along with GSTR 1?

As per GST Law, description will not have to be uploaded. Only HSN code in respect of supply of goods and Accounting code in respect of supply of services will have to be fed. The minimum number of digits that the filer will have to upload would depend on his turnover in the last year.


Value for each transaction will have to be fed in GSTR 1?

As per GST Law, Value of each transaction will have to be entered. Not only value but taxable value will also have to be fed. In some cases, both may be different. In case there is no consideration, but it is supply by virtue of schedule 1, the taxable value will have to be uploaded.


The details about GSTR1 is explained here.  Please add more information about GSTR1 if you would like to.

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SURESH KUMAR SINGH: how to fill GSTR1,2,3, With examples in india in excel sheet

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