1. GSTR-1
Government of India/State Department of ———
Form GSTR-1
[See Rule….. ]
DETAILS OF OUTWARD SUPPLIES
1. GSTIN: ……………………..
Name of the Taxable Person: ……………………..
(S. No. 1 and 2 will be auto-populated on logging)
Aggregate Turnover of the Taxable Person in the previous FY………………..
(To be submitted only in first year. To be auto populated in subsequent year)
Period: Month…………. Year ………
- Taxable outward supplies to a registered person
(figures in Rs)
| GSTIN/ UIN | Invoice | IGST | CGST | SGST | POS (only if different from the location of recipient) | Indicate if supply attracts reverse charge $ | Tax on this Invoice is paid under provisional assessment (Checkbox ) | GSTIN of ecommerce operator (if applicable) |
| No. | Date | Value | Goods/ Servic es | HSN/ SAC | Taxable value | Rate | Amt | Rate | Amt | Rate | Amt | |||||
| (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:
- 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)
| Original Invoice | GSTIN/ UIN | Revised/Original Invoice | IGST | CGST | SGST | POS(onl y if | Indicate if supply | Tax on this Invoice is | GSTIN of e- commerce | |||||||||
| No. | Date | No. | Date | Value | Goods/ Service s | HSN/ SAC | Taxable Value | Rate | Amt. | Rate | Amt | Rate | Amt | different from the location of recipien t) | attracts reverse charge $ | paid under provisional assessment (Checkbox) | operator (if applicable) | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) | (17) | (18) | (19) |
(figures in Rs)
| Recipient’s State code | Name of the recipient | Invoice | IGST | POS (only if different from the location of recipient) | Tax on this Invoice is paid under provisional assessment (Checkbox) | ||||||
| No. | Date | Value | Goods/ Services | HSN/ SAC | Taxable value | Rate | Amt | ||||
| (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
(figures in Rs)
| Original Invoice | Recipient’s State code | Name of the recipient | Revised Invoice | IGST | POS (only if different from the location of recipient) | Tax on this Invoice is paid under provisional assessment (Checkbox) | ||||||
| No. | Date | No. | Date | Goods/Se rvices | HSN/S AC | Taxable Value | Rate | Amt | ||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
- Taxable outward supplies to consumer (Other than 6 above)
(figures in Rs)
| Goods/S ervices | HSN/ SAC | State code (Place of Supply) | Aggregate Taxable Value | IGST | CGST | SGST | Tax on this supply is paid under provisional assessment (Checkbox) | |||
| Rate | Amt | Rate | Amt | Rate | Amt | |||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
Note:
- Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
- Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.
(figures in Rs)
| Original Details | Revised Details | Aggregat e Taxable Value | IGST | SGST | Tax on this supply is paid under | |
| CGST | provisional assessment | |||||
| (Checkbox) |
| Month (Tax Period) | Goo ds and Serv ices | HSN / SAC | Stat e Cod e | Goods/ Services | HS N/ SAC | State code (Place of Supply (State Code)) | Rate | Amt | Rate | Amt | Rate | Amt | ||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) |
(figures in Rs)
| GSTIN /UIN/ Name of recipie nt | Type of note (Debit/Credit) | Debit Note/credit note | Original Invoice | Differenti al Value (Plus or Minus) | Differential Tax | |||||||
| No. | Date | No. | Date | IGST | CGST | SGST | ||||||
| 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 N/UI N/Na me of recipi ent | Type of note (Debit/Cre dit) | Original | Revised | Original Invoice details | Differenti al Value (Plus or Minus) | Differential Tax | ||||||||
| No. | Date | No. | Date | No. | Date | IGST | CGST | SGST | ||||||
| Rate | Amt | Rate | Amt | Rate | Amt | |||||||||
| (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.
- Nil rated, Exempted and Non GST outward supplies*
(figures in Rs)
| Goods/Services | Nil Rated (Amount) | Exempted (Amount) | Non GST supplies (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.
- Supplies Exported (including deemed exports)
(figures in Rs)
| Description | Invoice | Shipping bill/ bill of export | IGST | CGST | SGST | Tax on this Invoice is paid under provisional assessment (Checkbox) | ||||||||
| No. | Date | Value | Goods/S ervices | HSN/ SAC | Taxable value | No | Date | Rate | Amt | Rate | Amt | Rate | Amt | |
| (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 Invoice | Revised Invoice | Shipping bill/ bill of export | IGST | CGST | SGST | Tax on this Invoice is paid under provisional assessment (Checkbox) | |||||||||
| No. | Date | No. | Date | Goods /Servi ces | HSN / SAC | Taxabl e | No | Date | Rate | Amt | Rate | Amt | Rate | Amt | ||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) | |
| Without payment of | ||||||||||||||||
| With payment of |
Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
(figures in Rs)
| GSTIN/UIN/ Name of customer | State Code | Docum ent No. | Date | Goods/ Servic es | HSN/SAC of supply | Amount of advance received/ Value of Supply provided without raising a bill | TAX | |||||
| IGST | CGST | SGST | ||||||||||
| 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
(figures in Rs)
| Original Details | Revised Details | Amount of advance received/ Value of Supply provided without raising a bill | TAX | ||||||||||||
| GSTIN/ UIN/Na me of custome r | Docum ent Numbe r | Date | GSTI N/UI N/ Name of custo mer | Stat e Cod e | Docu ment No. | Date | Goods /Servi ces | HSN/S AC of supply to be made | IGST | CGST | SGST | ||||
| Rate | Tax | Rate | Tax | Rate | Tax | ||||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) |
(figures in Rs)
| Invoice No. | Transaction id (A number assigned by the system when tax was paid) | TAX Paid on receipt of advance/on account of time of supply | |||||
| IGST | CGST | SGST | |||||
| 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
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons
(figure in Rs.)
| Invoice No. | Date | Merchant ID issued by e- commerc e operator | GSTIN of ecommerce portal | Gross Value of supplie s | Taxabl e value | Goods (G)/ Servic es (S) | HSN/ SAC | IGST | SGST | CGST | Place of Suppl y (State Code) | |||
| Rate | Amt. | Rate | Amt. | Rate | Amt . | |||||||||
| 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 No. | Merchant ID issued by ecommerce portal | GSTIN of ecommerce portal | Place of Supply (State Code) | Taxable value | IGST | CGST | SGST | |||
| 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.
| Sr No. | Original Details | Revised Details | Merchant ID issued by e- commerce portal | GSTIN of ecommerce portal | Taxable value | IGST | CGST | SGST | |||||
| Tax period of supplies | Place of Supply (State Code) | Tax period of supplies | Place of Supply (State Code) | Rate | Amt | Rate | Amt | Rate | Amt | ||||
| 1 | 2 | 3 | 4 | 5 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| S.No. | Series number of invoices | From | To | Total number of invoices | Number of cancelled invoices | Net Number of invoices issued |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
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
- 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.
