Goods and Services Tax

Statement of Outward Supplies (GSTR-1) in GST

GST – GST Law and Procedure – 033 – Chapter Thirty Three Statement of Outward Supplies (GSTR-1) in GST Introduction: FORM GSTR-1 is a statement of the details of outward supplies (i.e. sales of goods or provision of services) of goods or services or both. The details filed in table of this statement are to be communicated to the respective recipients of the said supplies. The details of outward supplies shall include details of invoices, debit notes, credit notes, advances received, advances adjusted and revised invoices issued in relation to outward supplies made during any tax period. Persons liable to file: GSTR- 1 has to be filed electronically by every registered person other than Suppliers of online information and database access or retrieval (OIDAR) services or an Input Service Distributor or a non-resident taxable person or a person paying tax under composition levy or persons liable to collect TCS or persons liable to deduct TDS. Casual taxable person also has to file GSTR-1

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ed for the financial year 2017-18 as per Notification No. 71/2017 – Central Tax and 72/2017 – Central Tax dated 29/12/2017. Rectification process: GSTR 1 once filed cannot be revised. Any mistake made in the return can be revised in the next month s return. Information to be provided: The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the – (a) invoice wise details of all – (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all – (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value up to two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. The details of outward supplies fur

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ss) supplies for the tax period has to be filled. In this table the specific details like the GSTIN/ UIN (of the recipient), Invoice No & date, invoice value, rate of tax, taxable value, the amount of Central tax, State tax / Union territory tax, Integrated tax and Cess, the place of Supply has to be entered by the taxpayer. Place of Supply (PoS) has to be entered only if the same is different from the location of the recipient. Sub Table 4A is meant for invoice details of all supplies (rate wise) other than reverse charge/ made through e-commerce operator. Sub Table 4B is meant for invoice details of registered supplies (rate wise) attracting reverse charge under subsection (3) of section 9. Any supply made by SEZ to DTA, is required to be reported by SEZ unit in this table. Sub Table 4C is meant for invoice details of supplies (operator wise and rate-wise) effected through e-commerce operator attracting collection of tax at source under section 52 of the CGST Act, 2017. Table 5:

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Invoice-level information pertaining to the following has to be entered: Sub Table 6A Exports out of India Sub Table 6B Supplies to SEZ unit/ and SEZ developer Sub Table 6C Deemed Exports In this table the specific details like the GSTIN (of the recipient) Invoice No & date, invoice value, Shipping bill/ Bill of export number and date, rate of tax, taxable value and the amount of Integrated tax. This Table needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. Since in case of export transactions, GSTIN of recipient will not be there, it w

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lidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]. Here gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source 7A (2). Out of supplies mentioned at 7A (1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise). Here details of supplies (operator wise, rate wise) made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1) has to be entered. The GSTIN of e-commerce operator will also have to be entered. 7B. Inter-State Supplies where invoice value is up to ₹ 2.5 Lakh. The information has to be captured state wise and rate wise. 7B (1). Place of Supply (Name of State)- Here details of supplies (rate wise) of the gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source has to entered. 7B (2). Out of

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eriod and amendments thereof] This table is meant for entering the amendments of B to B supplies (reported in Table 4), B to C Large supplies (reported in Table 5) and Supplies involving exports / SEZ unit or SEZ developer / deemed exports (reported in Table 6) The information is to be entered rate-wise; The original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note / credit note, the details of invoice shall be mentioned in the first three columns, while furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table; Place of Supply (PoS) only if it is different from the location of the recipient; Any debit/ credit note pertaining to invoices issued before 1st July, 2017 under the existing law also to be reported in this table; and Shipping bill to be provided only in case of exports transactions

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noted that vide Notification no. 66/2017-Central Tax dated 15.11.2017, tax is not required to be paid on advances received in relation to supply of goods only (tax would be payable on advances received in respect of services). Table 11B is for the advance amount received in earlier tax period but the invoices have been received in the current tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7. The information is to be separately shown for both interstate and intra state supplies. The information regarding the tax amount to be paid on account of the advances being added to the tax liability has to be also entered. The Place of Supply has to be mentioned. Part II of Table 11 Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods can be done here by furnishing revised information Table 12: HSN-wise summary of outward supplies Summary of supplies effected against a particular HSN code to be repo

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