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How to File GSTR – 1 Tax Return Form Online

How To File GST Return? What to Consider while Filling GST Return? Format For Filling GSTR Return?

  1. Terms used:
    1. GSTIN: Goods and Services Tax Identification Number
    2. UIN: Unique Identity Number
    3. UQC: Unit Quantity Code
    4. HSN: Harmonized System of Nomenclature
    5. POS: Place of Supply (Respective State)
    6. B to B: From one registered person to another registered person
    7. B to C: From registered person to unregistered person
  2. The details in GSTR-1 should be furnished by 10thof the month succeeding the relevant tax
  3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter    of the current financial year shall be reported in the preliminary information in Table This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years.
  4. Invoice-level information pertaining to the tax period should be reported for all  supplies  as under:
  • For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise,should be uploaded in Table 4, including supplies attracting reverse  charge  and  those effected through e-commerce Outwards supply information in  these categories are to be furnished separately in the Table.
  • For all inter-State B to C supplies, where invoice value is more than 2,50,000/- (B to CLarge) invoice level details, rate-wise, should be uploaded in Table 5; and
  • For all B to C supplies (whether inter-State or intra-State) where invoice value is up to 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
  1. Table 4 capturing information relating to B to B supplies should:
  • be captured in:
    1. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise;
    2. Table 4B for supplies attracting reverse charge, rate-wise; and
    3. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise.
  • Capture Place of Supply (PoS) only if the same is different from the location of the
  1. Table 5 to capture information of B  to  C  Large invoices and other information shall be  similar  to Table The Place of Supply (PoS) column is mandatory in this table.
  2. Table 6 to capture information related to:
  • Exports out of India
  • Supplies to SEZ unit/ and SEZ developer
  • Deemed Exports
  1. Table 6 needs to capture information about shipping bill and its 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.
  2. Any supply made by SEZ to DTA, without the cover of a bill of  entry is  required to  be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of  entry shall be  reported also by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this
  3. In case of export transactions, GSTIN of recipient will not be Hence it will remain blank.
  4. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking  (LUT)) needs to be reported under “0” tax amount heading in Table 6A and
  5. Table 7 to capture information in respect of taxable supply of:
  • B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;
  • Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax  periods which was not  reported earlier, shall be  reported in  Table Negative value can be mentioned in this table, if required;
  • Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise;
  • Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made  through e-commerce operator attracting collection of tax at source and Table 7A  (2)  to capture supplies made through e-commerce operator attracting collection of  tax at  source   out of gross supplies reported in Table 7A (1);
  • Table 7B (1) to capture gross inter-State supplies including supplies made through e- commerce operator attracting collection of tax at source and Table 7B  (2)  to  capture supplies made through e-commerce operator attracting collection of tax  at  source  out  of gross supplies reported in Table 7B (1); and
  • Table 7B to capture information State wise and rate
  1. Table 9 to capture information of:
  • 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;
  • Information to be captured rate-wise;
  • It also captures 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 the same is different from the location of the recipient;
  • Any debit/ credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and
  • Shipping bill to be provided only in case of exports transactions amendment.
  1. Table 10 is similar to Table 9 but captures amendment information related to  B  to  C  supplies  and reported in Table
  2. Table 11A captures information related to advances received, rate-wise, in the  tax  period and  tax to be  paid thereon along with the respective It  also includes information in  Table 11B  for adjustment of tax paid on advance received and reported in earlier  tax  periods  against  invoices issued in  the current tax period. The details of  information relating to  advances would  be submitted only if the invoice has not been issued in the same tax period in which the advance was received.
  3. Summary of supplies effected against a particular HSN code to be reported only in  summary  It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.
  4. It will be mandatory to report HSN code at two digits level  for  taxpayers  having  annual turnover in  the preceding year above   1.50 Cr  but upto Rs. 5.00 Cr  and at  four digits level  for taxpayers having annual turnover above Rs. 5.00 Cr.

 

 

Year
Month

 

1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
3. (a) Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017

 

 

  1. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6

(Amount in Rs. for all Tables)

 

GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of

State)

No. Date Value Integrated Tax Central Tax State / UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11
4A.    Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C.    Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator

 

5.  Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs

2.5 lakh

 

Place of Supply (State) Invoice details Rate Taxable Value Amount
No. Date Value Integrated Tax Cess
1 2 3 4 5 6 7 8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator

 

  1. Zero rated supplies and Deemed Exports

 

 

GSTIN of recipient

Invoice details Shipping bill/ Bill of

export

Integrated Tax
No. Date Value No. Date Rate Taxable value Amt.
1 2 3 4 5 6 7 8 9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports

 

  1. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

 

 

Rate of tax Total Taxable value Amount
Integrated Central Tax State Tax/UT Tax Cess
1 2 3 4 5 6
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise)
GSTIN of e-commerce operator

 

  1. Nil rated, exempted and non GST outward supplies

 

Description Nil Rated Supplies Exempted

(Other than Nil rated/non-GST supply)

Non-GST

supplies

1 2 3 4
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons

 

  1. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4,5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]

 

 

Details of original document Revised details of document or details of original Debit/Credit Notes or refund

vouchers

Rate Taxable Value Amount Place of supply
GSTIN Inv. No. Inv. Date GSTIN Invoice Shipping bill Value Integrated Tax Central Tax State / UT Tax Cess
No Date No. Date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]

 

 

 

 

  1. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7

 

Rate of tax Total Taxable value Amount
Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6
Tax period for which the details are being revised <Month>
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator

 

  1. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period

 

Rate Gross Advance

Received/adjusted

Place of supply

(Name of State)

Amount
Integrated Central State/UT Tax Cess
1 2 3 4 5 6 7
I Information for the current tax period
11A.     Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to

output tax liability)

11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in

Table Nos. 4, 5, 6 and 7

11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]
Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2)

 

12.  HSN-wise summary of outward supplies

 

Sr. No. HSN Description

(Optional if HSN is provided)

UQC Total Quantity Total value Total Taxable Value Amount
Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11

 

  1. Documents issued during the tax period

 

Sr.

No.

Nature of document Sr. No. Total number Cancelled Net issued
From To
1 2 3 4 5 6 7
1 Invoices for outward supply
2 Invoices for inward supply from

unregistered person

3 Revised Invoice
4 Debit Note
5 Credit Note
6 Receipt voucher
7 Payment Voucher
8 Refund voucher
9 Delivery Challan for job work
10 Delivery Challan for supply on approval
11 Delivery Challan in case of liquid gas
12 Delivery Challan in cases other than by way

of supply (excluding at S no. 9 to 11)

 

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

 

 

 

Signatures

Place                                                                                                                               Name of Authorized

Signatory ….……………………

Date                                                                                                                               Designation

/Status……………………………………

 

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