How to file GSTR – 1

Introduction

We will understand Following:

  1. What is GSTR – 1
  2. Importance of information to be provided under GSTR – 1
  3. Various table provided under GSTR – 1
  4. What are the information to be provided under each table of GSTR – 1

What is GSTR – 1?

GSTR – 1 is the return form which needs to fill 10th of every month for the previous month by Registered person. Detail of Outward supplies will be provided under GSTR – 1.

There are total 13 table provided under GSTR – 1 in order to capture different information with respect to outward supplies.

Let’s understand each and every table separately.

Table – 1, 2 and 3

Table – 1, 2 and 3 capture basic detail of Registered person filing return.

Table Reference Coloum Description
1 GSTIN GSTIN number of Registered person to be provided in this coloum
2(a) Legal name of the registered person Legal name of the registered person to be provided in this coloum
2(b) Trade name, if any Trade name, if any of Registered person to be provided this coloum
3(a) Aggregate Turnover in the preceding Financial Year Aggregate Turnover in the preceding Financial Year to be provided in this coloum. This information would be required to be submitted by the taxpayers only in the first year. Aggregate turnover shall be auto-populated in subsequent years. 
3(b) Aggregate Turnover – April to June, 2017  Aggregate Turnover – April to June, 2017 to be provided in this coloum. This information would be required to be submitted by the taxpayers only in the first year.

Table 4 has 3 sub table in order to capture outward supplies.

Important point with respect to Table – 4 of GSTR – 1

  1. Tax Rate wise detail to be provided for following:
    1. Supplies relating to other than reverse charge/ made through e-commerce operator under Table 4A
    2. Supplies attracting reverse charge under Table 4B
    3. Supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act under Table 4C
  1. Operator wise detail to be provided for following:
  2. Supplies effected through e-commerce operator attracting a collection of tax at source under section 52 of the Act under Table 4C.
  3. Capture Place of Supply only if the same is different from the location of the recipient.
  4. Table 4 capturing information relating to B to B supplies only. No B to C supplies would be provided under table 4 of GSTR – 1.
  5. Supplies as Zero rated supplies and deemed export shall be provided under Table 6 of GSTR – 1

Table 5 has 2 sub table in order to capture outward supplies.

Important point with respect to Table – 5 of GSTR – 1

  1. Table 5 to capture the detail of outward supplies in the course of inter-state outward supplies.
  2. Table 5 to capture information of supplies to an unregistered person where invoice value is more than Rs. 2,50,000.
  3. The Place of Supply column is mandatory in this table.
  4. Tax Rate wise detail to be provided for following:
    • Outward supplies to unregistered person other than supplies made through e-commerce operator
    • Supplies made through e-commerce operator attracting TCS. Such detail to be provided operator wise and rate wise.

Table 6 has 3 sub-table in order to capture outward supplies with respect to export supplies.

Important point with respect to Table – 6 of GSTR – 1

  1. Tax Rate wise detail to be provided for following:
    1. Supplies relating export shall be provided under Table 6A
    2. Supplies made to SEZ unit or SEZ Developer shall be provided under Table 6B
    3. Supplies relating to Deemed export to be provided under Table 6C
  • Shipping bill wise detail along with the date of shipping bill to be provided under Table – 6. In case detail of shipping bill is not available, the same can be left blank. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by a number of shipping bill.
  • In the case of export transactions, GSTIN of the recipient will not be there. Hence it will remain blank.
  • 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 6B.

Slide – 7

Table 7 has 2 sub table

  1. Table 7A capture following details:
    1. Table 7A capture detail of supplies to unregistered person for all supplies made within same Supplies to an unregistered person with in state shall be reported here irrespective of invoice value.
    2. Rate wise detail to be provided in table 7.
    3. Supplies made through e-commerce operator shall be provided separately along with GSTIN number of each e-commerce

2. Table 7B capture following details:

  1. Table 7B capture detail of supplies to unregistered person for all supplies made outside the state. However, such detail to be provided for invoice value up to Rs. 2,50,000.
  2. Rate wise detail to be provided in this table.
  3. Supplies made through e-commerce operator shall be provided separately along with GSTIN number of each e-commerce
  4. State-wise information to be provided for supplies made outside the staste under Table 7B.
  5. Negative value can be mentioned in this table, if required

Following supplies made by registered person to registered person or un registered person shall be reported under Table 8.

  1. Nil rated Supplies

  2. Exempted Supplies

  3. Non – GST supplies

Table 9 to capture information of:

  • Amendments of supplies with respect to following:
    1. Supplies to registered person reported in Table 4,
    2. Supplies to unregistered person where invoice value is more than 2,50,000 and supplies made outside the state.
    3. Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6;
  • Rate wise Information to be captured here.
  • It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information of 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 another three columns of this Table.
  • Place of Supply 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.
  • Shipping bill to be provided only in case of exports transactions amendment.

Table 9 and 10

  1. Table 9 to capture information with respect to amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7.
  2. 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 10.
  3. Rate wise information to be provided under this table.

Table – 11

There are 2 sub table under Table 11. Table 11 capture information with respect to following:

  1. Advance amount received in the tax period for which invoice has not been issued under table 11A. In this case, output tax liabilities to be increased for registered person.
  2. 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 under table 11B.
  3. Amendment of information furnished in Table No. 11 in GSTR-1 statement for earlier tax periods to be provided under table – 11B.
  4. Rate wise information to be provided under table 11 of GSTR – 1
  5. Separate information for inter-state supplies and intra-state supplies to be provided.
  6. The Place of Supply to be provided under this table.

Table 12 capture HSN / SAC wise detail of outward supplies.

  1. Table 12 under GSTR – 1 shall contain summary of supplies made against a particular HSN code.
  2. HSN Code shall be provided as per given turnover slab.
Turnover HSN Code Remark
Up to 1.5 cr No HSN/SAC code HSN / SAC code is optional however description of goods is mandatory in this case.
More than 1.5 cr but up to 5 cr First 2 digit of HSN/SAC code

HSN / SAC code is Mandatory

More than 5 cr First 4 digit of HSN/SAC Code

Under Table 13 complete reconciliation will have to be provided with respect to various document number issued during tax period.

Table 13: 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) 

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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