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No. of Recipients No. of Invoices: Total

This document provides instructions for filling out GSTR-1, which is used to report sales and outward supplies. It includes sections to report B2B sales to registered persons, reverse charge supplies, supplies through e-commerce operators, B2C sales to unregistered persons, debit and credit notes, nil rated/exempted supplies, HSN-wise supply details, and a summary of invoices. Notes provide clarification on filling out place of supply for different state sales and usage of debit/credit notes.

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48 views

No. of Recipients No. of Invoices: Total

This document provides instructions for filling out GSTR-1, which is used to report sales and outward supplies. It includes sections to report B2B sales to registered persons, reverse charge supplies, supplies through e-commerce operators, B2C sales to unregistered persons, debit and credit notes, nil rated/exempted supplies, HSN-wise supply details, and a summary of invoices. Notes provide clarification on filling out place of supply for different state sales and usage of debit/credit notes.

Uploaded by

javed ali
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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COMPUTATION OF GSTR 1 (SALES/OUTWARD SUPPLIES)

GSTN-
TRADE NAME-

B2B INVOICE ALL REGISTERED SALE INTERSTATE AND INTRASATE BOTH (4)
No. of Recipients No. of Invoices

GSTIN/UIN of Recipient Invoice Number Invoice date Invoice Value Place Of Supply Rate(%) Taxable Value

TOTAL

REVERSE CHARGE MACANISM TAXABLE OUTWARD SUPPLY MADE TO REGISTERED PERSON (INCLUDING UIN HOLDERS) OTHER THEN ZERO RATE
PART 4A- SUPPLIES OTHER THEN THOSE (i) attaracting RCM(ii) suplies made through e commerce operator
RATE OF TAX TAXABLE
GSTIN/UIN INVOICE NO INVOICE DATE INVOICE VAL(%) VALUE IGST

TOTAL
PART 4B- SUPPLY ATTARCTING TAC ON RCM BASIS
RATE OF TAX TAXABLE
GSTIN/UIN INVOICE NO INVOICE DATE INVOICE VAL(%) VALUE IGST

TOTAL

PART 4C- SUPPLIES MADE THROUGH ECOMMERCE OPERATOR ATTRACTING TCS


RATE OF TAX TAXABLE
GSTIN/UIN INVOICE NO INVOICE DATE INVOICE VAL(%) VALUE IGST

TOTAL
B2C LARGE INVOICE UNREGISTERED SALE OUT OF STATE ABOVE 250000 (5)
Summary For B2CL(5)
No. of Invoices

Invoice Number Invoice date Invoice Value Place Of Supply Tax Rate (%) Taxable Value IGST

TOTAL

B2C (SMALL) INVOICE ALL UNREGISTERED SALE INTERSATE AND INTRASTATE BELOW 250000
Summary For B2CS(7)

Place Of Supply Rate Taxable Value IGST CGST SGST

TOTAL

REGISTERED DEBIT/CREDIT NOTE DETAILS ISSUEING IN RETURN PERIOD (SALES RETURN ) WITH CORRECTION IN INVOICE DETAILS (7)
No. of Notes/Vouchers No. of Invoices

Invoice/Advan
ORIGINAL C/D Note/Refund Voucher Note/Refund Document Type ce Receipt Invoice/Advance Reason For
Number Voucher date (CREDIT/DEBIT) Number Receipt date Issuing document Place Of Supply

UNREGISTERED DEBIT /CREDIT NOTES DETAILS (SALES RETURN) WITH CORRECTION IN INVOICE DETAIL
No. of Notes/Vouchers No. of Invoices

D/C Note/Refund Document Type


D/C Note/Refund Voucher Number Voucher date credit/debit Invoice/Advanc
Invoice/Advance ReceiptReason
date For Issuin Place Of Supply
TOTAL
SUMMARY FOR NIL RATE /EXEMPTED/NON-GST SUPPLY (8)
Description Nil Rated Supplies Non-GST
Exempted (other supplies
than nil rated/non
GST supply )
Inter-State supplies to registered persons
Intra-State supplies to registered persons
Inter-State supplies to unregistered persons
Intra-State supplies to unregistered persons

TOTAL

HSN WISE DETAILS OF SELLING GOODS (12)


No. of HSN

HSN Description UQC Total Quantity Total Value Taxable ValueGST Tax Amount

TOTAL

SUMMARY FOR NUMBER OF INVOICES SERIAL NO AND DEBIT AND CREDIT NOTES ISSUING IN TAX PERIOD (13)

Nature of Document Sr. No. From Sr. No. To Total Number Cancelled
Invoice for outward supply
Invoice for outward supply
Debit Note
Debit Note
Delivery Challan for job work
Invoice for inward supply from unregistered person
Refund Voucher
TOTAL
NOTES
1-INVOICE VALUE = TAXABLE VALUE + INCLUDED TAX
2-POS= PLACE OF SUPPLY
3-IN COLUMN B2C SMALL ALL INFORAMATION GIVES STATEVISE
EX- DEALER SALE GOODS 10000 RUPEES IN WEST BANGAL AND SALES 20000 RUPEES GOODS IN JHARKHAND THEN WE HAVE TO
FILL IN PLACE OF SUPPLY FIRST COLUMN WEST BENGAL TAXABLE VALUE , RATE OF PERCENTAGE , TAX AMOUNT (CGST,SGST) IF IN SAME STATE
MORE THAN ONE PERCENTAGE THEN AGAIN SECOND COLUMN POS IS WEST BENGAL TAXABLE VALUE , RATE OF PERCENTAGE
TAX AMOUNT (CGST,SGST) AND IN SALE OF OTHER THEN STATE POS STATE NAME (JHARKHAND) ,RATE OF TAX,TAXABLE VALUE
,TAX AMOUNT (IGST) …..
4- DEBIT/CREDIT NOTES ARE USE FOR SALES RETURN AND CORRECTION IN INVOICE VALUE
IGST CGST SGST

R THEN ZERO RATED AND EXEMPTED (4)

CGST SGST POS


CGST SGST POS

CGST SGST POS


D/C
Note/Refund
Voucher Value Tax Rate (%) Taxable Value Cess Amount

Note/Refund
Voucher Value Tax Rate (%) Taxable Value Cess Amount
ST Tax Amount SGST Tax Amount Cess Amount

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