GSTR-1 Report in Tally.

ERP 9
GSTR-1 has to be filed by a taxable person registered under
On this page
GST. GSTR-1 returns can be generated from Tally.ERP 9 in the
JSON format, and uploaded to the portal for filing returns. GSTR-1 - as per GST
You need to file GSTR-1 returns: return format

● Every month, for aggregate turnover exceeding Rs. 1.5 Summary view
crores. Return summary
● Every quarter, for aggregate turnover up to Rs. 1.5
Particulars in return format
crores.
view
GSTR-1 includes the details of all outward supplies of B2B
Particulars in summary
invoices, B2C invoices, adjustments to sales made in debit/credit
view
notes, exports, nil rated invoices, advances received with tax
adjustments.
Related topics
To view the report in the format provided by GST Resolving Exceptions
● Go to Gateway of Tally > Display > Statutory GSTR-1 Filing
Reports > GSTReports > GSTR–1 . The report
displays the data for a month or quarter depending on Document Summary
the Periodicity of GSTR-1 set in theCompany GST
Advance Receipts
Details screen.
Summary
If the report is not appearing in the format shown below,
pressAlt+V . Status Reconciliation

Note: You can press Alt+V in GSTR-1 report to change the view from return format to
summary view and vice-versa.

● Specify the required reporting period by pressing F2 .

For a company whose State is selected as Ladakh , if you set the period as Dec
2019 to Jan 2020 , the Periodical View screen will appear with the return period and
corresponding GSTIN.
 The above screen will appear only if you have provided the following GSTINs in
the Company GST Details screen:

o GSTIN/UIN applicable from 1-Jan-2020.

o GSTIN/UIN (prior to 1-Jan-2020) in the scenario of head office forming part of
Ladakh from 1-Jan-2020. A single GSTIN was applicable for head office and branch
offices located in Jammu & Kashmir until 31-Dec-2019. When the location of head office
changed to Ladakh with effect from 1-Jan-2020, the company's GSTIN would have got
changed to Ladakh. This would mean a fresh registration for the branch office in Jammu
& Kashmir. Hence, to enter the fresh GSTIN received for the branch office in Jammu &
Kashmir, you need to press F12 and enable the option Show GSTIN/UIN (prior to 1-
Jan-2020) for Jammu & Kashmir .
In the above Periodical View screen, select the Return Periodand the report will open for
the corresponding GSTIN.

● You can generate the report with the line HSN/SAC Summary by enabling the option Show
HSN/SAC Summary? .
● You can generate the HSN/SAC Summary report with only the description or HSN or both,
based on the grouping set in the option Group vouchers by .
● If HSN/SAC description is not specified in the masters, you can setUse stock item/ledger
name as HSN/SAC description when not specified? to Yes . The stock item or ledger
name will appear as the HSN/SAC description.
By default, the transactions having voucher numbers more than 16 characters, including
special characters ("-" and "/") are not exported to the e-return formats.

Click F12: Configure to change the settings, if required and view the report with the
relevant transactions.

In the return format view, there are two sections in the report:
● Returns summary - a snapshot of the business operations in the given period.
● Particulars - structured as per the offline tool provided by the department.

To view the report in summary view

● Go to Gateway of Tally > Display > Statutory Reports > GST> GSTR–1 . If the report
is not appearing in the format shown below, press Alt+V . Displays the local and interstate
transactions grouped on GST and non-GST outward supplies.
In the summary view, there are two sections in the report:
● Returns summary - a snapshot of the business operations in the given period.
● Particulars - displays the taxable value and tax amount from outward supplies considered in
the returns.

F12: Configure

Show break-up of nett values? : Enable this option to display Gross Value, Returns, and
Addition/Deduction values in detailed mode of the report. This option is disabled by default.

Show tax types in separate columns? : Enable this option to view all GST tax types in separate
columns. This option is enabled by default. When this option is displayed, tax amount is displayed in
a single column without the Central Tax, state tax and integrated tax break-up.

Export vouchers with voucher number more than 16 characters? : Enable this option to
export the transactions having more than 16 characters, including special characters ("-" and "/") to
the template.

Allow tax difference up to : It is set to 0. You can change it as required to ensure the relevant
transactions are included in the returns.

Actual tax versus computed Tax : Based on the tax difference value allowed, you can
include the relevant vouchers.
o Greater : Vouchers with actual (transaction) value greater than the computed value are
included in the returns.
o Greater or lesser : Vouchers with actual (transaction) value greater or lesser than the
computed value are included in the returns.
 o Lesser : Vouchers with actual (transaction) value lesser than the computed value are
included in the returns.

Returns Summary
This section provides a summary of all transactions recorded in the reporting period. You can drill
down on each row to view the details.

Total number of vouchers for the period

Drill-down shows the Statistics report, listing the vouchers participating in the GST return.

Included in returns
Drill down from this row to view the Summary of Included Vouchers report, with the list of
voucher-types with voucher count.

Not relevant for returns

Drill down from this row to view the Summary of Excluded Vouchers report, with the
transaction type-wise voucher count.
 Other transaction types that can appear under excluded vouchers:

● Excluded by User : Manually excluded by you from the list of included or uncertain
transactions. Drill down and use I : Include Vouchers , if required . Based on the
information in the voucher it will move to either included or uncertain.
● Contra Vouchers : The count of contra entries which involve only bank and cash ledgers.
● Order Vouchers : The count of sales order, purchase order, job work in order, and job work
out order vouchers.
● Inventory Vouchers : The count of receipt note, stock journal, delivery note, material in,
material out, rejections in, rejections out, and physical stock vouchers as they are purely
inventory in nature and do not attract GST.
● Payroll Vouchers : The count of transactions recorded using payroll and attendance
vouchers. GST does not apply to these transactions.
● No GST Implications : The count of receipts, payments, and journal vouchers that do not
have any GST implication.
● Other voucher : The count of memorandum and reversing journal vouchers.
● Non GSTR-1 Transactions : The transactions which are part of other returns, for example:
GSTR – 2, and hence will not have any implication on GSTR–1.
All the transaction types are not displayed by default. Based on the voucher type used and the
exclusions done by you, the relevant categories appear with the voucher count.

Incomplete/mismatch in information (to be resolved)

Displays the count of all vouchers with insufficient GST-related information. You can correct
exceptions in the vouchers before exporting GST returns. If the computed tax is not equal to
the tax entered in the invoice, the transaction appears underIncomplete/Mismatch in
information (to be resolved) . To set the tax difference that you want to allow, to include the
vouchers in the returns:

● Click F12: Configure .

● Enter the value in the field Allow tax difference up to .
The exceptions are listed in the order of priority, based on the importance of the information for
generating returns. You need toupdate the missing information and resolve the mismatches to
include these in the returns.

Vouchers Accepted As Valid

In the GSTR-1 report, press Ctrl+A to view the list of vouchers that were accepted as valid and
included in the returns.

Vouchers accepted with original values : The vouchers accepted as valid from the following
exceptions, appear here:
● Nature of transaction, Taxable value, rate of tax modified in voucher.
 ● Mismatch due to tax amount modified in voucher.

Press Enter to view the vouchers. To move the vouchers out of this list and make the required
corrections, click A : Remove Accept As Is and press Enter . The voucher moves to the relevant
exceptions.

Vouchers accepted without party GSTIN/UIN validation : The vouchers that were accepted by
clicking C : Accept GSTIN/UIN in theInformation required for generating table-wise details
not providedexception of GSTR-1 , appears here. Press Enter to view the vouchers.

To move the vouchers out of this list and make the required corrections

● Click V : Validate GSTIN/UIN .

● Press Enter .

The voucher moves to the exception Mismatch due to tax amount modified in the voucher.

Particulars in Return Format View

1 B2B Invoices - 4A, 4B, 5 Credit/Debit Notes
9 Nil Rated Invoices
4C, 6B, 6C (Unregistered) - 9B

2 B2C(Large) Invoices -
6 Exports Invoices - 6A HSN/SAC Summary - 12
5A, 5B

3 B2C(Small) Invoices - 7 Tax Liability (Advances received)

Document Summary
7 - 11A(1), 11A(2)

4 Credit/Debit Notes 8 Adjustment of Advances - Amount unadjusted against

(Registered) - 9B 11B(1), 11B(2) supplies

Sales against advance from

previous periods

1 B2B Invoices - 4A, 4B, 4C, 6B, 6C

Taxable sales made to regular and composite dealers are captured here. If your tax invoice had
exempt and nil rated items along with taxable items, then the total invoice value is captured here.

If you want to capture the values of only the taxable items as a B2B invoice , as per GST rules
record separate invoices for taxable items. Use separate invoices (bill of supply) for sales of
exempt/nil rated items.
Nature of transaction Taxability Registration type
 ● Sales Taxable ● Taxable ● Regular
● Interstate Sales Taxable ● Exempt ● Composite
● Sales Exempt ● Nil Rated
● Interstate Sales Exempt
● I nterstate Sales to Embassy/UN
Body Exempt
● Interstate Sales to Embassy/UN
Body Nil Rated
● Interstate Sales to Embassy/UN
Body Taxable
● Sales Nil Rated
● Interstate Sales Nil Rated
● S ales to SEZ - Exempt
● Sales to SEZ - LUT/Bond
● Sales to SEZ - Taxable
● Deemed Exports Exempt
● Deemed Exports Taxable
● Deemed Exports Nil Rated
● Intrastate Deemed Exports Taxable
● Intrastate Deemed Exports Exempt
● Intrastate Deemed Exports Nil Rated

The party-wise drill down report appears as shown below:

The transaction-wise drill-down report for each party appears as shown below:

2 B2C(Large) Invoices - 5A, 5B

● Unregistered party selected in the Party Details screen for sales made by selecting e-
commerce operator in the Party's A/c Name field.
 ● When a taxable stock item is selected along with exempted or nil-rated goods, then the
values are captured here. If only exempted or nil rated goods are selected, it will appear
under the Nil Rated Invoices table of GSTR-1 report.
● Interstate sales of more than Rs. 2,50,000 to unregistered dealers and consumers are
captured here.
Nature of transaction Registration type

● Interstate Sales Taxable ● Unregistered

● Interstate Sales Exempt ● Consumer
● Interstate Sales Nil Rated

The Voucher Register appears as shown below:

3 B2C(Small) Invoices - 7

Displays the net value of sales.

● U nregistered party selected in the Party Details screen for sales made by selecting e-
commerce operator in the Party's A/c Name field.
● When a taxable stock item is selected along with exempted or nil-rated goods, then the
values are captured here. If only exempted or nil rated goods are selected, it will appear
under the Nil Rated Invoices table of GSTR-1 report.
● Interstate sales of equal to or less than Rs. 2,50,000 to unregistered dealers and consumers
are captured here.
Nature of transaction Taxability Registration type

● Sales Taxable ● Taxable ● Unregistered

● Sales to Consumer – Taxable ● Exempt ● Consumer
● Sales to Consumer – Exempt ● Nil Rated
● Sales Nil Rated
● Interstate Sales Nil Rated
● Sales Exempt
● Interstate Sales Exempt
● Interstate Sales Taxable

The Voucher Register based on place of supply, appears as shown below:

The transaction-wise drill-down report for each place of supply, appears as shown below:

4 Credit/Debit Notes (Registered) - 9B

Displays the values of credit and debit notes, recorded in the reporting period.

J ournal voucher recorded by debiting GST ledgers, with:

● Nature of Adjustment - Decrease of Tax Liability
● Additional Details - Cancellation of Advance Receipts orCancellation of Advance
Receipts for Exports/SEZ sales
Nature of transaction Taxability

● Sales Taxable ● Taxable

● Interstate Sales Taxable ● Exempt
● Sales Exempt ● Nil Rated
● Interstate Sales Exempt
● I nterstate Sales to Embassy/UN Body Exempt
● Interstate Sales to Embassy/UN Body Nil Rated
● Interstate Sales to Embassy/UN Body Taxable
● Sales Nil Rated
● Interstate Sales Nil Rated
● S ales to SEZ - Taxable
● S ales to SEZ - Exempt
● Sales to SEZ - LUT/Bond
● Deemed Exports Taxable
● Deemed Exports Exempt
● Deemed Exports Nil Rated
● Intrastate Deemed Exports Taxable
● Intrastate Deemed Exports Exempt
● Intrastate Deemed Exports Nil Rated

5 Credit/Debit Notes (Unregistered) - 9B

Displays the values of credit and debit notes, recorded in the reporting period with the following
details:
Nature of transaction as:
● Interstate Sales Taxable and Interstate Sales Exempt - salesreturns made against 2
B2C(Large) Invoices - 5A, 5B table
● Exports Taxable
● Exports LUT/Bond
● Exports Exempt
● Exports Nil Rated

Journal voucher recorded by debiting GST ledgers, with:

● Nature of Adjustment - Decrease of Tax Liability
● Additional Details - Cancellation of Advance Receipts orCancellation of Advance
Receipts for Exports/SEZ sales

6 Exports Invoices - 6A

D isplays the values of export sales recorded in the reporting period with the following details:

Nature of transaction as:

● Exports Taxable
● Exports - LUT/Bond
● Exports Exempt
● Exports Nil Rated

The Voucher Register of Export Invoices - 6A appears with details of shipping number, shipping
date and port code.

7 Tax Liability (Advances received) - 11A(1), 11A(2)

D isplays the credit values of tax entered in journal vouchers recorded with the following details:

Nature of Adjustment - Increase of Tax Liability

Additional Details
● On Account of Advance Receipts
● Advance Receipts for Export/SEZ sales

Note: The requirement to pay tax on advance receipts from customers has been withdrawn for
businesses with annual aggregate turnover up to Rs. 1.5 crores. To support this,
calculation of tax liability on advance receipts from customer has been disabled by
default in Release 6.1.1.

The value from transactions recorded for tax liability on advance receipt from customers
will not be included in the GSTR-1 returns by default. Such transactions will be under Not
relevant for returns in the GSTR-1 report. The businesses with turnover above Rs. 1.5
crores can enable the same by setting the option Enable tax liability on advance
receiptsto Yes in the Company GST Details screen.

8 Adjustment of Advances - 11B(1), 11B(2)

D isplays the debit values of tax entered in journal vouchers recorded with the following details:
Nature of Adjustment - Decrease of Tax Liability

Additional Details
● Sales against Advance Receipts
● Sales against Advance Receipts for Export/SEZ sales

9 Nil Rated Invoices

Displays the net values of nil rated, exempt, and non-GST outward supplies made to registered and
unregistered dealers, within and outside the state.

HSN/SAC Summary - 12
HSN/SAC Summary report contains the details of HSN/SAC-wise taxable value and tax amount.

Document Summary - 13
Provides the details of transaction count based on the nature of document.

Amount unadjusted against supplies

Provides the details of all advance receipts in a period for which liability is not created yet.

Sales against advance from previous periods

Provides the details of sales invoices recorded against the advance receipts of the previous
period.

Particulars in Summary View

This section displays the transaction values included in the returns along with the amount of
adjustments, and GST amount. Drill-down reports are provided for all sales and GST adjustments up
to the transaction level.

Click F1 : Detailed to view the breakup of sales based on tax rates.

Outward Supplies
The total local and interstate sales are divided into Taxable andExempted . To view all the sales
transactions,
1. Click F1 : Detailed to display the report in detailed mode.
2. Select any of the rows displayed in italics, under Local Sales orInterstate Sales .
3. Press Enter to display the Voucher Register screen.
4. Click V : Voucher-wise .
You can view this report ledger wise or commodity wise by clicking L : Ledger-wise or S : Stock
item-wise , and A : Party-wise respectively.