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TMI BlogDetails of outward supplies of goods or servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... erator 2 [6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State / UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ] 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 12 [ Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6 7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-State Supplies where invoice value is upto 28 [ Rs. 1 lakh ] [Rate wise] Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) ] 8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 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 Notes 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) 25 [ 14. Details of the supplies made through e -commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-Commerce operator Net value of supplies Integrated tax Tax amount Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which ecommerce operator is liable to collect tax u/s 52 (b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. TCS: Tax collection at source by e-commerce operator g. SEZ: Special Economic Zone h. ECO: E-commerce operator i. DTA: Domestic Tariff Area j. B to B: Supplies from one registered person to another registered person k. B to C: Supplies from registered person to unregistered person 2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter. B.Table specific instructions- Sr. No. Table No. Instructions 1 2 3 1. 4A i. Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported. ii. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table. iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer. 2. 4B Supplies made to registered persons, attracting tax on reverse charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is liable to pay tax u/s 9(5). (ii) GSTIN of supplier and recipient, if registered, shall be reported. (iii) Details of the documents issued by ECO shall be reported, if recipient is registered. 23. 15A(I) Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported. 24. 15A(II) Amendment to the details reported in table 15 in earlier tax periods in respect of ] ******************** Notes:- 1. Table 6 of GSTR-1 form to be Substituted - See Notification No. 45/2017 dated 13-10-2017 2. Substituted vide Notification No. 70/2017 Dated 21-12-2017, before it was read as, 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Amount 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 3. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as Total value 4. Inserted vide NOTIFICATION NO. 82/2020 Central Tax dated 10-11-2020 5. Substituted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, Year 6. Substituted vide NOTIF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead as, If the invoice/Shipping bill details furnished earlier were incorrect 18. Omitted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, /Refund voucher 19. Substituted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, Debit Notes/Credit Notes/Refund voucher [amendments thereof] 20. Substituted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, Month 21. Omitted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operator attracting TCS (operator wise, rate wise) GSTIN of -commerce operator 22. Omitted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 23. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 24. Omitted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, (Optional if HSN is provided) 25. Inserted vide NOTIFICATION No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table. 7. Table 6 to capture information related to: (i) Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed Exports 8. Table 6 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. 9. 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 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 Table.. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exports transactions amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. 15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. 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 invoices has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr but they need to provide information about description of goods. 17. 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 ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. 4 [ 18. It will be mandatory to specify the number o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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