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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 ..... lies (including supplies made through e-commerce operator, rate wise)] 11[****] GSTIN of e-commerce operator 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 24[****] UQC Total Quantity 3[Rate of Tax] Total Taxable Value Amount Integrated Tax Central Tax 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients] Type of supplier Original details Revised Details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier Tax period GSTIN of supplier Integrated Tax Central Tax State /UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 Registered Unregistered ] 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. Signature Name Place of Authorised Signatory...................................... Date Designation /Status........................................... 26[A. General Instructions 1. Terms used: a. GSTIN: Goods and Services 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any. 14. 11(I)B Advances adjusted during the period shall be reported. 15. 11(II) Amendment to advances received or adjusted shall be reported. 16. 12 HSN details as per notifications issued by Government from time to time shall be reported. 17. 13 Details of the documents issued during the period shall be reported. 18. 14(a) Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier. 19. 14(b) Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. 20. 14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported. 21. 14A(b) Amendment to supplies reported in table 14(b) in earlier tax period shall be reported. 22. 15 (i) ECO shall report details of the supplies made through him/her on which he/she is liable to pay tax u/s 9(5). (ii) GSTIN of supplier a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 - Central Tax dated 26-12-2022 before it was read as, "Rate of tax Total Taxable value Amount Integrated Central 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 a e-commerce operator 7B. Inter-State Supplies where invoice value is upto ₹ 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 " 13. Substituted vide NOTIFICATION No. 26/2022 - Central Tax dated 26-12-2022 before it was read as, "debit notes, credit notes, refund vouchers" 14. Substituted vide NOTIFICATION No. 26/2022 - Central Tax dated 26-12-2022 before it was read as, "Revised details of document or details of original Debit/Credit Notes or refund vouchers" 15. Omitted vide NOTIFICATION No. 26/2022 - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 3. 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: (i) 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 operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value in more than ₹ 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) 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. 5. Table 4 capturing information relating to B to B supplies should: (i) be captured in: a. Table 4A for supplies relating to other than reverse charge/ made throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed operator wise and rate wise; (iv) 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); (v) Table 7B (1) to caputre gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to caputre supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information of: 13. Table 9 to capture information of: (i) 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; (ii) Information to be captured rate-wise; (iii) 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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