9911796707
TMI BlogAmendment of outward supplies of goods or services for current tax periodX X X X Extracts X X X X X X X X Extracts X X X X ..... made through e-commerce operator attracting TCS)] 4B. Supplies attracting tax on reverse charge basis 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 5. Outward supplies (including supplies made through e-commerce operator, rate wise) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoice/Shipping bill details furnished 9B. Debit Notes/Credit Notes [original] 9C. Debit Notes/Credit Notes [Amended] 10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State/UT Tax UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised current tax period should be auto populated here) 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 11. Consolidated Statement of Advances Received/Advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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) 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 Tax amount Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which e commerce operator is liable to collect tax u/s 52 (b) Supplies on which e commerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 14 15 16 Registered Unregistered 15A (II). Amendment to details of the supplies made through 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 instructions for filing of GSTR-1A: 1. it is an additional facility provided to add any particulars of current tax period missed out in reporting in FORM GSTR-1 of current tax period or amend any particulars already declared FORM GSTR-1 of current tax period (includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. in this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. (ii) a supplier issues two invoices INV3 and INV4 in the month of January 2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. 6. Instruct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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