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incomplete-Details to be Mentioned in GSTR-1 Return | Company Vakil

GSTR-1 is a monthly or quarterly return form that is filed by dealers who are regular.

This type of return is categorized into 13 different sections. The sections may look somehow difficult to understand but Clear Tax GST Software ensures that the overall process of  GSTR-1 filling is easy.

Details to be provided in GSTR 1

  1. Give out GSTIN (optional id can be handed out as GSTIN if you do not have a GSTIN)
  2. Official registered name of the person: Tax payer name will be auto-filled during login into the normal GST portal.
  3. A total summation of Turnover in the previous Financial Year and for April to June 2017: Total summation Turnover simply means the total value of all the taxable supplies done (not including  inward supplies value in which tax is payed by a person on reverse charge basis), not adding supplies, goods export or services or all of them together.
  4. Outward taxed supplies done to people who are registered (including UIN-holders): a mentioning all B2B supplies should be done in this section.

4A. in this head invoice information of all supplies undertaken excluding those that are under reverse charge and supplies done through online e-commerce platform should be highlighted under this section.

4B. all outward supplies under which reverse charge can be applied and which has not been mentioned in 4A should be provided here.

4C. Supplies made on e-commerce platform that have TCS should be mentioned here. The information should be –rate wise or operation form.

  1. Outward taxable inter-State supplies made to people who are un-registered whose invoice value exceed Rs 2.5 lakh.All supplies details invoices made to dealers who are not registered should be stated here:

5A. It will have B2B invoices i.e. sale to dealers who are not registered

5B. Information regarding B2C supplies made online on an e-commerce platform.

  1. Supplies that are rated Nill and deemed exports: All those Nill-rated supplies, exports, deemed exports ( SEZ, EOUs supplies) have to be stated in this head. A dealer who is registered has to provide invoice details, export bill or  bill under shipping.
  2. This area entails a summary of rates of all monthly sales.

7A. All sales in addition to sales through e-commerce platform should be provided here. Also, a separate information showing supplies done on e-commerce operator have to  be stated here

7B. B2C supply to and from other states including supply area i.e. naming the state where value of invoice is up to Rs 2.5 lakhs.

  1. Zero-rated, not included and non-GST outward supplies:

All other supplies included whether nil rated, not included or non-GST which was not mentioned anywhere above has to be reported in this head. This has to be categorized further into Inter-State, Intra-State to register or to people who are not registered.

  1. Changes to outward taxable supply details elaborated in returns for tax periods that were before in table 4, 5 and 6 (including current and amended debit notes, credit notes, and refund vouchers):

Any changes which may arise after submitting the data in GSTR 1 of previous months can be done through filling in this provided section.

The amendments in this section are in respect to B2B, B2C Large and exports.

All debit notes, credit notes and refund voucher should also be filled here.

Following details cannot be amended here:

  1. Manipulating a tax invoice to supply bill
  2. GSTIN of a customer
  3. The mentioned below considering Export Invoices cannot be changed:
  4. a) Date of shipping Bill/date of Bill of Export
  5. b) Export. Type – i.e With/Without tax payment
  6. The listed below in line to Credit Debit Notes cannot be changed:

a)GSTIN of customer/receiver. (However, one can change & attach any other invoice of

The same GSTIN )

b)Supply area

  1. c) Applicable reverses charges

All the details mentioned above are in in credit and debit notes so they must match the details provided in the invoice..

  1. No changes can be made regarding invoices accepted or modified by the recipient of the sent goods. This is because those invoices are shown automatically in the GSTR-1 of the supplier in the month which one can accept changes in the relevant changing table.

All changes that occur during the amendment period should be stated in the following manner:

Sl. no. Type of Amendment Exp

1 B2B Amendments (9A) Am

The

2 B2C Large Amendments (9A) Am The

  1. S
  2. T

3 Credit/Debit Notes (Registered) Amendments

(9C)Cre

4 Credit Debit Note (Unregistered) Amendments

(9C)

Am

5 Export Invoices Amendments

(9A)

Am

Exp

  1. E
  2. E

(It e

10.Changes to taxable outward supplies to persons who are not registered updated during early tax period:

These details cannot be changed here

  1. Zero Rated
  2. Summary of HSN of Outward supplies
  3. New area of supply cannot be added

Note: However, one can change the already available place of supply though with some restrictions. Mention the corrected invoice or tax period details in the period of change in the following ways:

Sl. no. Type of Amendment Explanation

1 B2C Others Amendments (10) Amendments made these are all those i

  1. B2C large
  2. Exports
  3. Attach and mention statements of received advances or corrected in the tax window plus changes from prior periods. Include all the received advances during early periods relating to invoices that have been raised in the window.

In this table, mention all received advances during the month in which the invoices were not raised.

  1. Regarding HSN outward supplies summary:

This part needs a dealer who is registered to provide details of sold goods in regard to HSN.

  1. Documents provided in the tax window: IT includes all details of invoices that have been issued during the tax window, any corrected invoices, debit note, credit notes,etc.

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