Details to be Mentioned in GSTR-1 Return

GSTR-1 is a monthly or quarterly return to be filed by regular dealers. The return is divided into 15 sections. It might look complex but Clear GST Software makes the entire process of filing GSTR-1 seamless and easy.

A box containing the financial year and tax period (month/quarter).

1.Provide GSTIN (provisional ID can also be used as GSTIN if you do not have a GSTIN) 

2. Legal name of the registered person: Name of the taxpayer will be auto-populated at the time of logging into the common GST Portal. 

3. ARN and date of ARN of filing GSTR-1 is auto-filled as per the CGST notification no. 26/2022 from 26th December 2022. Earlier, aggregate turnover in the preceding Financial Year and for the period between April to June 2017 was being asked.
Aggregate Turnover is the total value of all taxable supplies made (excluding the value of inward supplies on which tax is payable by a person on a reverse charge basis), exempt supplies, exports of goods or services or both.

4. Taxable outward supplies made to registered persons (including UIN-holders) or, in other words, B2B supplies.

(i) 4A. Under this head, report invoice-wise details of all B2B supplies made other than those under reverse charge but including supplies made through e-commerce operators attracting TCS.

(ii) 4B. All outward supplies on which reverse charge is applicable and which has been excluded in 4A should be shown here 

5. Taxable outward inter-state supplies to unregistered persons, in other words, B2C supplies, where the invoice value is more than Rs.2.5 lakh (This limit has been reduced from Rs.2.5 lakh to Rs.1 lakh at the 53rd GST Council meeting). Invoice-wise details of all supplies made to unregistered dealers is to be mentioned here. 

5A. This will include B2C invoices i.e. sale to unregistered dealers along with the supplies made through e-commerce operator, reported rate-wise.

6. Zero-rated supplies and deemed exports: All types of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) have to be mentioned under this head. A registered dealer has to give details of invoice, bill of export or shipping bill.   

7. This section contains a rate wise summary of all B2C sales made during the month/quarter where invoice value is less than Rs.2.5 lakhs.

7A. All intrastate B2C sales, including sales made through e-commerce operators, have to be mentioned here, categorised as per the GST rates.

7B. All interstate B2C sales, along with place of supply i.e. name of state where invoice value is up to Rs 2.5 lakhs should be specified here, including sales made through e-commerce operators.

8. Nil-rated, exempt and non-GST outward supplies

All the other supplies whether nil rated, exempt or non-GST which have not been reported under any of the above needs to be reported under this head. This needs to be further bifurcated into Inter-State, Intra-State to registered and unregistered persons.   

9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in table 4, 5 and 6 (including current and amended debit notes and credit notes).

Any correction to data submitted in GSTR 1 of previous months can be done by filling in this section. The type of amendments covered here are with respect to B2B, B2C Large and exports. 

All debit notes and credit notes should also be entered here. Following details cannot be amended here- 

• Changing a tax invoice into bill of supply 
• The Customer GSTIN 
• Following with respect to Export Invoices cannot be amended: 
  • Shipping Bill Date/Bill of Export Date 
  • Type of Export- i.e With/Without payment of tax 
• Following with respect to Credit Debit Notes cannot be amended: 
  • Receiver/Customer GSTIN. ( However, you may amend & link any other invoice for the same GSTIN ) 
  • Place of Supply
  • Reverse charge applicable

All the above details with respect to Credit Debit Notes are based on the original Invoice which it is linked to, Hence these details must match with the details of the linked invoice.

• No Amendment can be made with respect to those invoices that are accepted or modified by the receiver of goods.  The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table.

Declare the amended invoices or details in the tax period in which the amendment takes place as follows-

10. Amendments to taxable outward supplies to unregistered persons furnished on returns for earlier tax periods, in Table 7.

Following details cannot be amended here

• Nil Rated
• HSN summary of Outward supplies
• Cannot add a new place of supply

Note: However, you can replace the existing place of supply with another place of supply with some limitations. Declare the amended invoices or details in the tax period in which the amendment takes place as follows:

11. Consolidated Statement of Advances Received or adjusted in the current tax period, plus amendments from earlier tax periods (Net of refund vouchers, if any).

• Mention all advances received during the earlier period corresponding to invoices raised during the current period.
• In this table, specify all advances received in the month for which invoice was not raised

12. HSN-wise summary of outward supplies.

This section requires a registered dealer to provide HSN-wise summary of goods sold.

13. Documents issued during the tax period: This head will include details of all invoices issued in a tax period, any kind of revised invoice, debit notes, credit notes, etc. 

14. Sales through e-commerce operators on which they are liable to collect TCS under Section 52 or pay tax under Section 9(5) of the CGST Act, must be reported by such seller. It is categorised as per GSTIN of the e-commerce operator. 

Table 14 (a) sale details pertain to TCS u/s 52 which have been already reported in Tables 4 to 10.

Table 14(b) sale details pertain to those that are reported and paid taxes thereon by e-commerce operator u/s 9(5). 

14A. Amendment to sales of earlier tax period made through e-commerce operators on which they must collect TCS under Section 52 or pay tax under Section 9(5), to be reported by the supplier. These are amendments to Table 14 details of earlier tax period, reported similarly as Table 14. 

Table 14A (a) sale details of past periods pertain to TCS u/s 52 which have been already reported in Tables 4 to 10.

Table 14A (b) sale details of past periods pertain to those that are reported and paid taxes thereon by e-commerce operator u/s 9(5).

15. Sales made through e-commerce operators on which they have paid tax u/s 9(5), must be reported by the e-commerce operator.

(i) e-commerce operator must report the sales made through them on which they must pay tax under Section 9(5).

(ii) Such e-commerce operators must report GSTIN of both the seller and the buyer, if it is a B2B transaction. For any B2C transaction, it is sufficient if it is reported rate-wise.

(iii) If it is a B2B transaction, then document details as issued by the e-commerce operator should be reported.

15A. I Amendments to B2B sales of earlier tax periods through e-commerce operators on which they must pay tax u/s 9(5), to be reported by e-commerce operator. (From registered or unregistered seller to a registered buyer). In other words, these are amendments to Table 15 for sales to registered recipients.

15A. II Amendments to B2C sales of earlier periods through e-commerce operators on which they must pay tax u/s 9(5), to be reported by e-commerce operator. In other words, these are amendments to Table 15 with respect to sales to unregistered recipients.