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GST Return Filing & Invoicing
Simplified with ClearTax GST Software

GSTR-1 is a monthly or quarterly return to be filed by regular dealers.

The return is divided into 13 sections. It might look complex but ClearTax GST Software makes the entire process of filing GSTR-1 seamless and easy.

Details to be provided in GSTR 1

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. Aggregate Turnover in the preceding Financial Year and for April to June 2017: 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 reverse charge basis), exempt supplies, exports of goods or services or both.

gstr-1

 

4. Taxable outward supplies made to registered persons (including UIN-holders): All B2B supplies should be mentioned in this section.

gstr-1

4A. Under this head invoice wise details of all supplies made other than those under reverse charge and supplies made through e-commerce operator should be mentioned in this section.

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

4C. Supplies made through e-commerce operator which attract TCS has to be reported here. The details have to be – rate wise or operation wise

 

5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5  lakh  

gstr-1

Invoice wise details of all supplies made to unregistered dealers is to be mentioned here:

5A. This will include B2B invoices i.e. sale to unregistered dealer and

5B. The details of B2C supplies made online through e-commerce operator

 

6. Zero-rated supplies and deemed exports:

gstr-1

All type of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) has 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 sales made during the month.

gstr-1

7A. All sales including sales made through e-commerce operator have to be mentioned here. Also, separate mention of supplies made through e-commerce operator should be declared here

7B. B2C interstate supply along with place of supply i.e. name of state where invoice value is up to Rs 2.5 lakhs should be specified here

 

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

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All the other supplies whether nil rated, exempt or non-GST which has not been reported under any of the above needs to be reported under this head. This need 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, credit notes, and refund vouchers):

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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, credit notes and refund voucher should also be entered here.

Following details cannot be amended here:
1. Changing a tax invoice into bill of supply

2. The Customer GSTIN

3. Following with respect to Export Invoices cannot be amended:
a) Shipping Bill Date/Bill of Export Date
b) Type of Export- i.e With/Without payment of tax

4.Following with respect to Credit Debit Notes cannot be amended:
a) Receiver/Customer GSTIN.
      ( However, you may amend & link any other invoice for the same GSTIN )
b) Place of Supply
c) 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.

  1. 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:

 

Sl. no. Type of Amendment Explanation
1 B2B Amendments (9A) Amendments made in the invoices already issued earlier must be reported here.

These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.

2 B2C Large Amendments (9A) Amendments in the original invoices already issued must be mentioned here

These reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where

1. Supply is made interstate and

2. Total invoice value is more than Rs 2,50,000/-

3 Credit/Debit Notes (Registered) Amendments

(9C)

Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to a registered taxpayer), will be reported here.
4 Credit Debit Note (Unregistered) Amendments

(9C)

Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.
5 Export Invoices Amendments

(9A)

Amended invoices issued against already issued original invoices must be reported here.

Export invoices includes

1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST.

2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply

(It excludes deemed exports & supply to SEZ)

10. Amendments to taxable outward supplies to unregistered persons furnished on returns for earlier tax periods:

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Following details cannot be amended here

  1. Nil Rated
  2. HSN summary of Outward supplies
  3. 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:

Sl. no. Type of Amendment Explanation
1 B2C Others Amendments (10) Amendments made to the invoices already issued earlier must be reported here.

These are all those invoices not covered under 1. B2B

2. B2C large

3. Exports

 

11. Consolidated Statement of Advances Received or adjusted in the current tax period, plus amendments from earlier tax periods.

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  • 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 issues in a tax period, any kind of revised invoice, debit notes, credit notes, etc.

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