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GSTR 1

GST return form1

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Aditya
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108 views4 pages

GSTR 1

GST return form1

Uploaded by

Aditya
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ANNEXURE-II

GSTR-1
OUTWARD SUPPLIES MADE BY THE TAXPAYER
[To be furnished by the 10th of the month]
[Not to be furnished by compounding taxpayer/ISD]

1. GSTIN: ..
2. Name of the taxpayer: ..
(S. No. 1 and 2 will be auto-populated on logging)
3. Gross Turnover of the taxpayer in the previous FY..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period: Month. Year

5. Taxable outward supplies to a registered person


(figures in Rs)
#
GSTIN/ Invoice IGST CGST SGST Addl Tax POS (only if Indicate if
No. Date Value HSN/ Taxable Rate Amt Rate Amt Rate Amt Rate Amt different supply
UIN
SAC* from the attracts
value
location of reverse
recipient) charge $

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)

* As per Para 3.1 (4) (iii) of the return report


# Not applicable to services and intra-state & specified inter-state supplies of goods
$ To be filled only if a supply attracts reverse charge
Notes:
1. SAC to be different from HSN (may be prefix S)
2. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table
3. In case of inter-state supplies, only IGST & Additional Tax (if applicable) would be filled
4. In case of intra-state supplies, CGST & SGST would be filled.

6. Taxable outward supplies to a consumer where place of supply is other than the State where
supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh (optional in
respect of other supplies)
(figures in Rs)

1
Recpients Name of Invoice IGST Addl Tax# POS
the (only if different from
State code recipient/ No. Date Value HSN/ Taxable Rate Amt Rate Amt
GDI the location of
SAC* value
recipient)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

* As per Para 3.1 (4) (iii) of the return report


# Not applicable to services and intra-state & specified inter-state supplies of goods
Notes:
1. SAC to be different from HSN (may be prefix S)
2. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table

7. Taxable outward supplies to consumer (Other than 6 above)


(figures in Rs)
HSN/ State code Aggregate IGST CGST SGST Addl Tax#
(Place of Taxable
SAC* supply) Value Rate Amt Rate Amt Rate Amt Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

* As per Para 3.1 (4) (iii) of the return report


# Not applicable to services and intra-state & specified inter-state supplies of goods
Notes:
1. SAC to be different from HSN (may be prefix S)
2. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table

8. Details of Credit/Debit Notes


(figures in Rs)
Debit Note/credit Original Invoice Differentia Differential Tax
note l Value
(Plus or
Minus)
No. Date No. Date IGST CGST SGST Addl Tax#
Rate Amt Rate Amt Rate Amt Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Debit Note

Credit Note

# Not applicable to services and intra-state & specified inter-state supplies of goods
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

2
9. Amendments to details of Outward Supplies of earlier tax periods (including
post supply discounts)
(figures in Rs)
Original GSTIN/ Revised Invoice IGST CGST SGST Addl Tax# POS(only
UIN if
Invoice
different
No. Date No. Date HSN/ Taxable Rate Amt Rate Amt Rate Amt Rate Amt
from the
SAC Value
location of
recipient
(1) (2) (3) (4) (5) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)

# Not applicable to services and intra-state & specified inter-state supplies of goods

10. Nil rated, Exempted and Non GST outward supplies*


(figures in Rs)
Nil Rated Exempted Non GST supplies
(Amount) (Amount) (Amount)

(1) (2) (3) (4)


Interstate
supplies to
registered person
Intrastate
supplies to
registered person
Interstate
supplies to
consumer
Intrastate
supplies to
consumer
If the details of nil rated and exempt supplies have been provided in Table 5,6 and 7, then
info in column (3) may only be furnished.
11. Supplies Exported (including deemed exports)
(figures in Rs)
Invoice Shipping bill/ IGST CGST SGST
bill of export
No. Date Value HSN/ Taxable No Date Rate Amt Rate Amt Rate Amt
SAC*
value
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Without payment
of GST
With payment of
GST

3
* As per Para 3.1 (4) (iii) of the return report

12. Tax liability of amount received in advance against a supply to be made in


future
(figures in Rs)
GSTIN/UI State HSN/SAC* Amount of TAX
D/GDI/ Code of supply advance IGST CGST SGST Addl Tax#
Name of to be received
customer made without Rate Tax Rate Tax Rate Tax Rate Tax
raising a
bill
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

* As per Para 3.1 (4) (iii) of the return report


# Not applicable to services and intra-state & specified inter-state supplies of goods

Note: A transaction id would be generated by system for each transaction on which tax is paid in advance

13. Tax already paid (on advance receipt) on invoices issued in the current period
(figures in Rs)
Invoice Transaction id TAX Paid on receipt of advance
No. (A number assigned IGST CGST SGST Addl Tax#
by the system when
tax was paid) Rate Tax Rate Tax Rate Tax Rate Tax
(1) (2) (4) (5) (6) (7) (8) (9) (10) (11)

# Not applicable to services and intra-state & specified inter-state supplies of goods
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt.

Usual Declaration (Signatures of Authorized Person)

INSTRUCTIONS for furnishing the information

1. Terms used:

GSTIN: Goods and Services Taxpayer Identification Number

UID: Unique Identity Number for embassies

HSN: Harmonized System of Nomenclature for goods

SAC: Service Accounting Code

GDI: Government department unique ID where department does not have GSTIN

POS: Place of supply of goods or services State Code to be mentioned

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