GSTR-1


moderntaxconsultants@gmail.com +91-9999411911 Connect With Us Office TimingMon-Sat: 10.00 - 07.00 Emailmoderntaxconsultants@gmail.com


	Home About Us Team Services Taxation services Assurance and Advisory services Start-up & Valuation Services Cost & Management Services Audit & Attestation Human Resources Business Processing Outsourcing Other Taxation Blog Recruiters Zone Vacancy Knowledge Bank Calculators GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund SIP CALCULATOR Lumpsum CALCULATOR Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Direct Tax Vivad Se Vishwas Scheme Indirect Tax Service Tax(Finance Act, 1994) Central Sales Tax Act, 1956 The Central Excise Act, 1944 Customs Act, 1962 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 LLP ACT SEBI Act, 1992 Company Secretaries Act, 1980 VAT Laws Delhi Value Added Tax Act, 2004 MVAT Act, 2002 West Bengal VAT Act, 2003 Tamilnadu VAT ACT, 2006 Karnataka Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms GST Forms Accounts and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Query Careers Admin Login Email Login Time Sheet Contact Us

Overview

FORM GSTR-1 is a statement of the details of outward supplies (i.e., sales) of goods or services or both.

About the return

GSTR-1 has a total of 13 Tables.

Tables 1 and 2 pertain to GSTIN and Legal name/Trade name.

Table 3: Aggregate turnover of the taxpayer for the immediately preceding financial year and first quarter of the current financial year has to be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year.

Table 4: In this table the specific details pertaining to B to B (Business to Business) supplies for the tax period like the GSTIN/UIN (of the recipient), Invoice No & date, invoice value, rate of tax, taxable value, the amount of CGST, SGST / UTGST, IGST and Cess, the place of Supply has to be entered by the taxpayer.

Table 5: In this Table, the Invoice-level information pertaining B to C (Business to Consumers) supplies where the invoice value is more than Rs 2.5 lakh in the tax period has to be filled.

Table 6: Zero rated supplies and Deemed Exports

Table 7: In this Table the information pertaining B to C supplies where the invoice value is up to Rs 2.5 lakh for the tax period has to be entered by the tax payer.

Table 8: Here the value of Nil Rated Supplies, exempted (Other than Nil rated/non-GST supply) and non-GST supplies have to be declared.

Table 9: Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof

Table 10: Amendments to taxable outward supplies to unregistered persons furnished in Returns for earlier tax periods in Table 7This details required in this Table is similar to Table 9 and pertains to information related to B to C supplies as reported in Table 7 in the earlier returns.

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

Table 12: Summary of supplies effected against a particular HSN code to be reported only in summary table.

Table 13: The number of invoices reported in table 4, 5 and 6 should be matched with the information provided in table 13.