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Video on live demo of GST return 1 filing

Filing of GST return 1

This video will help you to understand the process of filing of GST return 1. We will show you how the return utility will look at the GSTIN portal. Information you need to fill in the GSTR-1  and how you can edit it. How the new invoice will be entered and old will be altered.

Some FAQ’s on GSTR-1:

  1. What data i need to provide in GST return 1?

Item no.in GSTR-1

Information to be provided

Item wise Disclosure

5

Taxable outward supplies to a registered person

1)    GSTIN/UIN

2)     Invoice,

3)    IGST,CGST,SGST,POS(If different from location of recipient)

4)    Whether covered under reverse charge

5)     whether the tax is paid under provisional assessment

6)    GSTIN of E- commerce operator (If applicable)

5A

Amendments to details of Outward Supplies to a registered person of earlier tax periods

Apart from above information details of original invoice and revised invoice are also required.

6

Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh

1)    Recipient’s state code

2)     Name of recipient

3)    Invoice details

4)    IGST

5)    POS (If different from location of recipient)

6)    whether the tax is paid under provisional assessment

6A

Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh

In additional to abovementioned information details of original invoice and revised invoice are also required.

7

Taxable outward supplies to consumer (Other than 6 above)

1)    Goods/Services

2)    HSN/SAC

3)    State Code(Place of supply)

4)    Aggregate taxable value)

5)    IGST, CGST, SGST

6)    whether the tax is paid under provisional assessment

7A

Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))

In addition to abovementioned information details of original invoice and revised invoice.

8

Details of Credit/Debit Notes

1)    GSTIN/UIN/Name of recipient

2)    Type of Note (Debit/Credit)

3)    Details of debit/credit note, original invoice and differential value.

4)    Differential tax

8A

Amendment to Details of Credit/Debit Notes of earlier tax periods

In addition to abovementioned information details of original invoice and revised debit/credit note.

9

Nil rated, Exempted and Non GST outward supplies*

1)    Goods/services

2)    Nil rated

3)    Exempted

4)    Non GST supplies

5)    Interstate supplies to registered person

6)    Intra state supplies to registered person

7)    Interstate supplies to consumer

8)    Intra state supplies to consumer

10

Supplies Exported (including deemed exports)

1)    Description

2)    Invoice

3)    Shipping bill/Bill of export

4)    IGST, CGST, SGST

5)    whether the tax is paid under provisional assessment

6)    Every detail is to be bifurcated in without payment of GST and with payment of GST headings.

10A

Amendment to Supplies Exported (including deemed exports)

In addition to abovementioned information details of original invoice and revised invoice.

11

Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.

1)    GSTIN/UIN/name of consumer

2)    State code

3)    Document number

4)    Date

5)    Goods/services

6)    HSN/SAC of supply

7)    Amount of advance received/ Value of Supply provided without raising a bill

8)    IGST, CGST, SGST

11A

Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the same tax period

Apart from abovementioned information details of revised document is also required to be furnish

12

Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period

1)    Invoice number

2)    Transaction ID

3)    TAX Paid on receipt of advance/on account of time of supply. (IGST, SGST,CGST)

13(1)

Supplies made through e-commerce portals of other companies

Supplies made through e-commerce portals of other companies to Registered Taxable Persons

 

1)    Invoice number

2)    Date

3)    Merchant ID issued by e commerce operator

4)    GSTIN of ecommerce portal

5)    Gross Value of supplies

6)    Taxable value

7)    Goods (G)/ Services (S)

8)    HSN/ SAC

9)    IGST, CGST, SGST

10)                       Place of Supply (State Code)

13(2)

Supplies made through e-commerce portals of other companies to Unregistered Persons

 

1)    Sr. No

2)    Merchant ID issued by ecommerce portal

3)    GSTIN of ecommerce portal

4)    Place of Supply (State Code)

5)    Taxable value

6)    IGST, CGST, SGST

13 (2A)

Amendment to Supplies made through e-commerce portals of other companies to Unregistered Taxable Persons

1)    Sr. no

2)    Original and revised details of tax period of supplies

3)    Original and revised details of place of supply (state code)

4)    Other details will be same as in 13(2)

14

Invoices issued during the tax period including invoices issued in case of inward supplies received from unregistered persons liable for reverse charge

1)    Sr. no

2)    Series number of invoices

3)    From, to

4)    Total number of invoices

5)    Number of cancelled invoices

6)    Net number of invoices issued

 

 

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