DEMO|

CGST FORMS
RETURN

Body

Form GSTR-1

[See Rule (59(1))]

Details of outward supplies of goods or services

Financial year

        
Tax period  

1   GSTIN                      
2 (a) Legal name of the registered person  
  (b) Trade name, if any  
3 (a) ARN <Auto>
  (b) Date of ARN <Auto>

4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6

(Amount in Rs. for all Tables)

GSTIN/UIN

Invoice details Rate Taxable value Amount Place of Supply (Name of State)
No. Date Value Integrated Tax Central Tax State / UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11
4A. Supplies other than those attracting reverse charge (including supplies made through e-commerce operator attracting TCS)
 

                   
             
4B. Supplies attracting tax on reverse charge basis
 

                   
             
4C. (OMITTED)
   
 

                   
             

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

2.5 lakh

Place of Supply (State)

Invoice details Rate Taxable Value Amount
No. Date Value Integrated Tax Cess
1 2 3 4 5 6 7 8
Outward supplies (including supplies made through e-commerce operator, rate wise)
 

             
       
5B. Omitted
   
 

             
       

6. Zero rated supplies and Deemed Exports

GSTIN of recipient

Invoice details Shipping bill/ Bill of export Integrated Tax CentralTax State Tax/UTTax Cess
No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
                               
6A. Exports
 

                             
                   
6B. Supplies made to SEZ unit or SEZ Developer
 

                             
                   
6C. Deemed exports
 

                             
                   

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

Rate of tax

 Total Taxable value

 Amount

Integrated Central State Tax/UT Tax Cess
1 2 3 4 5 6
7A. Intra-State supplies
Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
           
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
Place of Supply (Name of State)  
           

8. Nil rated, exempted and non GST outward supplies

Description Nil Rated Supplies Exempted (Other than Nil rated/non-GST supply) Non-GST supplies
1 2 3 4
8A. Inter-State supplies to registered persons      
8B. Intra- State supplies to registered persons      
8C. Inter-State supplies to unregistered persons      
8D. Intra-State supplies to unregistered persons      

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

Details of original document Revised details of document or details of original Debit or Credit Notes Rate Taxable Value Amount Place of supply
GSTIN

No. Date GSTIN Document Shipping bill Value Integrated Tax Central Tax State / UT Tax Cess
No. Date

 No. Date

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
9A. Amendment of invoice/Shipping bill details furnished earlier
                               
9B. Debit Notes/Credit Notes [original]
                               
9C. Debit Notes/Credit Notes [Amended]
                               

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

Rate of tax

 Total Taxable value

 Amount
Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6
Tax period for which the details are being revised <Month/Quarter>
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
           
10A (1).Omitted
   
           
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)  
           
10B (1). Omitted
   
           

11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period (Net of refund vouchers, if any)

Rate

Gross Advance Received/adjusted Place of supply (Name of State) Amount
Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6 7
I Information for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
             
11A (2). Inter-State Supplies (Rate Wise)
             
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
             
11B (2). Inter-State Supplies (Rate Wise)
             
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]
Month
                 

 

Amendment relating to information furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)

 

             

12. HSN-wise summary of outward supplies

Sr. No.

HSN Description UQC Total Quantity Rate of Tax Total Taxable Value Amount
Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11
                     

13. Documents issued during the tax period

Sr. No.

Nature of document Sr. No. Total number Cancelled Net issued
From To
1 2 3 4 5 6 7
1 Invoices for outward supply          
2 Invoices for inward supply from unregistered person          
3 Revised Invoice          
4 Debit Note          
5 Credit Note          
6 Receipt voucher          
7 Payment Voucher          
8 Refund voucher          
9 Delivery Challan for job work          
10 Delivery Challan for supply on approval          
11 Delivery Challan in case of liquid gas          
12 Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)          

14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

Nature of supply

GSTIN of e-commerce operator Net value of supplies Tax amount
Integrated tax Central tax State / UT tax Cess
1 2 3 4 5 6 7
(a) Supplies on which ecommerce operator is liable to collect tax u/s 52            
(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5)            

14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

Nature of supply

Original details Revised details Net value of supplies Tax amount
Month / Quarter GSTIN of e-commerce operator GSTIN of e-commerce operator Integrated tax Central tax State / UT tax Cess
1 2 3 4 5 6 7 8 9
(a) Supplies on which ecommerce operator is liable to collect tax u/s 52                
(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5)                

15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report]

Type of supplier

Type of recipient GSTIN of supplier GSTIN of recipient Document no. Document date Rate Value of supplies made Tax amount Place of supply
Integrated tax Central tax State / UT tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
Registered

Registered                      
Unregistered                      
Unregistered

Registered                      
Unregistered                      

15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients]

Type of supplier

Original details Revised details
GSTIN of supplier GSTIN of recipient Doc. no. Doc. date GSTIN of supplier GSTIN of recipient Doc. no. Doc. date
1 2 3 4 5 6 7 8 9
Registered                
Unregistered                

Rate

Value of supplies made Tax amount Place of supply
Integrated tax Central tax State / UT tax Cess
10 11 12 13 14 15 16
             

15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients]

Type of supplier

Original details Revised details Rate Value of supplies made Tax amount Place of supply
GSTIN of supplier Tax period GSTIN of supplier Integrated tax Central tax State / UT tax Cess
1 2 3 4 5 6 7 8 9 10 11
Registered                    
Unregistered                    

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax

liability the benefit thereof has been/will be passed on to the recipient of supply.

  Signatures
Place Name of Authorized
Signatory ........................  
Date Designation/Status.................................................
   

Instructions -

"A. General Instructions
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. TCS: Tax collection at source by e-commerce operator
g. SEZ: Special Economic Zone
h. ECO: E-commerce operator
i. DTA: Domestic Tariff Area
j. B to B: Supplies from one registered person to another registered person
k. B to C: Supplies from registered person to unregistered person
2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.
   

B.Table specific instructions-

Sr. No. Table No. Instructions
1 2 3
1. 4A i.Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported.

ii.Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.

iii.The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer.

2. 4B Supplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
3. 5 Inter-State supplies made to unregistered persons having invoice value more than Rs. 2.50 lakh shall be reported.
4. 6A Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be provided later through table 9 if such details are not available at the time of filing the statement.
5. 6B Supplies made to SEZ units or SEZ developers, with or without IGST, shall be reported.
6. 6C Deemed export supplies shall be reported.
7. 7 Supplies made to unregistered persons other than those reported in table 5 shall be reported. Values shall be net of credit and debit notes.
8. 8 Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall be reported. Supplies made through E-commerce Operator under section 9(5) shall not be included under exempted supplies of supplier.
9. 9A Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported.
10. 9B Credit and debit notes issued during the period shall be reported.
11. 9C Amendment of credit and debit notes reported in table 9B shall be reported.
12. 10 Amendment of unregistered supplies reported in table 7 shall be reported.
13. 11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any.
14. 11(I)B Advances adjusted during the period shall be reported.
15. 11(II) Amendment to advances received or adjusted shall be reported.
16. 12 HSN details as per notifications issued by Government from time to time shall be reported.
17. 13 Details of the documents issued during the period shall be reported.
18. 14(a) Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier.
19. 14(b) Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier.
20. 14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported.
21. 14A(b) Amendment to supplies reported in table 14(b) in earlier tax period shall be reported.
22. 15 (i) ECO shall report details of the supplies made through him/her on which he/she is liable to pay tax u/s 9(5).

(ii) GSTIN of supplier and recipient, if registered, shall be reported.

(iii) Details of the documents issued by ECO shall be reported, if recipient is registered.

23. 15A(I) Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported.
24. 15A(II) Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.".