Form GSTR-1
[See Rule (59(1))]
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6
(Amount in Rs. for all Tables)
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs
2.5 lakh
6. Zero rated supplies and Deemed Exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
8. Nil rated, exempted and non GST outward supplies
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]
10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7
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)
12. HSN-wise summary of outward supplies
13. Documents issued during the tax period
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]
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]
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]
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]
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]
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.
Instructions -
B.Table specific instructions-
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.
(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.