6/7/2017 HowtofileGSTR1forOutwardSuppliesGSTR1forSales

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ClearTaxGuideonFilingGSTR1onGSTPortal
AccordingtoModelGSTlaw,everyregisteredtaxablepersonisrequiredtosubmitDetailsofOutwardSuppliesinGSTR1.Thisreturnisrequiredtobefiledwithin
10daysfromtheendofthetaxperiod.ReadMore
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UpdatedonMay12,201704:00:58PM
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FurnishingDetailsofOutwardSuppliesinGSTR1

GSTReturnGSTR1
Wediscussedinourpreviousarticle(https://cleartax.in/s/returnsunderthegstlaw/)aboutallthereturnsthatarerequiredtobefiledunderGoodsandServicesTax.
Wealsodiscusseddifferenttypesofreturnsapplicable(https://cleartax.in/s/returnfilingundergstlaw/)onaspecifictaxablepersonsuchasInputServiceDistributor,
ECommerceOperatoretc.

Extendingourdiscussionfurther,herewearedetailingallthesereturnsoneafteranother.ThiswillhelpyouasanassesseeunderGSTlawonfilingmonthlyreturns.

AccordingtoModelGSTlaw,everyregisteredtaxablepersonisrequiredtosubmitDetailsofOutwardSuppliesinGSTR1.Thisreturnisrequiredtobefiled
within10daysfromtheendofthetaxperiod,ortransactionmonthinsimplewords.

GSTR1hasatotalof13headings,thetaxablepersonneednotworryasmostofthesewillbeprefilled.Beforewedeepdiveintovarioussectionsofthisreturn,we
needtounderstandcertainterms,theseare:

1.GSTIN(https://cleartax.in/s/knowyourgstin/)GoodsandServicesTaxpayerIdentificationNumber
2.UIDUniqueIdentityNumberforEmbassies
3.HSN(https://cleartax.in/s/hsncodesanditsimplicationundergst/)HarmonizedSystemofNomenclatureforgoods
4.SACServicesAccountingCode
5.GDIGovernmentDepartmentUniqueIDwheredepartmentdoesnothaveGSTIN
6.POSPlaceofSupplyofGoodsorServicesStateCodetobementioned.

BelowarethevarioussectionheadingunderGSTR1:

1.GSTINEachtaxpayerwillbeallottedastatewisePANbased15digitGoodsandServicesTaxpayerIdentificationNumber(GSTIN).Aformatofproposed
GSTINhasbeenshownintheimagebelow.GSTINofthetaxpayerwillbeautopopulatedatthetimeofreturnfiling.

FormatofGSTIN
2.NameoftheTaxpayerNameofthetaxpayer,willalsobeautopopulatedatthetimeofloggingintothecommonGSTPortal(https://www.gst.gov.in/).
3.GrossTurnoveroftheTaxpayerinthepreviousFYThisinformationisrequiredtobefiledonlyinthefirstyearofGSTimplementation.Nextyearonwards
itwillbeautopopulatedascarriedforwardbalanceofthepreviousyear.
4.TaxPeriod,Month,YearATaxablepersonisrequiredtoselectfromadropdowntherelevantmonthandyearrespectivelyforwhichGSTR1isbeingfiled.
5.TaxableOutwardSuppliestoaRegisteredPersonAlltaxablesuppliesarerequiredtobefilledinthissection.Supplyherealsoincludesanysupplyunder
reversechargemechanism.AtaxpayerunderGSTlawwillhavetheoptiontofurnishthedetailsofnilrateandexemptsupplyaswell.Inthecaseofinterstate,
onlyIGSTwouldbefilled.Similarly,inthecaseofintrastatesupplies,CGSTandSGSTwouldbefilled.

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6/7/2017 HowtofileGSTR1forOutwardSuppliesGSTR1forSales

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FurnishingDetailsofOutwardSupplies
6.TaxableOutwardSuppliestoaConsumerUnderthisheading,thetaxpayerisrequiredtofillindetailsofinterstatesuppliesmadetoendconsumer.Any
suchsupplyofInvoicevaluemorethanRs.2.5lakhismandatorilyrequired.Howeverothersuppliesareoptional.
7.TaxableOutwardSuppliestoConsumer(Otherthan6above)Thisisabucketsectionwhereinanyoutwardsupplywhichisnotcoveredunderheading5
or6canbefurnishedhere.
8.DetailsofCredit/DebitNotesUnderthisheading,thetaxpayerisrequiredtofurnishdetailsofalldebit/creditnotesissuesaspartoftaxablesupply,inatax
periodforwhichreturnisfiled.
9.AmendmentstoDetailsofOutwardSuppliesofEarlierTaxPeriodsAnykindofamendmentmadeincurrenttaxperiodwithrespecttoearliertaxperiod
isrequiredtobefurnishedinthissection.Insimplewords,ifataxpayerisfilingareturnforthemonthofOctober,anychangeinGSTinvoiceotherthanbyway
ofdebit/creditnoteagainstpertainingtoaperiodpriortoOctoberisrequiredtobefurnishedinthishead.Thiswillalsoincludepostsupplydiscounts.

AmendmentinTaxableSupplyinGSTR1
10.NilRated,Exempt,andNonGSTOutwardSuppliesThisheadwillincludeallkindofNilRated,ExemptandNonGSTSupplies.SuppliesunderGST,beit
interstateorintrastatesuppliesarerequiredtobefurnishedhere.IfNilRatedandExemptsupplyhavebeenfurnishedinanyoftheheadingunder5,6,or7,
thetaxpayercanfurnishonlyNonGSTsupplieshere.
11.SuppliesExportedAllexportsuppliesmustbereportedinthissection.ThetaxpayerisalsorequiredtofurnisheightdigitHSNcodeagainsteachexport
supply.
12.TaxLiabilityofAmountReceivedinAdvanceAnykindofadvanceamountreceivedagainstasupplytobemadeinfuturemustbereportedinthis
section.RegisteredpersonisrequiredtopayGSTonsuchadvanceastaxliabilityfortheperiodinwhichsuchadvanceisreceived.

AmendmenttoTaxliabilityinGSTR1
13.TaxAlreadyPaidThetaxpayerisrequiredtofurnishdetailsofprepaidtaxeshere.Thisincludesthescenariowhenadvancehadbeenreceivedduring
earliertaxperiodandtaxwaspaidduringthatmonthsreturnfiling.However,theinvoicehasbeengeneratedinthecurrenttaxperiod.

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