GST Return Details: B2B, B2C, Export, and Import Transactions Explained, Including Key Requirements and Mandatory Fields

The statutory provisions outline the details required in GST returns for various types of transactions. For B2B transactions, information includes GSTIN, invoice details, HSN codes, taxable value, tax rates, and amounts. B2C transactions require similar details with additional state-specific requirements for high-value invoices. Export transactions necessitate HSN codes and shipping details. Exempt and import transactions require aggregate values and specific entry details, respectively. Credit and debit notes must reflect adjustments in monthly returns. Provisions for post-sales discounts, advances, TDS, and ISD are included, with specific data requirements for each. The law may specify mandatory fields for GST invoices.