Invoice-level reporting obligations under GST require detailed line-wise data for B2B, B2C, exports, imports and credits. The return must capture detailed invoice-level data by transaction category: B2B invoices with GSTIN, invoice identifiers, item HSN/accounting codes, ... Summary
Invoice-level reporting obligations under GST require detailed line-wise data for B2B, B2C, exports, imports and credits.
The return must capture detailed invoice-level data by transaction category: B2B invoices with GSTIN, invoice identifiers, item HSN/accounting codes, taxable values, tax rates and component amounts, place of supply, and capital-goods tracking; B2C interstate invoices above a threshold require invoice-level details while lower-value and intra-state B2C are aggregated; exports, imports (Bill of Entry), credit/debit notes, post-sales discounts, advances, TDS records, and ISD distributions each require specified data elements with adjustments reflected in the relevant return period.
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