Outward supply details: GSTR-1 must list supply categories, credit/debit notes, exports and advances for matching input tax credit. The monthly GSTR-1 return must report outward supplies to registered persons, outward supplies to unregistered persons (consumers), details of credit and debit notes, zero-rated supplies, exempted and non-GST supplies, exports, and advances received for future supply to facilitate returns processing and input tax credit matching.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Outward supply details: GSTR-1 must list supply categories, credit/debit notes, exports and advances for matching input tax credit.
The monthly GSTR-1 return must report outward supplies to registered persons, outward supplies to unregistered persons (consumers), details of credit and debit notes, zero-rated supplies, exempted and non-GST supplies, exports, and advances received for future supply to facilitate returns processing and input tax credit matching.
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