GSTR 1 requires invoice level reporting of outward supplies, operator wise e commerce TCS entries, and amendment tracking by tables. GSTR 1 is the monthly return for outward supplies, requiring invoice level reporting for all B2B supplies (Table 4: non reverse charge, reverse charge, e commerce/TCS), invoice level reporting for inter state B2C invoices over Rs. 2.5 lakh (Table 5), and state wise rate wise summaries for B2C supplies up to Rs. 2.5 lakh (Table 7). Table 6 captures zero rated/SEZ/deemed exports (with shipping bill rules), Tables 9 and 10 record amendments and debit/credit notes, Table 11 records advances and adjustments, and Table 12 captures HSN summaries subject to turnover based digit requirements. Returns are due by the 10th of the month following the tax period.
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Provisions expressly mentioned in the judgment/order text.
GSTR 1 requires invoice level reporting of outward supplies, operator wise e commerce TCS entries, and amendment tracking by tables.
GSTR 1 is the monthly return for outward supplies, requiring invoice level reporting for all B2B supplies (Table 4: non reverse charge, reverse charge, e commerce/TCS), invoice level reporting for inter state B2C invoices over Rs. 2.5 lakh (Table 5), and state wise rate wise summaries for B2C supplies up to Rs. 2.5 lakh (Table 7). Table 6 captures zero rated/SEZ/deemed exports (with shipping bill rules), Tables 9 and 10 record amendments and debit/credit notes, Table 11 records advances and adjustments, and Table 12 captures HSN summaries subject to turnover based digit requirements. Returns are due by the 10th of the month following the tax period.
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