GSTR-1A records auto-drafted supplies, segregates outward supplies, SEZ/deemed exports and debit/credit notes for tax reporting. Form GSTR-1A mandates reporting of auto-drafted supplies from GSTR-2/4/6 with GSTIN, legal/trade names and period; segregated invoice-level tables for outward supplies not attracting reverse charge and those attracting reverse charge including place of supply, taxable value, rates and tax components; separate tables for zero-rated SEZ supplies and deemed exports; debit/credit note reporting with original and revised document details; and a verification declaration by an authorised signatory.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1A records auto-drafted supplies, segregates outward supplies, SEZ/deemed exports and debit/credit notes for tax reporting.
Form GSTR-1A mandates reporting of auto-drafted supplies from GSTR-2/4/6 with GSTIN, legal/trade names and period; segregated invoice-level tables for outward supplies not attracting reverse charge and those attracting reverse charge including place of supply, taxable value, rates and tax components; separate tables for zero-rated SEZ supplies and deemed exports; debit/credit note reporting with original and revised document details; and a verification declaration by an authorised signatory.
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