Statement of Outward Supplies (GSTR-1) reporting obligations require periodic electronic filing and invoice-level disclosure and amendment mechanism via next return. Form GSTR-1 requires registered persons (with specified exceptions) to electronically furnish invoice-level and consolidated details of outward supplies, debit/credit notes, advances and revised invoices each tax period. Filing frequency depends on aggregate turnover with quarterly relief for small taxpayers and monthly filing for others; the form's table-based structure mandates invoice-level reporting for B2B and high-value B2C interstate supplies, consolidated rate-wise reporting for routine B2C supplies, separate tables for zero-rated/SEZ/deemed exports, advances, HSN summaries and a prescribed amendment mechanism through subsequent returns.
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Provisions expressly mentioned in the judgment/order text.
Statement of Outward Supplies (GSTR-1) reporting obligations require periodic electronic filing and invoice-level disclosure and amendment mechanism via next return.
Form GSTR-1 requires registered persons (with specified exceptions) to electronically furnish invoice-level and consolidated details of outward supplies, debit/credit notes, advances and revised invoices each tax period. Filing frequency depends on aggregate turnover with quarterly relief for small taxpayers and monthly filing for others; the form's table-based structure mandates invoice-level reporting for B2B and high-value B2C interstate supplies, consolidated rate-wise reporting for routine B2C supplies, separate tables for zero-rated/SEZ/deemed exports, advances, HSN summaries and a prescribed amendment mechanism through subsequent returns.
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