https://www.taxtmi.com/article/detailed?id=9067 GSTR-1 filing requires precise classification and invoice-level accuracy to avoid mismatches with GSTR-3B and related consequences. Report inter-state supplies exceeding the threshold under B2CL, classify exports correctly under LUT/payment, treat SEZ sales as zero-rated supplies, and ensure invoice totals equal taxable value plus tax including applicable cess and charges. Perform state-wise advance adjustment, apply credit notes rather than B2CL amendment when invoice values fall below the threshold, and complete a final reconciliation of B2B, B2Cs, B2CL, zero-rated supplies, advances, credit notes and the HSN summary before submission. en-us Mon, 13 Apr 2020 11:43:12 +0530 Mon, 13 Apr 2020 11:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9067 GSTR-1 filing requires precise classification and invoice-level accuracy to avoid mismatches with GSTR-3B and related consequences. Report inter-state supplies exceeding the threshold under B2CL, classify exports correctly under LUT/payment, treat SEZ sales as zero-rated supplies, and ensure invoice totals equal taxable value plus tax including applicable cess and charges. Perform state-wise advance adjustment, apply credit notes rather than B2CL amendment when invoice values fall below the threshold, and complete a final reconciliation of B2B, B2Cs, B2CL, zero-rated supplies, advances, credit notes and the HSN summary before submission. Articles Goods and Services Tax - GST Mon, 13 Apr 2020 11:43:12 +0530 https://www.taxtmi.com/article/detailed?id=9067