Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1)

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....tion pertaining to the tax period separately for goods and services: (i) For all B2B supplies (whether inter-state or intra-state), invoice level specified details will be uploaded. (ii) For all inter-state B2C supplies (including to non-registered Government entities, Consumer / person dealing in exempted / NIL rated / non GST goods or services), the suppliers will upload invoice level details in respect of every invoice whose value is more than Rs. 2,50,000/-. For invoices below this value, State-wise summary of supply statement will be filed covering those invoices where there is address on record. The address of the buyer has to be mandatorily reflected in every invoice having a value of Rs. 50,000/- or more. (Model GS....

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....y for all taxpayers with turnover in previous financial year between Rs. 1.5 Crores and Rs. 5.0 Crores. c) Any taxpayer, irrespective of his turnover, may use HSN code at 6- digit or 8-digit level if he so desires. d) To start with, compounding dealers may not be required to specify HSN at 2-digit level also. e) Prescribed Accounting code will be mandatory for those services for which Place of Supply Rules are dependent on nature of services to apply the destination principle, irrespective of turnover. f) HSN Codes at 8-digit level and Accounting Codes for services will be mandatory in case of exports and imports. (iv) The above parameters with respect to HSN code for goods and Accounting Code fo....