TaxTMI 
TaxTMI 
Details of outwards supplies of goods or services
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....ss Tax Tax Supply (Name of State) 1 2 3 4 5 7 8 9 10 11 4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh Place of Supply (State) 1 Invoice details Rate No. 2 Date 3 Value Taxable Value 4 5 6 Amount Integrated Tax Cess 7 8 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 5B. Supplies made through e-commerce operator attract....
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....ted/non-GST supply) 3 Non-GST supplies 4 5 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original Revised details of document or details of Rate Taxable Amount Value Place of supply Integrated Central Tax Tax State / UT Cess Tax 9 10 11 12 13 14 15 16 document original Debit/Credit Notes or refund vouchers GSTIN Inv. Inv. GSTIN Invoice Shipping bill No. Date Value No Date No. Date 1 2 3 4 5 6 7 8 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [orig....
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....Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies (Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total (Optional if HSN is Total Quantity value 2 provided) 3 Total Taxable Value Amount Integrated Tax 4 5 6 7 8 Central State/UT Tax Tax 9 Cess 10 11 13. Documents issued duri....
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....rst quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separatel....
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....le 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported also by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected wi....
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....plies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6; 10 10 (ii) Information to be captured rate-wise; (iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (PoS) only if the same is different from the location of the recipient; (v) An....