Must – How to File GSTR 1

GSTR-1 : Contents

GSTR 1 Return Checklist

Special File – Download GSTR 1 Excel Utility File by gst.gov.in

GSTR-1 : Indication of HSN codes

Special File – Download GSTR 1 Excel Utility File by gst.gov.in April17- June17 Turnover Invoice details:-

Inv Number, Date,Taxable Value Tax Rate, Place of Supply(state)

Inv Number, Date,Taxable Value Tax Rate, Place of Supply(state)

Inv Number, Date, Taxable Value Tax Rate, Place of Supply(state)

Inv Number, Date, Taxable Value Tax Rate, Place of Supply(state)Bill of Entry/shipping bill number and date.

Taxable value, Rate, Tax, Place of supply

Invoice details:-

Inv Number, Date,Taxable Value Tax Rate, Place of Supply(state)

Inter-state supplies to RD Intra-state supplies to RD Inter-state supplies to URD Intra-state supplies to URD

Original Invoice Number, date Document number, date, value, tax, rate, place of supply.

If document against already issued dr/cr/refund voucher:-

Original dr/cr/refund voucher number,date. Document number, date, value, tax, rate, place of supply.

Gross value, Net value,Rate, Place of supply.

Advances adjusted (which were shown in previous return):-

Gross value, Net value,Rate, Place of supply.

In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “S”. The taxpayers who have turnover below the limit of Rs 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.

GSTR-1 : Dr / Cr Notes

Details of Credit/Debit Notes showing reverse charge and non-reverse charge separatelyThis will include the details of Credit/Debit Note issued by the suppliers and the differential value impact and the associated tax payable or refund/tax credit sought.Information on Debit and Credit notes shall be submitted only if such documents are issued as a supplier.

Special File – Download GSTR 1 Excel Utility File by gst.gov.in (01-07-2017) Recommended Articles

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