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What details have to be furnished in GSTR-1?

QuestionsCategory: GSTWhat details have to be furnished in GSTR-1?
AayushPareek Staff asked 5 days ago

What details have to be furnished in GSTR-1?

1 Answers
RyanJain Staff answered 5 days ago

The following details of a tax period have to be furnished in GSTR-1:

  1. Invoice level details of supplies to registered persons including those having UIN;
  2. Invoice level details of Inter- State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers);
  3. Details of Credit/Debit Notes issued by the supplier against invoices;
  4. Details of export of goods and services including deemed exports (SEZ);
  5. Summarised state level details of supplies to unregistered persons (consumers);
  6. Summary Details of Advances received in relation to future supply and their adjustment;
  7. Details of any amendments effected to the reported information for either of the above categories;
  8. Nil- rated, exempted, and non-GST supplies; and
  9. HSN/SAC wise summary of outward supplies