According to Model GST law, every registered taxable person is required to submit “Details of Outward Supplies” in GSTR-1. This return is required to be filed within 10 days from the end of the tax period.
GSTR-1 has a total of 13 headings.
However, the taxable person need not worry as most of these will be prefilled. Before we dive deep into the various sections of this return, we need to understand certain terms. These are:
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- GSTIN – Goods and Services Taxpayer Identification Number
- UID – Unique Identity Number for Embassies
- HSN – Harmonized System of Nomenclature for goods
- SAC – Services Accounting Code
- GDI – Government Department Unique ID where department does not have a GSTIN
- POS – Place of Supply of Goods or Services – State Code to be mentioned.
Below are the various section headings under GSTR-1:
- GSTIN: Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). The format of proposed GSTIN has been shown in the image below. The GSTIN of the taxpayer will be auto-populated at the time of return filing.
- Name of the taxpayer: Name of the taxpayer will also be auto-populated at the time of logging into the common GST Portal.
- Gross turnover of the taxpayer in the previous FY: This information is required to be filed only in the first year of GST implementation. Next year onwards it will be auto-populated as carried forward balance of the previous year.
This head will hold the information about the details of all taxable supplies made by the registered taxable person. This head will cover complete details of Normal Taxable Supplies, Supplies under Reverse Charge, and Supplies by way of an E-Commerce operator.
All type of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) will be captured under this head.
This will mainly cover taxable supplies to the unregistered
person in the same state and below Rs. 2.5 lakh in other states.
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 the current period and amendments thereof: Details of any kind of amendment in outward supply from previous tax period needs to be reported under this head. Any amendment in debit or credit notes also needs to be provided under this head.
Any amendment in details of taxable outward supplies to unregistered persons from previous tax periods needs to be made under this head.
This head will include all the details of advances received and adjusted under the current period. This will result in increase/decrease of GST liability. Any kind of amendment in advances from earlier tax period also needs to be reported here.
Here the taxable person will consolidate all his supplies across HSN codes. This section will also reflect high-level information on supplies made and IGST, CGST and SGST collected against it.
