![Form GSTR-1
CA. Sanjiv Nanda, Smarthead Consultants
1) GSTIN
2) a) Legal name of the registered person
b) Trade name, if any
1) a) Aggregate Turnover in the preceding Financial Year
2) b) Aggregate Turnover – April to June 2017
Year
Month
FORM GSTR-1
[Refer Rule -59(1)]
DETAILS OF OUTWARD UPPLIES OF GOODS OR SERVICE](https://image.slidesharecdn.com/formgstr-1ppt-171102094206/85/FORM-GSTR-1-PPT-2-320.jpg)
![Form GSTR-1
CA. Sanjiv Nanda, Smarthead Consultants
7. Taxable supplies (not of debit notes and credit notes)to unregistered persons other than
the supplies covered in Table 5.
Rate of tax Total
Taxable
Value
Amount
Integrate
d
Central State Tax/UT Tax Cass
1 2 3 4 5 6
7A. Intra -State supplies
7A(1). Consolidated rate wise outward supplies [including supplies made through e- commerce operator attracting TCS]
7A(2) Out of supplies mentionable at 7A(1), value of supplies made through e- Commerce Operators attracting TCS (Operator wise, rate
wise)
GSTIN of e-commerce operator](https://image.slidesharecdn.com/formgstr-1ppt-171102094206/85/FORM-GSTR-1-PPT-6-320.jpg)
![Form GSTR-1
CA. Sanjiv Nanda, Smarthead Consultants
9A. If the Invoice / Shipping bill details furnished earlier were incorrect
9B. Debit Notes / Credit Notes/ Refund voucher [original]
9C. Debit Notes /Credit Notes /Refund voucher [amendment thereof]](https://image.slidesharecdn.com/formgstr-1ppt-171102094206/85/FORM-GSTR-1-PPT-10-320.jpg)
![Form GSTR-1
CA. Sanjiv Nanda, Smarthead Consultants
10. Amendments to taxable outward supplies to unregistered persons furnished
in returns for earlier tax periods in Table?
Rate of tax Total Taxable
Tax
Amount
Integrated
Tax
Central State / UT Tax Cess
1 2 3 4 5 6
Tax period for which the details are
being revised
<Month>
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made though e-Commerce Operators attracting TCS (operator wise rate
wise](https://image.slidesharecdn.com/formgstr-1ppt-171102094206/85/FORM-GSTR-1-PPT-11-320.jpg)
FORM GSTR-1 PPT
- 1. FCA, B.COM, MBA, LLB
- 2. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 1) GSTIN 2) a) Legal name of the registered person b) Trade name, if any 1) a) Aggregate Turnover in the preceding Financial Year 2) b) Aggregate Turnover – April to June 2017 Year Month FORM GSTR-1 [Refer Rule -59(1)] DETAILS OF OUTWARD UPPLIES OF GOODS OR SERVICE
- 3. Form GSTR-1 4. Taxable outward supplies made to registered person (including UIN- holders ) other than supplies covered by Table 6 GSTIN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrate d Central State / UT Cess Supply Tax Tax Tax (Name of State) 1 2 3 4 5 6 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
- 4. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 5. Taxable outward inter- State supplies to unregistered person where the invoice value is more than Rs. 2.5 Lakh Place of supply (State /UT) Invoice details Rate Taxable Value Amount No Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 5A. Outward supplies (other than supplies made through e-commerce operator, rate waise) 5B. Supplies made through e-commerce operator attracting TCS (Operator wise, rate wise) GSTIN of e- commerce operator
- 5. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 6. Zero rated supplies and Deemed Exports Invoice details Shipping bill/ Bill of Integrated Tax GSTIN of recipient export No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports
- 6. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 7. Taxable supplies (not of debit notes and credit notes)to unregistered persons other than the supplies covered in Table 5. Rate of tax Total Taxable Value Amount Integrate d Central State Tax/UT Tax Cass 1 2 3 4 5 6 7A. Intra -State supplies 7A(1). Consolidated rate wise outward supplies [including supplies made through e- commerce operator attracting TCS] 7A(2) Out of supplies mentionable at 7A(1), value of supplies made through e- Commerce Operators attracting TCS (Operator wise, rate wise) GSTIN of e-commerce operator
- 7. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 7B. Inter State Supplies where invoice value is up to Rs. 2.5 Lakh [Rate -wise} 7B (1) Place of Supply (Name of State) 7B(2) Out of the supplies mentioned in 7B(1), the supplies made through e-commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator
- 8. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated /non GST supply) Non-GST supplies 1 2 3 4 8A. Inter -State supplies to registered person 8B. Intra -State supplies to registered person 8C. Intra-State supplies to unregistered person 8D. Intra- state supplies to unregistered person
- 9. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 9. Amendments to taxable outward supply Details of Original Document Revised details of document or details of original Debit / Credit Notes or refund vouchers Rate Taxab le Value Amount Place of Suppl y GSTI N Inv. No Inv. Date GS TIN Invoice Shipping bill Valu e Integrate d Tax Central Tax State /UT Tax Cess No Date No Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
- 10. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 9A. If the Invoice / Shipping bill details furnished earlier were incorrect 9B. Debit Notes / Credit Notes/ Refund voucher [original] 9C. Debit Notes /Credit Notes /Refund voucher [amendment thereof]
- 11. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table? Rate of tax Total Taxable Tax Amount Integrated Tax Central State / UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised <Month> 10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made though e-Commerce Operators attracting TCS (operator wise rate wise
- 12. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants GSTIN of e-commerce operator 10 B . Inter - State Supplies {Including supplies made through e-commerce operator attracting TCS{Rate-wise} 10 B (1). Out of supplies mentioned at 10 B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)
- 13. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 11. Consolidated Statement of Advance Received / Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period Rate Gross Advance Received /adjusted Place of supply Amount Integrated Central State/UT Cess 1 2 3 4 5 6 7 I. Information for the current tax period 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies (Rate-wise) 11A(2). Inter- State Supplies (Rate-wise)
- 14. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this period in Table Nos. 4,5,6 and 7 11(B) (1) Intra-State Supplies (Rate-wise) 11(B) (2) Inter State Supplies (Rate-wise) 11. Amendment of information furnished in Table No. 11 (2)
- 15. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 12. HSN- wise summary of outward supplies Sr. No HSN Description (Optional if HSN is provided) UQC Total Quantit y Total Value Total Taxable Value Amount Integrated Tax Central Tax State /UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11
- 16. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants Sr. No Nature of document Sr. No Total Number Cancelle d Net issued From To 1 2 3 4 5 6 7 1. Invoice for outward supply 2. Invoice for inward supply from unregistered person 3. Revised Invoice 4. Debit Note 5. Credit Note 6. Receipt Voucher 13. Document Issued during the tax period
- 17. Form GSTR-1 CA. Sanjiv Nanda, Smarthead Consultants 7. Payment Voucher 8. Refund Voucher 9. Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12. Delivery Challan in cases other than by way of supply (excluding at S Nos. 9 to 11)
- 18. Thanks For A Patient CA. Sanjiv Nanda Smarthead Consultants pvt. LtD. NDR & Co. , Chartered Accountants You Tube Channel :- Seek Expert Business Advice Personal Id :- [email protected] Personal id ;- [email protected] [email protected] https://www.youtube.com/channel/UCmmx2GFXeoF-DNtNjwnpYJA https://www.facebook.com/ca.sanjivnanda919/
- 19. CA. Sanjiv Nanda, Smarthead Consultants