GSTR 1 Return Checklist, Contents of GSTR 1, Indication of HSN codes
GSTR 1 Return Checklist, Contents of GSTR 1, Indication of HSN codes. GSTR 1 Details which are required from client side while filing the return. Hope it helps all and is useful. Form GSTR 1 is relevant for Details of outward supplies of goods or service. List of all documents require for filing GSTR 1 at GST Portal (gst.gov.in). Now check more details for GSTR 1 Return Checklist from below…
GSTR-1 : Contents
GSTR 1 Return Checklist
|1.||Aggregate Turnover||April 2016-17 Turnover April 17- June 17 Turnover|
|2.||Supplies to Registered Dealer||GSTIN Invoice details:-
|3.||Supplies attracting RCM||Invoice details:-
|4.||Supplies Interstate to Unregistered Dealers having invoice value above 2.5 lakhs||Invoice details:-
|5.||Zero rated and deemed supplies||Invoice details:-
|6.||Supply to URD(except in col.4)||Invoice details(consolidated):-
|7.||Supplies to E Commerce||GST IN Invoice details:-
|8.||Summary of (Nil rated ,Exempted, Non Gst supplies)—-not all in total ,separately each||In below manner:-
|9.||In case of Debit note, Credit note, Refund voucher— TO REGISTERED DEALER||If document against original invoice:-
If document against already issued dr/cr/refund voucher:-
|10.||In case of Debit note, Credit note, Refund voucher— TO UNREGISTERED DEALER||
|11.||Advances received/adjusted||Advance received and no invoice in same month:-
Advances adjusted (which were shown in previous return):-
|12.||HSN-Wise Summary of outward supplies(refer note 2)||HSN Code*,UQC,Total Qty,Total value,Total Taxable value,Tax|
|13.||Documents issued during tax period||
GSTR-1 : Indication of HSN codes
|Category of taxable person and turnover in the preceding financial year||Any taxpayer, irrespective of his turnover, may use HSN code at 6- digit or 8-digit level if he so desires.|
|Aggregate Turnover is < Rs 1.5 crores||
|Rs 1.5 ~ Rs 5 crores||
|> Rs 5 crores||
|All exports included above categories||
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 separately
- This 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.
|GSTR 1||Details of outwards supplies of goods or services||10th of the next month|