Government of India/State

Department of ---------
Form GSTR-1
[See Rule…..]
DETAILS OF OUTWARD SUPPLIES
1. GSTIN: ……………………..
2. Name of the Taxable Person: ……………………..
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY………………..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period: Month…………. Year ………
5. Taxable outward supplies to a registered person
(figures in Rs)

GSTIN/
Invoice IGST CGST SGST
UIN

Goods/
HSN/ Taxable
No. Date Value Servic Rate Amt Rate Amt Rate
SAC value
es

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

$ To be filled only if a supply attracts reverse charge

Notes:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
2. In case of inter-state supplies, only IGST would be filled
3. In case of intra-state supplies, CGST & SGST would be filled.

5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods
(figures in Rs)
Original
Revised/Original Invoice IGST CGST
Invoice

GSTIN/
UIN
 GSTIN/
Goods/
UIN HSN/ Taxable
No. Date No. Date Value Service Rate Amt. Rate Amt
SAC Value
s

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than th
state supplies) and Invoice value is more than Rs 2.5 lakh
(figures in Rs)

Invoice IGST
Recipient’s Name of the
State code recipient
Goods/ HSN/
No. Date Value Taxable value Rate
Services SAC
(1) (2) (3) (4) (5) (6) (7) (8) (9)

Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place o
State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
(figures in Rs)

Original
Revised Invoice
Invoice Recipient’s State Name of the
code recipient
Goods/Se HSN/S Taxable
No. Date No. Date
rvices AC Value

(1) (2) (3) (4) (5) (6) (7) (8) (9)

7. Taxable outward supplies to consumer (Other than 6 above)

(figures in Rs)
IGST CGST
Goods/S State code (Place Aggregate
HSN/ SAC
ervices of Supply) Taxable Value Rate Amt Rate Amt

(1) (2) (3) (4) (5) (6) (7) (8)

Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.
7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original sup
tax period (s))
(figures in Rs)

Aggregat e
Original Details Revised Details Taxable IGST
Value

State code
Goo ds
Month HS (Place of
and HSN Stat e Goods/
(Tax N/ Supply Rate Amt
Serv / SAC Cod e Services
Period) SAC (State
ices
Code))

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

8. Details of Credit/Debit Notes

(figures in Rs)
Differenti al
GSTIN
Debit Note/credit note Original Invoice Value (Plus Differential Ta
/UIN/ Type of note
or Minus)
Name of (Debit/Credit)
recipie nt IGST
No. Date No. Date
Rate
(1) (2) (3) (4) (5) (6) (7) (8)
Other than reverse charge

Reverse charge

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

8A. Amendment to Details of Credit/Debit Notes of earlier tax periods

(figures in Rs)
GSTI Original Revised Original Invoice details
N/UI Type of note Differenti al
N/Na me (Debit/Cre No. Date Value (Plus
of recipi dit) No. Date No. Date or Minus)
ent
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Other than reverse charge

Reverse charge

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
9. Nil rated, Exempted and Non GST outward supplies*
(figures in Rs)
Nil Rated Exempted
Goods/Services
(Amount) (Amount)
(1) (2) (3) (4)
Interstate supplies to
registered person

Intrastate supplies to
registered person
Interstate supplies to
consumer
Intrastate supplies to
consumer
 If the details of “nil”” rated and “exempt” supplies have been provided in Table 5, 6 and 7, then info in column (4)
10. Supplies Exported (including deemed exports)
(figures in Rs)
Shipping bill/
Invoice IGST
bill of export
Description Goods/S HSN/ Taxable
No. Date Value No Date Rate
ervices SAC value
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Without payment of
GST
With payment of
GST
10A. Amendment to Supplies Exported (including deemed exports)
(figures in Rs)

Original Shipping bill/

Revised Invoice IGST CGST
Invoice bill of export
Description
Goods HSN
No. Date No. Date /Servi / Taxabl e No Date Rate Amt Rate Amt
ces SAC
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Without
payment of
With payment
of
11. Tax liability arising on account of Time of Supply without issuance of Invoice in the sa
(figures in Rs)

GSTIN/UIN/ Amount of advance received/

State Docum ent Goods/ HSN/SAC
Name of Date Value of Supply provided
Code No. Servic es of supply
customer without raising a bill
GSTIN/UIN/ Amount of advance received/
State Docum ent Goods/ HSN/SAC
Name of Date Value of Supply provided
Code No. Servic es of supply
customer without raising a bill

(1) (2) (3) (4) (5) (6) (7)

Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account
11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Inv
(figures in Rs)
Original Details Revised Details Amount of
advance
GSTI received/
GSTIN/ N/UI HSN/S AC Value of
Docum Goods
UIN/Na me N/ Stat e Docu of supply Supply
ent Date Date /Servi
of custome Name Cod e ment No. to be provided
Numbe r ces
r of custo made without
mer raising a bill
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

12. Tax already paid (on advance receipt/ on account of time of supply) on invoices issued
(figures in Rs)
Transaction id TAX Paid on receipt of advance/on account of ti
Invoice No. (A number assigned by the system when tax IGST CGST
was paid) Rate Tax Rate
(1) (2) (4) (5) (6)

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on oc
supply

13. Supplies made through e-commerce portals of other companies

Part 1- Supplies made through e-commerce portals of other companies to Registered Tax
(figure in Rs.)
Note: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this ret
populated in this table based on the flag provided in the respective table at the time of creation of Return.

Merchant ID IGST
Goods
issued by GSTIN of e- Gross
Invoice Taxabl e (G)/ HSN/
Date e- commerce Value of
No. value Servic es SAC
commerc e portal supplie s Rate
(S)
operator

1 2 3 4 5 6 7 8 9

Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons
(figure in Rs.)
 Merchant ID issued by e- GSTIN of e- Place of Supply (State
Sr No. Taxable value
commerce portal commerce portal Code)

1 2 3 4 5

Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the
details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again.

Part- 2A Amendment to Supplies made through e-commerce portals of other companies to Un

Sr Taxable
Original Details Revised Details Merchant ID
No. value
issued
GSTIN of e-
by e-
commerce portal
Place of Place of commerce
Tax period of Tax period
Supply Supply (State portal
supplies of supplies
(State Code) Code)

1 2 3 4 5 7 8 9

14.Invoices issued during the tax period including invoices issued in case of inward supplies rec
liable for reverse charge
Total number of
S.No. Series number of invoices From To
invoices
1 2 3 4 5
I hereby declare that the information given in this statement is true, correct and complete
further declare that I have the legal authority to submit this statement.
Place:
Date: (Signature o
INSTRUCTIONS for furnishing the information
1. Terms used:
GSTIN: Goods and Services Taxable Person Identification Number UIN: Unique Identity Number for embassies
HSN: Harmonized System of Nomenclature for goods SAC: Service Accounting Code
POS: Place of Supply (State Code) of goods or services – State Code to be mentioned
2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/I
3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20…..
4. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to m
year of GST implementation. In case of Exports HSN should be 8 digits.
 Tax on this
POS Indicate if Invoice is GSTIN of
(only if supply paid under e-
SGST different from attracts provisional commerce
the location of reverse assessment operator (if
recipient) charge $ (Checkbox applicable)
)

Rate Amt

(12) (13) (14) (15) (16) (17)

rlier tax periods

CGST SGST POS(onl

Tax on this
y if Indicate if
Invoice is paid GSTIN of e-
different supply
under commerce
from the attracts
provisional operator (if
location reverse
assessment applicable)
of charge $
(Checkbox)
recipien t)
 POS(onl
Tax on this
y if Indicate if
Invoice is paid GSTIN of e-
different supply
under commerce
from the attracts
provisional operator (if
Amt Rate Amt location reverse
assessment applicable)
of charge $
(Checkbox)
recipien t)

(13) (14) (15) (16) (17) (18) (19)

de) is other than the State where supplier is located (Inter-

IGST POS
Tax on this Invoice is
(only if different
paid under provisional
from the location of
assessment (Checkbox)
recipient)
Amt

(10) (11) (12)

riods where Place of Supply (State Code) is other than the

re than Rs 2.5 lakh

POS Tax on this

IGST (only if Invoice is
different paid under
from the provisional
Taxable location of assessment
Rate Amt
Value recipient) (Checkbox)

(9) (10) (11) (12) (13)

GST SGST
Tax on this supply is
paid under provisional
Amt Rate Amt assessment (Checkbox)

(8) (9) (10) (11)

riods (original supplies covered under 7 above in earlier

Tax on this supply

is paid under
CGST SGST provisional
assessment
(Checkbox)

Amt Rate Amt Rate Amt

(10) (11) (12) (13) (14) (15)

Differential Tax

IGST CGST SGST

Rate Amt Rate Amt Rate Amt
(8) (9) (10) (11) (12) (13)

Differential Tax
ifferenti al
alue (Plus IGST CGST SGST
Minus) Rate Amt Rate Amt Rate Amt
) (10) (11) (12) (13) (14) (15)
 Non GST supplies
(Amount)
(5)

hen info in column (4) may only be furnished.

Tax on this Invoice is paid

IGST CGST SGST under provisional
assessment (Checkbox)
Amt Rate Amt Rate Amt
(10) (11) (12) (13) (14) (15)

Tax on this Invoice is

paid under
CGST SGST
provisional assessment
(Checkbox)

Amt Rate Amt

(13) (14) (15) (16)

of Invoice in the same period.

TAX
advance received/
upply provided
sing a bill
 advance received/
upply provided IGST CGST SGST
sing a bill Rate Tax Rate Tax Rate Tax
(8) (9) (10) (11) (12) (13)

in advance/on account of time of supply

out issuance of Invoice in the same tax period.

Amount of TAX
advance IGST CGST SGST
received/
Value of
Supply
provided Rate Tax Rate Tax Rate Tax
without
raising a bill
(10) (11) (12) (13) (14) (15) (16)

on invoices issued in the current period

vance/on account of time of supply

CGST SGST
Rate Tax Rate Tax
(6) (7) (8) (9)

n advance receipt/on occurrence of time of

to Registered Taxable Persons

rted in Table 5 of this return, which shall be pre-

IGST SGST CGST

Place of
Suppl y
Amt (State
Rate Amt. Rate Amt. Rate Code)
.

9 10 11 12 13 14 15

tered Persons
 IGST CGST SGST
Taxable value

Rate Amt Rate Amt Rate Amt

5 6 7 8 9 10 11

ported in the table by the Taxable Person in addition to the

r companies to Unregistered Taxable Persons

Taxable
IGST CGST SGST
value

Rate Amt Rate Amt Rate Amt

9 10 11 12 13 14 15

nward supplies received from unregistered persons

ber of Number of cancelled Net Number of

invoices invoices issued
6 7
correct and complete in every respect. I

(Signature of Authorized Person)

or embassies

unding Taxable Person/ISD

N shall be restricted to maximum 8 digits. If gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum o
HSN should be minimum of 4 digits. If gross turnover in previous financial year is equal to or greater than Rs 1.5 crore and less than 5 crore
Rs 1.5 crore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second