GSTR 1 has to be uploaded and it is the 1st time return is being furnished. Therefore to facilitate in the process of data accumulation checklist has been provided to the users.

Checklist required for GSTR 1

Sr.No.   Particulars Details
1. Aggregate Turnover April 2016-17 Turnover
April17- June17 Turnover
2. Supplies to Registered Dealer GSTIN

Invoice details:-

  • Inv Number, Date,Taxable Value
  • Tax Rate, Place of Supply(state)
3. Supplies attracting RCM Invoice details:-

  • Inv Number, Date,Taxable Value
  • Tax Rate, Place of Supply(state)
4. Supplies Interstate to Unregistered Dealers having invoice value above 2.5 lakhs Invoice details:-

  • Inv Number, Date, Taxable Value
  • Tax Rate, Place of Supply(state)
5. Zero rated and deemed supplies Invoice details:-

  • Inv Number, Date, Taxable Value
  • Tax Rate, Place of Supply(state)
  • Bill of Entry/shipping bill number and date.
6. Supply to URD(except in col.4) Invoice details(consolidated):-

  • Taxable value, Rate, Tax, Place of supply
7. Supplies to Ecommerce GSTIN

Invoice details:-

  • Inv Number, Date,Taxable Value
  • Tax Rate, Place of Supply(state)
8. Summary of (Nil rated ,Exempted, Non Gst supplies)— -not all in total ,separately each In below manner:-

  • Inter-state supplies to RD
  • Intra-state supplies to RD
  • Inter-state supplies to URD
  • Intra-state supplies to URD
9. In case of Debit note, Credit note, Refund voucher— TO REGISTERED DEALER If document against original invoice:-

  • Original Invoice Number, date
  • Document number, date, value, tax, rate, place of supply.

If document against already issued dr/cr/refund voucher:-

  • Original dr/cr/refund voucher number,date.
  • Document number, date, value, tax, rate, place of supply.
10. In case of Debit note, Credit note, Refund voucher— TO UNREGISTERED DEALER
  • Original Invoice Number, date
  • Document number, date, value, tax, rate, place of supply.
11.

 

 

 

Advances received/adjusted

 

 

 

Advance received and no invoice in same month:-

  • Gross value, Net value,Rate, Place of supply.

Advances adjusted (which were shown in previous return):-

  • Gross value, Net value,Rate, Place of supply.
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

 

Nature of document Sr. No. Total number Cancelled Net issued
From To

1. Invoices for outward supply

2. Invoices for inward supply from unregistered person

3. Revised Invoice

4. Debit Note

5. Credit Note

6. Receipt voucher

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 no. 9 to 11)

1. Place of supply to be mentioned only if recipient is different from location of the recipient.

2. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.

3. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.

4. If the shipping bill details are not available, the return can be filed. The same can be updated through submission of information in relation to amendment in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill

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Location: Kolkata, West Bengal, IN
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One response to “Checklist for GSTR 1 Return”

  1. Amit Sain says:

    i have generated GSTR 1 from tally erp9 6.1 but my total sale figure dose not match with HSN wise summary due to sales return from B2Cs …. what can i do (the inward stock against credit note ..is not deducting from outward supply detail)

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