GSTR-1 Basic Checklist in Tabular Format

Sr. No.

Details to be reported in GSTR 1

Remarks

1

Aggregate Turnover

2016-17 F.Y.

2

Aggregate Turnover

April-June 2017

3

Sales made to Registered Person

Invoice wise details

4

Sales made to Unregistered Person

Summary

5

Supplies attracting reverse charge

Such sales in case of which in invoice it is mentioned to pay tax under RCM.

6

Inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

Invoice wise details

7

Zero Rated Supplies and Deemed Exports

Invoice wise details

8

Nil rated, exempted and non GST outward supplies

In below format

Description

Nil Rated Supplies

Exempted 

(Other than Nil rated/non-GST supply)

Non-GST Supplies

Inter-State supplies to registered persons

Intra- State supplies to registered persons

Inter-State supplies to unregistered persons

Intra-State supplies to unregistered persons

9

Advance Received

Summary

10

Advance Received adjusted Against invoice

Summary

11

Original Debit and Credit Note

Invoice wise details

12

Amendment to Debit and Credit note

Invoice wise details

12

HSN Wise Summary of Outward Supplies

In below format

Sr. No.

HSN

Description 

(Optional if HSN is provided)

UQC

Total Qty.

Total value

Total Taxable Value

Amount

IGST

CGST

State/UT Tax

Cess

13

Documents issued during the tax period

Sr. No.

Nature of document

Total no.

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)