Article Contains Basic Checklist on GSTR-1 in Tabular Format for easy understanding.

Contents

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)

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2 responses to “GSTR-1 Basic Checklist in Tabular Format”

  1. w. jagdish says:

    i am a retired person . i hv a rental income from nationalised bank for immovable property which is rented. i hv a gst no. i issue all invoices properly. can anyone help me with step by step on filing gstr1. i hv filed gstr3b successfully. i want to do it myself.

  2. priyank says:

    3. invoice wise and rate wise details.

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