Important points to be remember for filling GSTR-1
Its time to file GSTR-1 first time. So before filling or when you are filling the GSTR 1 followings points to be take care so that your return will be filled within time and without any error :-
Sr. No. | Particulars | Details | ||||||||||||||||||
1. | Aggregate Turnover |
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2. | Supplies to Registered Dealer | GSTIN Invoice details:-
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3. | Supplies attracting RCM | Invoice details:-
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4. | Supplies Interstate to Unregistered Dealers having invoice value above 2.5 lakhs | Invoice details:-
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5. | Zero rated and deemed supplies | Invoice details:-
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6. | Supply to URD(except in col.4) | Invoice details(consolidated):-
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7. | Supplies to Ecommerce | GSTIN Invoice details:-
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8. | Summary of (Nil rated ,Exempted, Non Gst supplies)— -not all in total ,separately each | In below manner:-
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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:-
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10. | In case of Debit note, Credit note, Refund voucher— TO UNREGISTERED DEALER |
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11.
| Advances received/adjusted
| Advance received and no invoice in same month:-
Advances adjusted (which were shown in previous return):-
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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
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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) |