TMI BlogDetails of outward supplies of goods or servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Date of ARN 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. For all Tables) GSTIN/UIN Invoice details Rate Taxable Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those 8 [ attracting reverse charge (including supplies made through e-commerce operator attracting TCS) ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State / UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non-GST Supply Non-GST Supplies 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered person 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including 13 [debit and credit notes] issued during current period and amendments thereof] Details of original document 14 [ Revised details of document or details of original Debit or Credit Notes ] Rate Taxable Value Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] 21 [ **** ] 10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 22 [ **** ] 11. Consolidated Statement of Advance Received/Advance adjusted in the current tax period/Amendments of information furnished in earlier tax period 23 [(Net of refund vouchers, if any)] Rate Gross Advance Received/adjusted Place of supply Amount Integrated Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total Number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies Tax amount Integ- rated tax Central tax State / UT tax Cess Month / Quarter GSTIN of e-commerce operator GSTIN of e-commerce operator 1 2 3 4 5 6 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of supplier Original details Revised details Rate Value of supp-lies made Tax amount Place of supply GSTIN of supplier GSTIN of recipient Doc. no. Doc. date GSTIN of supplier GSTIN of recipient Doc. no. Doc. date Inte-grated tax Central tax State / UT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name Place of Authorised Signatory...................................... Date Designation /Status........................................... 26 [ A. General Instructions 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. TCS: Tax collection at source by e-commerce operator g. SEZ: Special Economic Zone h. ECO: E-commerce operator i. DTA: Domestic Tariff Area j. B to B: Supplies from one registered person to another registered person k. B to C: Supplies from registered person to unregistered person 2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit and debit notes issued during the period shall be reported. 11. 9C Amendment of credit and debit notes reported in table 9B shall be reported. 12. 10 Amendment of unregistered supplies reported in table 7 shall be reported. 13. 11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any. 14. 11(I)B Advances adjusted during the period shall be reported. 15. 11(II) Amendment to advances received or adjusted shall be reported. 16. 12 HSN details as per notifications issued by Government from time to time shall be reported. 17. 13 Details of the documents issued during the period shall be reported. 18. 14(a) Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perators attracting TCS (operator wise, rate wise) GSTIN of a e-commerce operator 7B. Inter-State Supplies where invoice value is upto ₹ 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 13. Substituted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, debit notes, credit notes, refund vouchers 14. Substituted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 before it was read as, Revised details of document or de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B to C: From one registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value in more than ₹ 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax period which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to caputre gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to caputre supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information of: 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C La ..... X X X X Extracts X X X X X X X X Extracts X X X X
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