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Insight of Documentation under GST - (Special Reporting in GSTR 1)

Goods and Services Tax - GST - By: - Naimish Padhiar - Dated:- 3-8-2017 Last Replied Date:- 8-8-2017 - It may be noted that in the GSTR 1 return, following declarations has to be filed by the supplier & has to maintained a consecutive series of all such documents

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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) Invoices for outward supply Tax Invoices relating to Outward Supplies

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ff47a1 id= c6d1931b-4450-48b2-8203-60e988a7cc32 >type of supplies viz Intrastate. Interstate, Branch Transfers, Export, Unregistered Person Supply, Zero Rated Supply, Deemed Export Supply. Moreover if on .....

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208319 >name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen .....

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1365006 id= bf5691bd-9247-4692-a821-90265d1dca1d >date of its issue; (d) name, address and GSTIN or UIN, if registered, of the recipient; (e) name and address of the recipient and the address of delivery .....

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) description of goods or services; (h) quantity in case of goods and unit or Unique Quantity Code thereof; (i)

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seguid= 59bebe29-2e53-41fc-b2a5-8b202b449f00 id= c0e92d8a-5109-4873-9f7d-9000c019dafb >both taking into account discount or abatement, if any; (k) rate of tax (central tax, State tax, integrated tax, Uni .....

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hraseguid= 857dac9b-0e42-4cdc-82c2-4695beefe0ad id= 2d40ab5d-2332-46fe-91a6-4976b81c65f3 >cess); (m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce; (n) address of delivery where the same is different from the place of supply; (o) whether the tax is payable on reverse charge basis; and (p) signature or digital signature of the supplier or his authorized representative: Invoices for inward supply from unregistered person A sep .....

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rtificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration. The particulars as required are : (a) the word Revised Invoice , wherever applicable, indicated prominently; (b) name, address and GSTIN of the supplier; (c) nature of the document; (d) a consecutive serial number not exceeding sixteen characters, in one or multiple ser .....

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e case may be, bill of supply; (i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (j) signature or digital signature of the supplier or his authorized representative: Debit Note Where a tax invoice has been issued for supply of any goods/services and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registe .....

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then it has to be supported further by a fresh debit note. The particulars for debit note are : (a) name, address and GSTIN of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised .....

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the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorized representative: Credit Note Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied .....

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ate of furnishing of the relevant annual return, whichever is earlier. The particulars for credit note are : (a) name, address and GSTIN of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slas .....

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e of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorized representative: Receipt voucher On receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as contained in a tax invoice, evidencing receipt of such payment. Subsequently when no supply is made and no tax invoice is issued in purs .....

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particulars for receipt voucher are: (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals .....

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stered, of the recipient; (e) description of goods or services; (f) amount of advance taken; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or

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on or otherwise (compulsory reverse charge u/s 9(3) or as importer of services) shall issue a payment voucher at the time of making the payment to the supplier. These mandates generation of vouchers in a single or multiple series and should contain details such as : (a) name, address and GSTIN of the supplier if registered; (b) a consecutive serial num .....

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nt paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or

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particulars of these refund voucher are: (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numer .....

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registered, of the recipient; (e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and .....

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utward supply for intrastate movements not taxed under GST say from one site to another within the state. The consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details: (i) date and number of the delivery challan, (ii) name, address and GSTIN of the consigner, if registered, (iii) name, address and GSTIN or UIN of the consignee, if r .....

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