Government of India/State

Department of ---------
Form GSTR-1
[See Rule…..]
DETAILS OF OUTWARD SUPPLIES
1. GSTIN: ……………………..
2. Name of the Taxable Person: ……………………..
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY………………..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period: Month…………. Year ………
5. Taxable outward supplies to a registered person
(figures in Rs)

GSTIN/
Invoice IGST CGST
UIN

Goods/ HSN/ Taxable

No. Date Value Rate Amt Rate Amt
Servic es SAC value

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

$ To be filled only if a supply attracts reverse charge

Notes:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
2. In case of inter-state supplies, only IGST would be filled
3. In case of intra-state supplies, CGST & SGST would be filled.

5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods
(figures in Rs)
Original
Revised/Original Invoice IGST CGST
Invoice

GSTIN/
UIN
 GSTIN/
UIN Goods/ HSN/ Taxable
No. Date No. Date Value Rate Amt. Rate
Service s SAC Value

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than th
supplies) and Invoice value is more than Rs 2.5 lakh
(figures in Rs)

Invoice IGST
Recipient’s State Name of the
code recipient
Goods/ HSN/
No. Date Value Taxable value Rate
Services SAC
(1) (2) (3) (4) (5) (6) (7) (8) (9)

Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place o
where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
(figures in Rs)

Original
Revised Invoice
Invoice Recipient’s State Name of the
code recipient
Goods/Se HSN/S
No. Date No. Date Taxable Value
rvices AC

(1) (2) (3) (4) (5) (6) (7) (8) (9)

7. Taxable outward supplies to consumer (Other than 6 above)

(figures in Rs)
IGST CGST
Goods/S State code (Place of Aggregate Taxable
HSN/ SAC
ervices Supply) Value Rate Amt Rate

(1) (2) (3) (4) (5) (6) (7)

Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.
7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supp
period (s))
(figures in Rs)

Aggregat e
Original Details Revised Details Taxable IGST
Value

Goo ds State code

Month (Tax and HSN Stat e Goods/ HS (Place of
Rate Amt
Period) Serv / SAC Cod e Services N/ SAC Supply (State
ices Code))

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

8. Details of Credit/Debit Notes

(figures in Rs)
Differenti al
GSTIN Debit Note/credit note Original Invoice Value (Plus or
/UIN/ Type of note Minus)
Name of (Debit/Credit)
recipie nt No. Date No. Date
(1) (2) (3) (4) (5) (6) (7)
Other than reverse charge

Reverse charge

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

8A. Amendment to Details of Credit/Debit Notes of earlier tax periods

(figures in Rs)
GSTI Original Revised Original Invoice details
N/UI Type of note Differenti al
N/Na me (Debit/Cre No. Date Value (Plus or
of recipi dit) No. Date No. Date Minus)
ent
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Other than reverse charge

Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
9. Nil rated, Exempted and Non GST outward supplies*
(figures in Rs)
Nil Rated Exempted
Goods/Services
(Amount) (Amount)
(1) (2) (3) (4)
Interstate supplies to
registered person

Intrastate supplies to
registered person
Interstate supplies to
consumer
Intrastate supplies to
consumer
 If the details of “nil”” rated and “exempt” supplies have been provided in Table 5, 6 and 7, then info in column (4)
10. Supplies Exported (including deemed exports)
(figures in Rs)
Shipping bill/
Invoice IGST
bill of export
Description Goods/S HSN/ Taxable
No. Date Value No Date Rate
ervices SAC value
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Without payment of
GST

With payment of GST

10A. Amendment to Supplies Exported (including deemed exports)

(figures in Rs)

Original Shipping bill/

Revised Invoice IGST CGST
Invoice bill of export
Description
Goods HSN
No. Date No. Date /Servi / Taxabl e No Date Rate Amt Rate
ces SAC
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
Without
payment of
With payment
of
11. Tax liability arising on account of Time of Supply without issuance of Invoice in the sa
(figures in Rs)

GSTIN/UIN/ Amount of advance received

State Docum ent Goods/ HSN/SAC
Name of Date Value of Supply provided
Code No. Servic es of supply
customer without raising a bill

(1) (2) (3) (4) (5) (6) (7)

Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account
11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invo
(figures in Rs)
Original Details Revised Details Amount of
advance
GSTI received/
N/UI
GSTIN/ Goods HSN/S AC Value of
Docum ent N/ Stat e Docu
UIN/Na me Date Date /Servi of supply Supply
Numbe r Name of Cod e ment No.
of custome r ces to be made provided
custo without
mer raising a bill
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

12. Tax already paid (on advance receipt/ on account of time of supply) on invoices issued
(figures in Rs)
Transaction id TAX Paid on receipt of advance/on account o
Invoice No. (A number assigned by the system when tax IGST CGST
was paid) Rate Tax Rate
(1) (2) (4) (5) (6)

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on oc
supply

13. Supplies made through e-commerce portals of other companies

Part 1- Supplies made through e-commerce portals of other companies to Registered
(figure in Rs.)
Note: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this ret
populated in this table based on the flag provided in the respective table at the time of creation of Return.

Merchant ID IGST
Goods
issued by GSTIN of e- Gross
Taxabl e (G)/ HSN/
Invoice No. Date e- commerce Value of
value Servic es SAC
commerc e portal supplie s Rate
(S)
operator

1 2 3 4 5 6 7 8 9

Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons
(figure in Rs.)

Merchant ID issued by e- GSTIN of e- Place of Supply (State

Sr No.
commerce portal commerce portal Code)

1 2 3 4

Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the
details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again.

Part- 2A Amendment to Supplies made through e-commerce portals of other companies to Unr

Sr No. Original Details Revised Details Merchant ID

issued
GSTIN of e-
by e-
commerce portal
Place of Place of commerce
Tax period of Tax period of
Supply Supply (State portal
supplies supplies
(State Code) Code)

1 2 3 4 5 7 8

14.Invoices issued during the tax period including invoices issued in case of inward supplies rec
for reverse charge
Total number of
S.No. Series number of invoices From To
invoices
1 2 3 4 5
I hereby declare that the information given in this statement is true, correct and complete
further declare that I have the legal authority to submit this statement.
Place:
Date: (Signature o
INSTRUCTIONS for furnishing the information
1. Terms used:
GSTIN: Goods and Services Taxable Person Identification Number UIN: Unique Identity Number for embassies
HSN: Harmonized System of Nomenclature for goods SAC: Service Accounting Code
POS: Place of Supply (State Code) of goods or services – State Code to be mentioned
2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/IS
3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20…..
4. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to m
year of GST implementation. In case of Exports HSN should be 8 digits.
 Tax on this
POS Invoice is
Indicate if GSTIN of
(only if different paid under
supply attracts e- commerce
ST SGST from the provisional
reverse charge operator (if
location of assessment
$ applicable)
recipient) (Checkbox
)

Amt Rate Amt

(11) (12) (13) (14) (15) (16) (17)

arlier tax periods

CGST SGST
POS(onl
Tax on this
y if Indicate if
Invoice is paid GSTIN of e-
different supply
under commerce
from the attracts
provisional operator (if
location reverse
assessment applicable)
of charge $
(Checkbox)
 POS(onl
Tax on this
y if Indicate if
Invoice is paid GSTIN of e-
different supply
under commerce
from the attracts
provisional operator (if
Rate Amt Rate Amt location reverse
assessment applicable)
of charge $
(Checkbox)
recipien t)

(12) (13) (14) (15) (16) (17) (18) (19)

de) is other than the State where supplier is located (Inter-state

IGST POS
Tax on this Invoice is paid
(only if different
under provisional
from the location of
assessment (Checkbox)
recipient)
Rate Amt

(9) (10) (11) (12)

eriods where Place of Supply (State Code) is other than the State
an Rs 2.5 lakh

Tax on this
POS
IGST Invoice is
(only if
paid under
different from
provisional
the location of
assessment
Taxable Value Rate Amt recipient)
(Checkbox)

(9) (10) (11) (12) (13)

CGST SGST
Tax on this supply is
paid under provisional
Rate Amt Rate Amt assessment (Checkbox)

(7) (8) (9) (10) (11)

eriods (original supplies covered under 7 above in earlier tax

Tax on this supply

is paid under
GST CGST SGST provisional
assessment
(Checkbox)

Amt Rate Amt Rate Amt

(10) (11) (12) (13) (14) (15)

fferenti al
lue (Plus or Differential Tax
inus)
IGST CGST SGST
Rate Amt Rate Amt Rate Amt
(8) (9) (10) (11) (12) (13)

Differential Tax
Differenti al
Value (Plus or IGST CGST SGST
Minus) Rate Amt Rate Amt Rate Amt
(9) (10) (11) (12) (13) (14) (15)
 Non GST supplies
(Amount)
(5)

then info in column (4) may only be furnished.

Tax on this Invoice is paid

IGST CGST SGST under provisional
assessment (Checkbox)
Rate Amt Rate Amt Rate Amt
(9) (10) (11) (12) (13) (14) (15)

Tax on this Invoice is

paid under
CGST SGST
provisional assessment
(Checkbox)

Rate Amt Rate Amt

(12) (13) (14) (15) (16)

e of Invoice in the same period.

 TAX
nt of advance received/
of Supply provided IGST CGST SGST
ut raising a bill Rate Tax Rate Tax Rate Tax
(8) (9) (10) (11) (12) (13)

d in advance/on account of time of supply

out issuance of Invoice in the same tax period.

Amount of TAX
advance IGST CGST SGST
received/
Value of
Supply
provided Rate Tax Rate Tax Rate Tax
without
raising a bill
(10) (11) (12) (13) (14) (15) (16)

) on invoices issued in the current period

f advance/on account of time of supply

CGST SGST
Rate Tax Rate Tax
(6) (7) (8) (9)

on advance receipt/on occurrence of time of

to Registered Taxable Persons

orted in Table 5 of this return, which shall be pre-

IGST SGST CGST

Place of
Suppl y
Amt (State
Rate Amt. Rate Amt. Rate Code)
.

9 10 11 12 13 14 15

stered Persons
 IGST CGST SGST
Taxable value

Rate Amt Rate Amt Rate Amt

5 6 7 8 9 10 11

reported in the table by the Taxable Person in addition to the

er companies to Unregistered Taxable Persons

Taxable
IGST CGST SGST
value
N of e-
erce portal
Rate Amt Rate Amt Rate Amt

9 10 11 12 13 14 15

inward supplies received from unregistered persons liable

number of Number of cancelled Net Number of

es invoices invoices issued
6 7
, correct and complete in every respect. I

(Signature of Authorized Person)

for embassies

ounding Taxable Person/ISD

SN shall be restricted to maximum 8 digits. If gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum
HSN should be minimum of 4 digits. If gross turnover in previous financial year is equal to or greater than Rs 1.5 crore and less than 5 crore
ore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second