![]() ![]() Similarly, the liability for payment of IGST in respect of the supply of services would Besides be created from this Table. Also, the supplies made by SEZ on the cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. Required to be reported by the SEZ unit in GSTR -1. Relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund/rebate related to the said invoice.įurther, the detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by the number of shipping bill.Īny supply made by SEZ to DTA, without the cover of a bill of entry is However, the same can be updated through the submission of information in However, if the shipping bill details are not available, Table 6 will still accept the information. Table 6 needs to capture information about the shipping bill and its date. (ii) Supplies to SEZ unit/ and SEZ developer Table 6 to capture information related to: The Place of Supply (PoS) column is mandatory in this table. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. (ii) Capture Place of Supply (PoS) only if the same is different from the location of the ![]() ![]() Table 4C relating to supplies effected through e-commerce operator attracting the collection of tax at source under section 52 of the Act, Table 4B for supplies attracting the reverse charge, rate-wise andĬ. Table 4A for supplies relating to other than reverse charge/ madeī. Table 4 capturing information relating to B to B supplies should:Ī. 2,50,000/ – State-wise summary of supplies, rate-wise, should be uploaded in Table 7. (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5 and (ii) For all inter-State B to C supplies, where invoice value is more than Rs. Outwards supply information in these categories are to be furnished separately in the Table. (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 the reverse charge and those effected through e-commerce operator. Invoice-level information pertaining to the tax period should be reported for all supplies as under: Thus, Aggregate turnover shall be auto-populated in subsequent years. Quarterly turnover information shall not be captured in subsequent returns. ![]() This information would be required to be submitted by the taxpayers only in the first year. The 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. The details in GSTR 1 shall be furnished by 10thof the month succeeding the relevant tax period. B to C: From registered person to unregistered person B to B: From one registered person to another registered person POS: Place of Supply (Respective State)į. GSTIN: Goods and Services Tax Identification Numberĭ. You will find GSTR 1 filing instructions in above GSTR 1 format in excel once you download it. However, the actual filing steps may vary for GSTR 1 offline filing and GSTR 1 online filing process. Here are the GSTR 1 filing instructions as per CGST rules. Download GSTR 1 Format Filing Instructions ![]()
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