In FORM GSTR-1 of the said rules, -
(a) Under the heading “Details of outword supplies of goods or services”,-
(i) for the word, “Year”, the words, “Financial Year” shall be substituted;
(ii) for the word, “Month”, the words, “Tax period” shall be substituted;
(b) for item 3 and entries relating thereunder the following shall be substituted, namely:- “ “3. (a) ARN <Auto>
(b) Date of ARN <Auto> ”
(c) in item 4A, for the brackets, letters and words, “(i) attracting reverse charge and (ii) supplies made through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including supplies made through e-commerce operator attracting TCS)”, shall be substituted;
(d) item 4C and entries relating thereto shall be omitted;
(e) in item 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)”, the words, brackets, letters, “Outward supplies (including supplies made through e-commerce operator, rate wise)” shall be substituted;
(f) item 5B and entries relating there under shall be omitted;
(g) for the item 7 the following table shall be substituted, namely:- 11 “ Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6
7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]– Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) ”
(h) in item 9, -
(i) in the heading, for the words and letters “debit notes, credit notes, refund vouchers”, the words, “debit and credit notes”, shall be substituted;
(ii) for the words and letter, “Revised details of document or details of original Debit or Credit Notes or refund vouchers”, the words and letter, “Revised details of document or details of original Debit or Credit Notes” shall be substituted;
(iii) under the column “Details of original document”, in column no. 2 and 3, the word, “Inv” shall be omitted;
(iv) under the column “Details of original document”, in column no. 5 and 6 for the word “Invoice”, the word “Document”, shall be substituted;
(i) in item 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the words, “Amendment of invoice/Shipping bill details furnished earlier”, shall be substituted;
(j) in item 9B, the words, “/Refund voucher”, shall be omitted;
(k) in item 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]”, shall be substituted;
(l) in item 10, for the word, “Month”, the words, “Month/Quarter”, shall be substituted;
12
(m) item 10A (1) and entries relating thereunder shall be omitted;
(n) item 10B (1) and entries relating thereunder shall be omitted;
(o) in item 11, in the heading, after the words, “earlier tax period”, the brackets and words, “(Net of refund vouchers, if any)”, shall be inserted;
(p) in item 12, in the sub-heading, in column no. 3, the brackets and words, “(Optional if HSN is provided)” shall be omitted;
(q) After item 13 and before Verification, the following items shall be inserted, namely:- “14. 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 GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7
(a) Supplies on which e-commerce operator is liable to collect tax u/s 52
(b) Supplies on which e-commerce operator is liable to pay tax u/s 9(5) 13
14A. Amendment to details of the supplies made through e-commerce operators on which ecommerce 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 Month / Quarter GSTIN of e-commerce operator GSTIN of ecommerce operator Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9
(a) Supplies on which ecommerce operator is liable to collect tax u/s 52
(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5)
15. 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] Type of supplier Type of recipient GSTIN of supplier GSTIN of recipient Document no.
Document date Rate Value of supplies made Tax amount Place of supply Integrat ed tax Central tax State/U T tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Un Registered Un Registered Registered Un Registered 14 15A (I). Amendment to details of the supplies made through e-commerce operators on which ecommerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of suppli er Original details Revised details Rate Value of supplier 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 Integrat ed tax Centr al tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Registe red Un Register ed 15A (II). 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 unregistered recipients] Type of supplier Original details Revised details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier Tax period GSTIN of supplier Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 Registered Unregistered ”
(r) For the heading “Instructions”, and entries relating thereunder the following shall be substituted, namely:- “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 15 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 the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.
B. Table specific instructions- Sr. No. Table No.
Instructions 1 2 3
1. 4A i. Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported.
ii. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer.
2. 4B Supplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
3. 5 Inter-State supplies made to unregistered persons having invoice value more than Rs. 2.50 lakh shall be reported.
4. 6A Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be provided later through table 9 if such details are not available at the time of filing the statement.
5. 6B Supplies made to SEZ units or SEZ developers, with or without IGST, shall be reported.
6. 6C Deemed export supplies shall be reported.
7. 7 Supplies made to unregistered persons other than those reported in table 5 shall be reported. Values shall be net of credit and debit notes.
8. 8 Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall be reported. Supplies made through E-commerce Operator 16 Sr. No. Table No.
Instructions 1 2 3 under section 9(5) shall not be included under exempted supplies of supplier.
9. 9A Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported.
10. 9B 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 ecommerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier.
19. 14(b) Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier.
20. 14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported.
21. 14A(b) Amendment to supplies reported in table 14(b) in earlier tax period shall be reported.
22. 15 (i) ECO shall report details of the supplies made through him/her on which he/she is liable to pay tax u/s 9(5).
(ii) GSTIN of supplier and recipient, if registered, shall be reported.
(iii) Details of the documents issued by ECO shall be reported, if recipient is registered.
17 Sr. No. Table No.
Instructions 1 2 3
23. 15A(I) Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported.
24. 15A(II) Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.”.
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