Table-wise GSTR-1

5 B2B invoices

Displays the taxable value and tax amount from taxable supplies to a registered person recorded in the reporting period. The transactions recorded with

Nature of transaction as

●     Sales Taxable

●     Interstate Sales Taxable

●     Sales Exempt

●     Interstate Sales Exempt

●     Sales Nil Rated

●     Interstate Sales Nil Rated

Taxability as

●     Taxable

●     Exempt

●     Nil Rated

Registration type as

●     Regular

●     Composite

●     Unknown (with GSTIN)

5A Amendments to B2B Invoices

Displays amendments to details of outward supplies to a registered person of earlier tax periods.

6 B2C(Large) Invoices

Displays taxable value and tax amount from taxable outward supplies to a consumer where place of supply is other than the state where supplier is located (Inter-state supplies) and invoice value is more than Rs 2.5 lakh. The transactions recorded with,

Nature of transaction as

●     Interstate Sales Taxable

●     Interstate Sales Exempt

●     Interstate Sales Nil Rated

Taxability as

●     Taxable

●     Exempt

●     Nil Rated

Registration Type as

●     Unregistered

●     Consumer

●     Unknown (with GSTIN)

6A Amendments to B2C(Large) Invoices

Displays amendments to details of taxable outward supplies to a consumer where place of supply is other than the state where supplier is located (Inter-state supplies) and invoice value is more than Rs 2.5 lakh of earlier tax periods.

7 B2C(Small) Invoices

Displays taxable value and tax amount from taxable outward supplies to consumer (Other than captured in table 6). The transactions recorded with

Nature of transaction as:

·         Interstate Sales Taxable

·          Interstate Sales Exempt

·          Sales Taxable

·          Sales Exempt

·          Sales Nil Rated

·          Interstate Sales Nil Rated

·          Sales to Consumer – Taxable

·          Sales to Consumer – Exempt

Taxability as:

·         Taxable

·         Exempt

·         Nil Rated

Registration Type as:

·         Unregistered

·         Consumer

·         Unknown (with GSTIN)

and invoice value of less than 2.5 lakhs are captured in this table.

7A Amendments to B2C(Small) Invoices

Displays amendments to details of taxable value and tax amount from taxable outward supplies to consumer (Other than captured in table 6) of earlier tax periods.

8 Credit/Debit Notes

Displays the taxable value and tax amount from credit and debit notes recorded in the reporting period. The credit and debit note transactions recorded with

Nature of transaction as

●     Interstate Sales Taxable

●     Interstate Sales Exempt

●     Interstate Sales Nil Rated

●     Sales Taxable

●     Sales Exempt

●     Sales Nil Rated

Taxability as

●     Taxable

●     Exempt

●     Nil Rated

Registration type as

●     Regular

●     Composite

●     Unknown (with GSTIN)

8A Amendments to Credit/Debit Notes

Displays amendment to details of credit and debit notes of earlier tax periods.

9 Nil Rated Invoices

Displays the taxable value from nil rated, exempt and non-GST outward supplies. The transactions recorded with,

Nature of transaction as

●     Sales Exempt

●     Interstate Sales Exempt

●      Sales Nil Rated

●     Interstate Nil Rated

Taxability as

●     Taxable

●     Nil Rated

Registration type as

●     Regular

●     Composite

●     Consumer

●     Unregistered

●     Unknown (with GSTIN)

and, Is Non-GST good? option enabled.

10 Exports Invoices

Displays the taxable value and tax amount from supplies exported (including deemed exports) in the reporting period. The transactions recorded with,

Nature of transaction as

●     Exports Taxable

●     Exports - LUT/Bond

●     Exports Exempt

●     Deemed Exports Taxable

●     Deemed Exports Exempt

●     Sales to SEZ - Taxable

●     Sales to SEZ - Exempt

●     Sales to SEZ - LUT/Bond

Taxability as

●     Taxable

●     Exempt

●     Nil Rated

Registration type as

●     Composite

●     Consumer

●     Unregistered

●     Unknown

10A Amendments to Exports Invoices

Displays details of amendments to supplies exported of earlier tax periods.

11 Tax Liability on Advances

Displays tax liability arising on account of time of supply without issuance of invoice in the same period. The tax amount credited in the receipt transactions recorded by using the option Advance Receipt are captured in this table.

11A Amendments to Tax Liability on Advances

Displays details of amendments to tax liability arising on account of time of supply without issuance of invoice in the same period.

12 Setoff of Tax Paid against Advances

Displays tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period. Displays the tax amount from sales transactions for which tax liability was created in advance receipts recorded in previous period.