https://help.tallysolutions.com/docs/te9rel63/Tax_India/gst/exporting_gstr-1.htm

Data Captured in GSTR-1 e-Return

Related topics

Generating GSTR-1

Filing GSTR-1

Status Reconciliation

 

GSTR-1 return can be exported in the e-return format for any given period. All the transactions that are displayed under Included in returns section in GSTR-1 report will be exported.

The e-return created on export of GSTR-1 is in line with the format prescribed by the department. The file can be imported to the offline utility tool. This tool then creates the JSON file that can be uploaded on the GST portal. Click here for the complete procedure on filing GSTR-1.

Note: The e-Return file has provision to capture the taxable value and tax rate but not the tax amount. Hence, the tax amount is not exported to the e-Return file. Tax value is automatically calculated after upload to the portal based on rate, taxable value and place of supply.

The description of the sheet and columns in the exported file is given below:

 Worksheet and column names

Description

b2b

Displays the details of 1 B2B invoices - 4A, 4B, 4C, 6B, 6C table of GSTR-1 report.

Taxable sales made to regular and composite dealers are captured here. If your tax invoice had exempt and nil rated items along with taxable items, then the total invoice value is captured here.

If you want to capture the values of only the taxable items as a B2B invoice, as per GST rules record separate invoices for taxable items. Use separate invoices (bill of supply) for sales of exempt/nil rated items.

Displays the value of sales recorded with:

Nature of transaction as

     Sales Taxable

     Interstate Sales Taxable

     Sales Exempt

     Interstate Sales Exempt

     Sales Nil Rated

     Interstate Sales Nil Rated

     Sales to SEZ - Exempt

     Sales to SEZ - LUT/Bond

     Sales to SEZ - Taxable

     Deemed Exports Exempt

     Deemed Exports Taxable

Taxability as

     Taxable

     Exempt

     Nil Rated

Registration type as

     Regular

     Composite

GSTIN/UIN of Recipient

Displays the following:

     The GSTIN/UIN predefined for party ledgers, or entered in the Party Details screen of the voucher.

     The GSTIN/UIN entered for the buyer in the Buyer's Details section of the Party Details screen when consignee and buyer details are provided.

     The GSTIN/UIN entered in the Party Details screen of receipt voucher, when a sales transaction is recorded in receipt voucher.

Invoice Number

Displays the voucher number of the outward supply transactions.

Special characters other than "-" and "/" in the voucher number are not exported.

If the length of the voucher number is more than 16 characters, including the special characters, offline tool will display a validation error.

Invoice date

Displays the voucher date of the sales transaction.

Invoice Value

Displays the total value of the voucher including tax and cess.

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in the Party Details screen of the voucher.

Reverse Charge

Displays Y if it is a reverse charge transaction, else N.

Invoice Type

Displays Regular for vouchers recorded with the following Nature of transaction:

     Sales Taxable

     Interstate Sales Taxable

     Sales Exempt

     Interstate Sales Exempt

     Sales Nil Rated

     Interstate Sales Nil Rated

Displays SEZ supplies with payment for vouchers recorded with Sales to SEZ - Taxable as the nature of transaction.

Displays SEZ supplies without payment for vouchers recorded with the following Nature of transaction:

     Sales to SEZ - Exempt

     Sales to SEZ - LUT/Bond

Displays Deemed Exp for vouchers recorded with the following nature of transactions:

     Deemed Exports Taxable

     Deemed Exports Exempt

E-Commerce GSTIN

Displays the GSTIN/UIN of the e-commerce operator party selected in the voucher.

Displays the GSTIN/UIN of the buyer selected in the Party Details screen of the voucher, in the GSTIN/UIN of Recipient column of this worksheet.

Note: The GSTIN/UIN of the e-commerce operator party selected in the voucher, and the GSTIN/UIN entered in Party Details screen of the voucher should be different.

Rate

Displays the integrated tax rate with decimal places.

If the stock item is nil rated or exempt, the tax rate appears as 0.00.

Taxable Value

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

b2cl

Displays the details of table 2 B2C(Large) Invoices - 5A, 5B of GSTR-1 report.

Displays the value of sales recorded with:

     Nature of transaction

o     Interstate Sales Taxable

o     Interstate Sales Exempt

o     Interstate Sales Nil Rated

     Registration Type as

o     Unregistered

o     Consumer

     Unregistered party selected in the Party Details screen for sales made by selecting e-commerce operator in the Party's A/c Name field.

     When the taxable stock item is selected along with exempted or nil-rated goods, then the values are captured here. If only exempted or nil rated goods are selected, it will appear under the Nil Rated Invoices table of GSTR-1 report.

     Interstate sales of more than Rs. 2,50,000 to unregistered dealers and consumers are captured here.

Invoice Number

Displays the voucher number of the outward supply transaction.

Special characters other than "-" and "/" in the voucher number are not exported.

If the length of the voucher number is more than 16 characters, including the special characters, the offline tool will display a validation error.

Invoice date

Displays the voucher date of the sales transaction.

Invoice Value

Displays the total value in the invoice including tax and cess.

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in the Party Details screen of the voucher.

Rate

Displays the integrated tax rate with decimal places.

If the stock item is nil rated or exempt, the tax rate appears as 0.00.

Taxable Value

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

E-Commerce GSTIN

Displays the GSTIN/UIN of the e-commerce operator party selected in the voucher.

b2cs

Displays the details of table 3 B2C(Small) Invoices - 7 of GSTR-1 report.

Displays the net values of sales, for transactions recorded with:

     Nature of transaction as:

o     Sales Taxable

o     Sales to Consumer – Taxable

o     Sales to Consumer – Exempt

o     Sales Nil Rated

o     Interstate Sales Nil Rated

o     Sales Exempt

o     Interstate Sales Exempt

o     Interstate Sales Taxable

     Taxability as:

o     Taxable

o     Exempt

o     Nil Rated

     Registration Type as:

o     Unregistered

o     Consumer

     Unregistered party selected in the Party Details screen for sales made by selecting e-commerce operator in the Party's A/c Name field.

     Interstate sales of equal to or less than Rs. 2,50,000 to unregistered dealers and consumers are captured here.

Type

Displays E for e-commerce party and OE for others.

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in the Party Details screen of the voucher.

Rate

Displays the integrated tax rate with decimal places.

If the stock item is nil rated or exempt, the tax rate appears as 0.00.

Taxable Value

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

E-Commerce GSTIN

Displays the GSTIN/UIN of the e-commerce operator party selected in the voucher.

cdnr

Displays the details of table 4 Credit/Debit Notes (Registered) - 9B of GSTR-1 report.

Displays the values of credit and debit notes recorded in the reporting period with the following details:

Nature of transaction as:

     Sales Taxable

     Interstate Sales Taxable

     Sales Exempt

     Interstate Sales Exempt

     Sales Nil Rated

     Interstate Sales Nil Rated

     Sales to SEZ - Taxable

     Sales to SEZ - Exempt

     Sales to SEZ - LUT/Bond

     Deemed Exports Taxable

     Deemed Exports Exempt

Taxability as:

     Taxable

     Exempt

     Nil Rated

Journal voucher recorded by debiting GST ledgers with:

     Nature of Adjustment- Decrease of Tax Liability

     Additional Details - Cancellation of Advance Receipts or Cancellation of Advance Receipts for Exports/SEZ sales

GSTIN/UIN of Recipient

Displays the GSTIN/UIN entered in the Party Details screen of the debit/credit note.

Displays the GSTIN/UIN entered in the Statutory Details screen of the journal voucher recorded for the cancellation of advance receipt.

Invoice/Advance Receipt Number

Displays the Original invoice no. entered in the debit/credit note.

Displays the Advance Receipt Number entered in the Statutory Details screen of the journal voucher recorded for the cancellation of advance receipt.

Special characters other than "-" and "/" in the Original invoice no. or Advance Receipt Number are not exported.

If the length of the Original invoice no. or Advance Receipt Number is more than 16 characters, including special characters, the offline tool will display validation error.

Invoice/Advance Receipt date

Displays the Original Invoice Dt. of debit/credit note.

Displays the Advance Receipt Date entered in the journal voucher recorded for the cancellation of advance receipt.

Note/Refund Voucher Number

Displays the voucher number of debit/credit note.

Displays the Refund Voucher Number entered in the journal voucher recorded for the cancellation of advance receipt.

Note/Refund Voucher date

Displays the debit/credit note date.

Displays the Refund Voucher Date entered in the journal voucher recorded for the cancellation of advance receipt.

Document Type

Displays the document type based on the voucher type:

     C for Credit Note

     D for Debit Note

     R for journal voucher

Reason For Issuing document

Displays the Nature of Return selected in the Statutory Details screen of credit note and debit note.

When the transaction is recorded in journal voucher, the reason appears as 07-Others.

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in the Party Details screen of the voucher.

Displays the Place of Supply entered in the Statutory Details screen of the journal voucher recorded for the cancellation of advance receipt.

Note/Refund Voucher Value

Displays the total value of the voucher.

Rate

Displays the integrated tax rate with decimal places.

If the stock item is nil rated or exempt, the tax rate appears as 0.00.

Taxable Value

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

Pre GST

Displays Y if the Original Invoice Dt. entered is prior to 1-Jul-2017, else N.

cdnur

Displays the details of table 5 Credit/Debit Notes (Unregistered) - 9B of GSTR-1 report.

Displays the values of credit and debit notes, recorded in the reporting period with the following details:

Nature of transaction as

     Interstate Sales Taxable and Interstate Sales Exempt - sales returns made against 2 B2C(Large) Invoices - 5A, 5B table

     Exports Taxable

     Exports LUT/Bond

     Exports Exempt

Journal voucher recorded by debiting GST ledgers with:

     Nature of Adjustment - Decrease of Tax Liability

     Additional Details - Cancellation of Advance Receipts or Cancellation of Advance Receipts for Exports/SEZ sales

UR Type

Displays:

     B2CL if the nature of transaction is of interstate sales.

     EXPWP, if the nature of transaction is selected as Exports Taxable and Exports Exempt.

     EXPWOP, if the nature of transaction is selected as Exports LUT/Bond.

Note/Refund Voucher Number

Displays the voucher number of  payment, debit note, and credit note.

Displays the Refund Voucher Number entered in the journal voucher.

Special characters other than "-" and "/" in the Original invoice no. are not exported.

If the length of the Original invoice no. is more than 16 characters, including special characters, the offline tool will display a validation error.

Note/Refund Voucher date

Displays the voucher date of payment, debit note, and credit note.

Displays the Refund Voucher Date entered in the journal voucher.

The voucher number entered in the GST Details screen of journal voucher appears here.

Document Type

Displays the document type based on the voucher type:

     C for Credit Note

     D for Debit Note

     R for journal voucher

Invoice/Advance Receipt Number

Displays the original invoice number of sales or advance receipt linked to credit note and debit note.

Displays the Advance Receipt Number entered in the Statutory Details screen of journal voucher.

Special characters other than "-" and "/" in the Original invoice no. are not exported.

If the length of the Original invoice no. is more than 16 characters, including special characters, the offline tool will display a validation error.

Invoice/Advance Receipt date

Displays the original voucher date of sales or advance receipt linked to credit note and debit note.

Displays the Advance Receipt Date entered in the journal voucher.

Reason for Issuing document

Displays the Nature of Return selected in the Statutory Details screen of credit note and debit note.

When the transaction is recorded in journal voucher, the reason appears as 07-Others.

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in the Party Details screen of the voucher.

For transactions recorded with Exports Taxable, Exports Exempt, and Exports LUT/Bond, the place of supply is captured as 97-Other Territory.

Note/Refund Voucher Value

Displays the total value in the voucher.

Rate

Displays the integrated tax rate with decimal places. If the stock item is exempt, the tax rate appears as 0.00.

Taxable Value

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

Pre GST

Displays Y if the Original Invoice Dt. entered is prior to 1-Jul-2017, else N.

exp

Displays the details of table 6 Exports Invoices - 6A of GSTR-1 report.

Displays the values of export sales recorded in the reporting period with the following details:

Nature of transaction as

     Exports Taxable

     Exports - LUT/Bond

     Exports Exempt

Export Type

Displays the export type as:

     WPAY for sales recorded with Exports Taxable or Export Exempt as the nature of transaction.

     WOPAY for sales recorded with Exports LUT/Bond as the nature of transaction.

Invoice Number

Displays the sales voucher number entered in the transaction.

Special characters other than "-" and "/" in the voucher number are not exported.

If the length of voucher number is more than 16 characters, including the special characters, the offline tool will display a validation error.

Invoice date

Displays the sales voucher date of the transaction.

Invoice Value

Displays the total value of the sales voucher based on tax rates.

Port Code

Displays the Port Code of 6 characters entered in the Statutory Details screen of the sales invoice. If the length of Port Code is more than 6 characters, the offline tool will display validation error.

Shipping Bill Number

Displays the Shipping bill no. entered in the Statutory Details screen of the sales invoice.

Shipping Bill Date

Displays the shipping bill Date entered in the Statutory Details screen of the sales invoice.

Rate

Displays the integrated tax rate with decimal places.

If the nature of transaction selected is Exports Exempt or Exports LUT/Bond, the tax rate appears as 0.00.

Taxable Value

Displays the assessable value entered for each tax rate.

at

Displays the details of table 7 Tax Liability (Advances received) - 11A(1), 11A(2) of GSTR-1 report.

Displays the credit values of tax entered in journal voucher recorded with the following details:

Nature of Adjustment - Increase of Tax Liability

Additional Details

     On Account of Advance Receipts

     Advance Receipts for Export/SEZ sales

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in the Party Details screen of the voucher.

Rate

Displays the integrated tax rate with decimal places.

If the stock item is nil rated or exempt, the tax rate appears as 0.00.

Gross Advance Received

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

atadj

Displays the details of table 8 Adjustment of Advances - 11B(1), 11B(2) of GSTR-1 report.

Displays the debit values of tax entered in journal voucher recorded with the following details:

Nature of Adjustment - Decrease of Tax Liability

Additional Details

     Sales against Advance Receipts

     Sales against Advance Receipts for Export/SEZ sales

Place Of Supply

Displays the State Name and state Code based on the Place of Supply of the buyer in Party Details screen of the voucher.

Displays the Place of supply entered in the Statutory Details screen of journal voucher.

Rate

Displays the integrated tax rate with decimal places.

If the stock item is nil rated or exempt, the tax rate appears as 0.00.

Gross Advance Adjusted

Displays the assessable value entered for each tax rate.

Cess Amount

Displays the cess amount of the voucher.

exemp

Displays the details of table 9 Nil Rated Invoices of GSTR-1 report.

Displays the net values of nil rated, exempt, and non-GST outward supplies made to registered and unregistered dealers within and outside the state.

Description

Displays the description as:

     Inter-State supplies to registered/unregistered persons

     Intra-State supplies to registered/unregistered persons

Nil Rated Supplies

Displays the net sale value of nil rated supplies made to registered or unregistered dealers within or outside the state.

Exempted (other than nil rated/non GST supply)

Displays the net sale value of exempt supplies made to registered or unregistered dealers within or outside the state.

Non-GST supplies

Displays the net sale value of non-GST goods sold to registered or unregistered dealers within or outside the state.

hsn

Displays the details of table 10 HSN wise Summary - 12 of GSTR-1 report.

Displays the HSN of stock items/groups.

HSN

Displays the HSN/SAC predefined for the ledger, stock group, or stock item selected in the voucher.

Description

Displays the Description of the HSN/SAC predefined for the ledger, stock group, or stock item selected in the voucher. If HSN or HSN description is not defined for stock items and ledgers, the name of the stock items and ledgers are displayed.

UQC

Displays the Unit Quantity Code (UQC) predefined for the unit of measure linked to the stock item selected in the voucher.

Displays the UQC as OTHERS-OTH for services.

Total Quantity

Displays the total quantity based on HSN/SAC and UQC.

Total Value

Displays the voucher value based on HSN/SAC and UQC.

Taxable Value

Displays the assessable value based on HSN/SAC and UQC.

Integrated Tax Amount

Displays the integrated tax amount based on HSN/SAC and UQC.

Central Tax Amount

Displays the central tax amount based on HSN/SAC and UQC.

State/UT Tax Amount

Displays the state tax amount based on HSN/SAC and UQC.

Cess Amount

Displays the cess amount based on HSN/SAC and UQC.

docs

Displays the details of the Document Summary report

Nature of Document

Displays the transaction count of voucher type used for each nature of documents recorded during the return period.

Sr. No. From

Displays the first voucher number of the voucher type recorded for each nature of document during the return period.

Sr. No. To

Displays the last voucher number of the voucher type recorded for each nature of document during the return period.

Total Number

Displays the number of vouchers as per each nature of document recorded during the return period.

Cancelled

Displays the number of vouchers cancelled during the return period.