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Data Captured in GSTR-1 e-Return

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.

All the necessary values can be exported to the return in the Excel and JSON formats. If you have exported in the Excel format, 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. Refer to File GSTR-1 for the complete procedure.

The Receiver Name is not mandatory for filing. Hence, this column is not exported to the Excel sheet.

The description of the sheet and columns in the exported Excel sheet 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 Deemed Exports Nil Rated Intrastate Deemed Exports Taxable Intrastate Deemed Exports Exempt Intrastate Deemed Exports Nil Rated 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.
Applicable % of Tax Rate	This column is currently left blank.
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 natures of transactions: Deemed Exports Taxable Deemed Exports Exempt Deemed Exports Nil Rated Intrastate Deemed Exports Taxable Intrastate Deemed Exports Exempt Intrastate Deemed Exports Nil Rated
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 Interstate Sales Taxable Interstate Sales Exempt Interstate Sales Nil Rated Registration Type as Unregistered 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.
Applicable % of Tax Rate	This column is currently left blank.
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: Sales Taxable Sales to Consumer – Taxable Sales to Consumer – Exempt Sales Nil Rated Interstate Sales Nil Rated Sales Exempt Interstate Sales Exempt Interstate Sales Taxable Taxability as: Taxable Exempt Nil Rated Registration Type as: Unregistered 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 a 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 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 Deemed Exports Nil Rated Intrastate Deemed Exports Taxable Intrastate Deemed Exports Exempt Intrastate Deemed Exports Nil Rated 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
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.
Applicable % of Tax Rate	This column is currently left blank.
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.
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.
Applicable % of Tax Rate	This column is currently left blank.
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.
Applicable % of Tax Rate	This column is currently left blank.
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.
Cess Amount	Displays auto calculated value.
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.

Data Captured in GSTR-1 e-Return

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