GSTR-1 Return Format

5
Government of India/State
Department of ---------
Form GSTR-1
[See Rule…..]
DETAILS OF OUTWARD SUPPLIES
1. GSTIN: ……………………..
2. Name of the Taxable Person: ……………………..
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY………………..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period: Month…………. Year ………
5. Taxable outward supplies to a registered person
(figures in Rs)
GSTIN/
UIN
Invoice IGST CGST SGST POS
(only if
different from
the location of
recipient)
Indicate if
supply
attracts
reverse
charge $
Tax on this
Invoice is
paid under
provisional
assessment
(Checkbox
)
GSTIN of
e-
commerce
operator (if
applicable)

6
No. Date Value Goods/
Servic
es
HSN/
SAC
Taxable
value
Rate Amt Rate Amt Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
$ To be filled only if a supply attracts reverse charge
Notes:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
2. In case of inter-state supplies, only IGST would be filled
3. In case of intra-state supplies, CGST & SGST would be filled.
5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods
(figures in Rs)
Original
Invoice
GSTIN/
UIN
Revised/Original Invoice IGST CGST SGST POS(onl
y if
different
from the
location
of
recipien
t)
Indicate
if supply
attracts
reverse
charge $
Tax on this
Invoice is
paid under
provisional
assessment
(Checkbox)
GSTIN of e-
commerce
operator (if
applicable)
No. Date No. Date Value Goods/
Service
s
HSN/
SAC
Taxable
Value
Rate Amt. Rate Amt Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

7
6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier
is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
(figures in Rs)
Recipient’s
State code
Name of the
recipient
Invoice IGST POS
(only if different
from the location
of recipient)
Tax on this Invoice is
paid under provisional
assessment
(Checkbox)
No. Date Value Goods/
Services
HSN/
SAC
Taxable
value
Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
Note:
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code)
is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
(figures in Rs)
Original
Invoice
Recipient’s
State code
Name of the
recipient
Revised Invoice IGST POS
(only if
different
from the
location of
recipient)
Tax on this
Invoice is
paid under
provisional
assessment
(Checkbox)
No. Date No. Date Goods/Se
rvices
HSN/S
AC
Taxable
Value
Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

8
7. Taxable outward supplies to consumer (Other than 6 above)
(figures in Rs)
Goods/S
ervices
HSN/
SAC
State code
(Place of
Supply)
Aggregate
Taxable Value
IGST CGST SGST Tax on this
supply is paid
under provisional
assessment
(Checkbox)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Note:
2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.
7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7
above in earlier tax period (s))
(figures in Rs)
Original Details Revised Details Aggregat
e Taxable
Value
IGST
CGST
SGST Tax on this
supply is
paid under
provisional
assessment
(Checkbox)

9
8. Details of Credit/Debit Notes
(figures in Rs)
GSTIN
/UIN/
Name
of
recipie
nt
Type of note
(Debit/Credit)
Debit Note/credit
note
Original
Invoice
Differenti
al Value
(Plus or
Minus)
Differential Tax
No. Date No. Date IGST CGST SGST
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Other than reverse charge
Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8A. Amendment to Details of Credit/Debit Notes of earlier tax periods
(figures in Rs)
GSTI
N/UI
N/Na
me of
recipi
ent
Type of
note
(Debit/Cre
dit)
Original Revised Original Invoice
details
Differenti
al Value
(Plus or
Minus)
Differential Tax
No. Date No. Date No. Date IGST CGST SGST
Month
(Tax
Period)
Goo
ds
and
Serv
ices
HSN
/
SAC
Stat
e
Cod
e
Goods/
Services
HS
N/
SAC
State
code
(Place of
Supply
(State
Code))
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

10
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
Other than reverse charge
Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
9. Nil rated, Exempted and Non GST outward supplies*
(figures in Rs)
Goods/Services Nil Rated
(Amount)
Exempted
(Amount)
Non GST supplies
(Amount)
(1) (2) (3) (4) (5)
Interstate supplies to
registered person
Intrastate supplies to
registered person
Interstate supplies to
consumer
Intrastate supplies to
consumer
• If the details of “nil”” rated and “exempt” supplies have been provided in Table 5, 6 and 7, then info in column (4) may only be furnished.
10. Supplies Exported (including deemed exports)
(figures in Rs)
Description Invoice Shipping
bill/
bill of export
IGST CGST SGST Tax on this Invoice is
paid under provisional
assessment (Checkbox)
No. Date Value Goods/S
ervices
HSN/
SAC
Taxable
value
No Date Rate Amt Rate Amt Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

11
Without payment
of GST
With payment of
GST
10A. Amendment to Supplies Exported (including deemed exports)
(figures in Rs)
Description Original
Invoice
Revised Invoice Shipping bill/
bill of export
IGST CGST SGST Tax on this Invoice is
paid under
provisional
assessment
(Checkbox)
No. Date No. Date Goods
/Servi
ces
HSN
/
SAC
*
Taxabl
e
value
No Date Rate Amt Rate Amt Rate Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
Without
payment of
GST
With
payment of
GST
11. Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
(figures in Rs)
GSTIN/UIN/
Name of
customer
State
Code
Docum
ent No.
Date Goods/
Servic
es
HSN/SAC
of supply
Amount of advance
received/ Value of
Supply provided
without raising a bill
TAX
IGST CGST SGST
Rate Tax Rate Tax Rate Tax
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

12
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply
11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the same tax
period.
(figures in Rs)
12. Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period
(figures in Rs)
Invoice No. Transaction id
(A number assigned by the system
when tax was paid)
TAX Paid on receipt of advance/on account of time of supply
IGST CGST SGST
(1) (2) (4) (5) (6) (7) (8) (9)
Original Details
Revised Details Amount
of
advance
received/
Value of
Supply
provided
without
raising a
bill
TAX
GSTIN/
UIN/Na
me of
custome
r
Docum
ent
Numbe
r
Date GSTI
N/UI
N/
Name
of
custo
mer
Stat
e
Cod
e
Docu
ment
No.
Date Goods
/Servi
ces
HSN/S
AC
of
supply
to be
made
IGST CGST SGST
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)

13
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of
supply
13. Supplies made through e-commerce portals of other companies
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons
(figure in Rs.)
Note: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this return, which shall be pre-
populated in this table based on the flag provided in the respective table at the time of creation of Return.
Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons
(figure in Rs.)
Sr
No.
Merchant ID issued by e-
commerce portal
GSTIN of e-
commerce portal
Place of Supply
(State Code)
Taxable
value
IGST CGST SGST
1 2 3 4 5 6 7 8 9 10 11
Invoice
No.
Date Merchant
ID issued
by e-
commerc
e
operator
GSTIN of e-
commerce
portal
Gross
Value
of
supplie
s
Taxabl
e value
Goods
(G)/
Servic
es (S)
HSN/
SAC
IGST SGST CGST Place
of
Suppl
y
(State
Code)
Rate Amt. Rate Amt. Rate Amt
.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

14
Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the Taxable Person in addition to the
details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again.
Part- 2A Amendment to Supplies made through e-commerce portals of other companies to Unregistered Taxable
Persons
Sr
No.
Original Details Revised Details Merchant
ID issued
by e-
commerce
portal
GSTIN of e-
commerce
portal
Taxable
value
IGST CGST SGST
Tax
period of
supplies
Place of
Supply
(State
Code)
Tax
period of
supplies
Place of
Supply
(State
Code)
1 2 3 4 5 7 8 9 10 11 12 13 14 15
14.Invoices issued during the tax period including invoices issued in case of inward supplies received from
unregistered persons liable for reverse charge
S.No. Series number of
invoices
From To Total number of
invoices
Number of
cancelled invoices
Net Number
of invoices
issued
1 2 3 4 5 6 7

15
I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I
further declare that I have the legal authority to submit this statement.
Place:
Date: (Signature of Authorized Person)
INSTRUCTIONS for furnishing the information
1. Terms used:
GSTIN: Goods and Services Taxable Person Identification Number
UIN: Unique Identity Number for embassies
HSN: Harmonized System of Nomenclature for goods
SAC: Service Accounting Code
POS: Place of Supply (State Code) of goods or services – State Code to be mentioned
2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/ISD
3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20…..
4. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to maximum 8 digits. If
gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum of 4 digits. If gross turnover in previous financial
year is equal to or greater than Rs 1.5 crore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second
year of GST implementation. In case of Exports HSN should be 8 digits.

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GSTR-1 Return Format

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