All About GSTR 1 Table Wise Details

Form GSTR 1 is a statement that every regular and casual taxpayer registered under the GST regime must file on a monthly or quarterly basis. Taxpayers with an aggregate turnover above ₹1.5 crore must file monthly returns, while smaller taxpayers must file quarterly returns. The returns can be filed either online on the GST Portal (http://www.gst.gov.in/) or offline via a Facilitation Centre.

When filing GST returns, you must submit the details of outward supplies (sale of goods or services) made during the tax period on the GSTR 1 form. Some of the details include invoice details, revised invoices, debit notes, credit notes, advances received, adjusted, etc.

There are 13 tables in total in the GSTR 1 form that you can view in a table-wise format. In the following sections, we have listed all the relevant GSTR 1 table-wise details to help you seamlessly file tax returns.

Information Provided in Form GSTR 1

The GSTR 1 form that taxpayers need to submit to the tax authorities detailing all the outward supplies of services and goods carried out over the current tax period. The form must contain the details of all sales to registered and unregistered customers, credit notes, debit notes and more. Here is a summary of the information taxpayers need to provide:

• Invoice details of supplies made to registered individuals and businesses 
• Details of invoices worth over ₹2.5 lakh for unregistered persons
• Consolidated details of intra-state supplies for unregistered persons
• Consolidated details of inter-state supplies for invoices worth over ₹2.5 lakh for unregistered persons
• Debit and credit notes issued for previously issued invoices

Table-Wise Details in Form GSTR 1

The details of the form must be furnished electronically on the GST Portal in the prescribed GSTR 1 format. You need to submit the following GSTR 1 table-wise details in the form:

· Table 1 and Table 2

In Table 1, you have to submit the GST Identification Number (GSTIN) or provisional GSTIN if you don’t have the number. Table 2 is for entering your legal name or trade name and is auto-populated after you log in on the GST Portal.

· Table 3

This is where you must enter your business's aggregate turnover, which refers to the total taxable supplies made during the current period. You must enter the aggregate turnover for the previous financial year and the first quarter of the current financial year. It’s only required for your first GST filing as this table is auto-filled from GSTR-1 returns during later filings.

· Table 4

This covers taxable outward supplies made to registered businesses and persons, including holders of a Unique Identification Number (UIN). Here, one must enter details such as GSTIN, Application Reference Number (ARN), invoice number, invoice value, tax rate, etc.

The sub-table 4a is meant for reporting invoice details of B2B supplies, excluding supplies made to e-commerce operators and reverse charges. The other sub-table (4b) is for outward supplies with reverse charges. Lastly, sub-table 4c is for outward supplies made via e-commerce operators where TCS (tax collected at source) is applicable.

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· Table 5

This table is for taxable outward inter-state supplies, i.e. supplies made to unregistered persons where the place of supply is any state other than the supplier’s state. The invoice amount must be more than ₹2.5 lakh. In this table, the taxpayer must submit the following details- invoice date, place of supply, amount, tax rate, taxable value, etc.

Under Table 5, there are two sub-tables. Sub-table 5a is for all B2C transactions above the ₹2.5 lakh threshold other than supplies via e-commerce operators. Sub-table 5b is for B2C supplies made through an e-commerce operator where TCS is applicable.

· Table 6

This table is meant to file details of zero-rated supplies, deemed exports and supplies made to Special Economic Zone (SEZ) units. Zero-rated supplies are outward supplies where the entire value chain is tax-exempt, while the deemed exports are transactions where the supplies are treated as exports for tax exemptions.

Sub-table 6a, sub-table 6b and sub-table 6c are for exports, SEZ supplies and deemed exports respectively.

· Table 7

Table 7 is meant for recording outward supply details for B2C sales made in a month or quarter when the invoice amount is less than ₹2.5 lakh. This table only requires consolidated rate wise values of the taxable amount, CGST, IGST, SGST and cess with no need to file specific invoice details.

Under Table 7, there are two sub-tables- 7a for intra-state (within the same state) B2C transactions and 7b for inter-state (within different states) transactions.

· Table 8

In this table, you must fill out the details of exempt, nil-rated and non-GST outward supplies. It’s for all supply details of nil-rate, exempt and non-GST transactions that were not reported in any previous tables. There are four sub-tables under Table 8, including 8a, 8b, 8c and 8d.

For inter-state supplies, fill out sub-table 4a (for registered person) and 4c (for un-registered persons). For intra-state supplies, fill out sub-table 4b (for registered taxpayers) and 4d (for unregistered taxpayers).

· Table 9

This table is for making amendments to outward supply details submitted with returns filed in an earlier tax period. It is used to make corrections for past tax periods in Table 4, Table 5 and Table 6. The details that can be corrected include B2B transactions, B2C large transactions, debit notes, credit notes, current notes and exports. Note that certain things like customer GSTIN, shipping bill dates, place of supply, etc., cannot be amended.

· Table 10

Here, taxpayers can make amendments to outward supply details for unregistered persons furnished in previous returns in Table 7 for earlier tax periods. The details required are similar to those for Table 9 and related to details related to B2C supplies.

· Table 11

Table 11 is used to furnish details of advances received or adjusted in current or previous tax periods in the form of a consolidated statement. This table is divided into two sections- Part I for the current tax period and Part II for earlier periods.

· Table 12

This table records outward supplies against the relevant HSN code to make a summary table. Businesses with turnover of up to ₹1.5 crore per year need not mention HSN codes against their transactions. However, businesses must report HSN codes up to 2 digits and 4 digits for turnover of ₹1.5 crore-₹5 crore and 4 digits for turnover above ₹5 crore.

·  Table 13

Under this table, taxpayers must enter the details of all invoices and documents submitted during the tax period. Documents for which details must be entered include payment vouchers, receipt vouchers, invoices, debit notes, credit notes, delivery challans, etc. The number of invoices in Table 13 must match the numbers given in Table 4, Table 5 and Table 6.

·  Table 14

This table is designed for suppliers to submit the details of supplies made through an e-commerce operator on which TCS is liable under Section 9 (5) of the CGST Act. Sub-table 14a is for TCS details, which have already been reported in Tables 4 to 10. The other sub-table, 14b, is for recording sales details already reported by the e-commerce operator.

· Table 15

This table is designed for e-commerce operators who need to report on B2B supplies made in earlier tax periods. Sub-table 15 (I) is to be used to report sales made to registered recipients, while sub-table (II) is meant to amend sales made to unregistered recipients. 

Conclusion

The GSTR-1 Form has 13 tables under it and 2 additional tables that allow taxpayers to submit all relevant details regarding outward supplies. However, only Tables 1, 2, 3, 12 and 13 are mandatory for all businesses while the rest are required on a case-by-case basis.

By going through the above GSTR 1 table-wise details, you will know which entries you need to file for your particular business and ensure error-free returns.

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