GSTR 1 Return Checklist, Contents of GSTR 1, Indication of HSN codes. GSTR 1 Details which are required from client side while filing the return. Hope it helps all and is useful. Form GSTR 1 is relevant for Details of outward supplies of goods or service. List of all documents require for filing GSTR 1 at GST Portal (gst.gov.in). Now check more details for GSTR 1 Return Checklist from below…

Must – How to File GSTR 1

GSTR-1 : Contents

GSTR 1 Return Checklist

Special File – Download GSTR 1 Excel Utility File by gst.gov.in

GSTR-1 : Indication of HSN codes

 

April17- June17 Turnover

Invoice details:-

  • Inv Number, Date,Taxable Value

  • Tax Rate, Place of Supply(state)

  • Inv Number, Date, Taxable Value

  • Tax Rate, Place of Supply(state)

  • Inv Number, Date, Taxable Value

  • Tax Rate, Place of Supply(state)Bill of Entry/shipping bill number and date.

  • Taxable value, Rate, Tax, Place of supply

  • Inter-state supplies to RD

  • Intra-state supplies to RD

  • Inter-state supplies to URD

  • Intra-state supplies to URD

  • Original Invoice Number, date

  • Document number, date, value, tax, rate, place of supply.

If document against already issued dr/cr/refund voucher:-

  • Original dr/cr/refund voucher number,date.

  • Document number, date, value, tax, rate, place of supply.

  • Gross value, Net value,Rate, Place of supply.

Advances adjusted (which were shown in previous return):-

  • Invoices for outward supply
  • Invoices for inward supply from unregistered person
  • Revised Invoice
  • Debit Note
  • Credit Note
  • Receipt voucher
  • Payment Voucher
  • Refund voucher
  • Delivery Challan for job work
  • Delivery Challan for supply on approval
  • Delivery Challan in case of liquid gas
  • Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)

In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “S”.

  • HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores.

  • Hence, composition dealers may not be required to specify HSN at 2-digit level also.

  • For exports 8 digit HSN is mandatory

  • HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. This would be mandatory from the second year of GST implementation.

  • For exports 8 digit HSN is mandatory

  • SAC code is mandatory

  • HSN – minimum of 4 digits – mandatory

  • For exports 8 digit HSN is mandatory SAC code is mandatory

  • HSN Codes at 8-digit level

The taxpayers who have turnover below the limit of Rs 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.

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GSTR-1 : Dr / Cr Notes

  • Details of Credit/Debit Notes showing reverse charge and non-reverse charge separatelyThis will include the details of Credit/Debit Note issued by the suppliers and the differential value impact and the associated tax payable or refund/tax credit sought.Information on Debit and Credit notes shall be submitted only if such documents are issued as a supplier.

Special File – Download GSTR 1 Excel Utility File by gst.gov.in (01-07-2017)

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