Details in GSTR-1

The following details of a tax period have to be furnished in GSTR-1:

  • Invoice level details of supplies to registered persons including those having UIN
  • Invoice level details of Inter- state supplies of invoice value greater than equal to INR 2,50,000 to unregistered persons (consumers)
  • Details of Credit/Debit Notes issued by the supplier against invoices
  • Details of export of goods and services including deemed exports (SEZ)
  • Summarised state level details of supplies to unregistered persons (consumers)
  • Summary Details of Advances received in relation to future supply and their adjustment
  • Details of any amendments effected to the reported information for either of the above categories.
  • Nil- rated, exempted, and non-GST supplies
  • HSN/SAC wise summary of outward supplies