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Invoice & other data upload for creation of GSTR 1

Invoice & other data upload for creation of GSTR 1

Invoice & other data  upload for creation of GSTR 1

B2B ( business to Business invoices)

“Details of invoices of Taxable supplies made to other registered taxpayers ”

1. GSTIN/UIN of Recipient

Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check that the registration is active on the date of the invoice from GST portal
2. Invoice number

Enter the Invoice number of invoices issued to registered recipients. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) .The total number of characters should not be more than 16.
3. Invoice Date

Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice value

Enter the total value indicated in the invoice of the supplied goods or services- with 2 decimal Digits.
5. Place of Supply(POS)

Select the code of the state from drop down list for the place of supply.
6. Reverse Charge

Please select Y or N , if the supplies/services are subject to tax as per reverse charge mechanism.
7. Invoice Type

Select from the dropdown whether the supply is regular, or to a SEZ unit/developer with or without payment of tax or deemed export.
8. E-Commerce GSTIN

Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
9. Rate

Enter the combined (State tax + Central tax) or the integrated tax, as applicable.
10. Taxable Value

Enter the taxable value of the supplied goods or services for each rate line item – with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
11. Cess Amount Enter the total Cess amount collected/payable.

 

 

    B2C Large

Summary For B2CL(5)

  • “Invoices for Taxable outward supplies to consumers where a)The place of supply is outside the state where the supplier is registered and
  • The total invoice value is more that Rs 2,50,000″

B2CL GSTR 1

 

1. Type

In the Type column, enter E if the supply is done through E-Commerce or else enter OE (other than E-commerce).
2. Place of Supply(POS)

Select the code of the state from drop down list for the applicable place of supply.
3. Rate

Enter the combined (State tax + Central tax) or the integrated tax rate.
4. Taxable Value

Enter the taxable value of the supplied goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
5. Cess

Amount Enter the total Cess amount collected/payable.
6. E-Commerce

GSTIN Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.

B2C Small

“Supplies made to consumers and unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less”

B 2 c small GSRT 1

1. Type In the Type column, enter E if the supply is done through E-Commerce or else enter OE (other than E-commerce).
2. Place of Supply(POS) Select the code of the state from drop down list for the applicable place of supply.
3. Rate Enter the combined (State tax + Central tax) or the integrated tax rate.
4. Taxable Value Enter the taxable value of the supplied goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
5. Cess Amount Enter the total Cess amount collected/payable.
6. E-Commerce GSTIN Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.

Credit/ Debit Note

Summary For CDNR(9B)

Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or credit note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also which was furnished in B2B,B2CL section of earlier/current period tax period.

cndr

1. GSTIN/UIN Receiver GSTIN/UIN

2. Invoice/Advance Receipt Number Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST period against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number.
3. Invoice/Advance Receipt date Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Note/Refund Voucher Number Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
5. Note/ Refund Voucher date Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
6. Document Type In the document Type column, enter “D” if the note is Debit note, enter “C” if note is credit note or enter “R” for refund voucher.
7. Reason For Issuing document Select the applicable reason for issue of the document.
8. Place of Supply Declare the place of supply based on the original document.
9. Note/Refund Voucher value Amount should be with only up to 2 decimal digits.
10. Rate Enter the combined (State tax + Central tax) or the integrated tax.
11.Taxable value Enter the taxable value of the supplied goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
12. Cess Amount Enter the total Cess amount.
13. Pre GST Select whether the credit/debit note is related to pre-GST supplies.

 

 

Credit/ Debit Note for unregistered Persons

Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is more than Rs 2.5 lakh

cndur

1. UR Type Select the type of supply to Unregistered Taxpayers (UR) against which the document has been issued.”EXP” For export invoices/”B2CL” for supplies to consumers.
2. Note/Refund Voucher Number Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
3. Note/ Refund Voucher date Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Document Type In the document Type column, enter “D” if the note is Debit note, enter “C” if note is credit note or enter “R” for refund voucher.
5. Invoice/Advance Receipt Number Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number.
6. Invoice/Advance Receipt date Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
7. Reason For Issuing document Select the applicable reason for issue of the document from the dropdown.
8. Place of Supply Declare the place of supply based on the original document.
9. Note/Refund Voucher value Amount should be up to 2 decimal digits.
10. Rate Enter the combined (State tax + Central tax) or the integrated tax rate.
11.Taxable value Enter the taxable value of the supplied goods or services for each rate line item -up to 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
12. Cess Amount Enter the total Cess amount.
13. Pre GST Select whether the credit/debit note is related to pre-GST supplies.

 

Export

Exports supplies including supplies to SEZ/SEZ Developer or deemed exports .

1.Export Type In the Type column, enter WPAY if the Export is with payment of tax or else enter WOPAY.
2. Invoice number Enter the Invoice number issued to the registered receiver. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with maximum length of sixteen characters.
3. Invoice Date Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice value Enter the invoice value of the goods or services- up to 2 decimal Digits.
5. Port Code Enter the six digit code of port through which goods were exported. Please refer to the list of port codes available on the GST common portal.
6.. Shipping Bill Number Enter the unique reference number of shipping bill. This information if not available at the timing of submitting the return the same may be left blank and provided later.
7. Shipping Bill Date Enter date of shipping bill in DD-MMM-YYYY. E.g. 24-May-2017.
9. Rate Enter the applicable integrated tax rate.
10. Taxable Value Enter the taxable value of the supplied goods or services for each rate line item -up to 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.

Tax liability on advances

Tax liability arising on account of receipt of consideration for which invoices have not been issued in the same tax period.

1. Place of Supply(POS) Select the code of the state from drop down list for the place of supply.
2. Rate Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance received Enter the amount of advance received excluding the tax portion.
4. Cess Amount Enter the total Cess amount collected/payable.

 

Advance adjustments

Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies.

 

1. Place of Supply(POS) Select the code of the state from drop down list for the place of supply.
2. Rate Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance adjusted Enter the amount of advance on which has tax has already been paid in earlier tax period and invoices are declared during this tax period.
4. Cess Amount Enter the total Cess amount to be adjusted
Nil Rated, Exempted and Non GST supplies

Details of Nil Rated, Exempted and Non GST Supplies made during the tax period

1. Description Indicates the type of supply.
2.Nil rated supplies Declare the value of supplies made under the “Nil rated” category for the supply type selected in 1. above. The amount to be declared here should exclude amount already declared in B2B and B2CL table as line items in tax invoice.
“3.Exempted
(Other than Nil rated/non-GST
supply)” Declare the value of supplies made under the “Exempted “category for the supply type selected in 1. above.
4.Non GST Supplies Declare the value of supplies made under the “Non GST” category for the supply type selected in 1. above. This column is to capture all the supplies made by the taxpayer which are out of the purview of GST

 

HSN Summary

HSN wise summary of goods /services supplied during the tax period

1. HSN “Enter the HSN Code for the supplied goods or Services. Minimum digit required to be mentioned in the tax invoice and consequently to be reported is as follows.

1. Up to rupees one crore fifty lakhs annual turnover – Nil digit
2. more than rupees one crore fifty lakhs and up to rupees five crores annual turnover – 2 digit
3. more than rupees five crores annual turnover – 4 digit.

2. Description Enter the description of the supplied goods or Services. Description becomes a mandatory field if HSN code is not provided above.
3. UQC Select the applicable Unit Quantity Code from the drop down.
4. Total Quantity Enter the total quantity of the supplied goods or Services- up to 2 decimal Digits.
5. Total Value Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value Enter the total taxable value of the supplied goods or services- up to 2 decimal Digits.
7. Integrated Tax Amount Enter the total Integrated tax amount collected/payable.
8. Central Tax Amount Enter the total Central tax amount collected/payable.

List of Documents issued

Details of various documents issued by the taxpayer during the tax period

 

 

 

 

 

Term/ Acronym Description
GSTIN Goods and Services Taxpayer Identification Number
GSTN Goods and Services Tax Network
HSN Harmonized System of Nomenclature
B2B Registered Business to Registered Business
B2C Registered Business to Unregistered Consumer
POS Place of Supply of Goods or Services – State code to be mentioned
UIN Unique Identity Number
GSTR1 GST Return 1
GST Goods and Services Tax
UQC Unit Quantity Code

see also : GSTR 1 in Tally ERP 9