GST Return का पंचनामा: Contents of GST return utility GSTRN-1 in detail

आओ GST सीखें:

1. The Offline tool comes bundled with MS Excel Template and a java tool. This Excel workbook template has 11 data entry worksheets, 1 master sheet and 1 Help Instruction sheet i.e. total 13

worksheets. The 11 data entry worksheets are named: b2b, b2cl, b2cs, cdnr, cdnur exp, at, atadj, exemp, hsn and doc in which day-to-day business transaction required to be reported in GSTR 1 can be recorded or entered by the taxpayers. At desired interval, the data entered in the MS-Excel worksheet can be uploaded on the GST Portal using the java offline tool which will import the data from excel workbook and convert the same into a Json file which is understood by GST portal. (www.gst.gov.in)

2. It has been designed to enable taxpayers to prepare GSTR 1 in offline mode (without Internet). It can also be used to carry out bulk upload of invoice/other details to GST portal.

3. The appearance and functionalities of the Offline tool screens are similar to that of the returns filing screens on the GST Portal.

4. Approximately 19,000 line items can be uploaded in one go using the java tool. In case a taxpayer has more invoice data, he can use the tool multiple times to upload the invoice data.

Data can be uploaded/entered to the offline tool in four ways:

1. Importing the entire excel workbook to the java tool where data in all sections (worksheets) of the excel file will be imported in the tool in one go.

2. Line by line data entry by return preparer on the java offline tool.

3. Copy from the excel worksheets from the top row including the summary and header and pasting it in the designated box in the import screen of the java offline tool. Precaution: All the columns including headers should be in the same format and have the same header as of the java offline tool.

4. Section by section of a particular return - using a .CSV file as per the format given along with the java tool. Many accounting software packages generate .CSV file in the specified format and the same can be imported in the tool.

Understanding the Excel Workbook Template:

a) It is always recommended to download the excel workbook template from the GST portal only.

b) The taxpayer can fill the excel workbook template with different worksheet for the applicable sections of the return and then import the excel file to the java tool. Data has to be filled in the sections (worksheets) applicable to him and the others may be left blank.

c) The data in the excel file should be in the format specified below in respective sections.

d) In a case where the taxpayer does not have data applicable for all sections, those sections may be left blank and the java tool will automatically take care of the data to be filled in the applicable sections only.

e) For Group import (all worksheets of workbook) taxpayer need to fill all the details into downloaded standard format GSTR1_Excel_Workbook_Template-V1.0.xlsx file

f) User can export Data from local accounting software loaded in the above format as .CSV file and import it in the java tool to generate the file in .Json format for bulk. Warning: Your accounting software should generate .CSV file in the format specified by GST Systems.

g) In all the worksheets except hsn, the central tax, integrated tax, and state tax are not required to be furnished in the excel worksheets but would be computed on the furnished rate and taxable value in the java offline tool. The taxpayer can edit the tax amounts calculated in the java tool if the tax collected values are different.

h) In the "doc's worksheet, the net issued column has not been provided, this value will be computed in the java offline tool based on the total number of documents and the number of cancelled documents furnished in this worksheet.

1. Contents of B2B Supplies tab in GST return:

In this portion we have to give details of invoices of Taxable supplies made to other registered taxpayers.

Detailed analysis is as follows:

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 Two 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 drop down 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.

 2.Contents of B2C Large(b2cl) Supplies tab in GST return:

In this portion we have to give details of Invoices for Taxable outward supplies to consumers where

a)The place of supply is outside the state where the supplier is registered 
                                                       and
b)The total invoice value is more that Rs 2,50,000

Detailed analysis is as follows:

1. 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.

2. Invoice Date: Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

3. Invoice value: Invoice value should be more than Rs 2,50,000 and up to two decimal digits.

4. Place of Supply(POS): Select the code of the state from drop down list for the place of supply.

5. Rate: Enter the combined (State tax + Central tax) or the integrated tax, as applicable.

6. 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.

7. Cess Amount: Enter the total Cess amount collected/payable.

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

3.Contents of B2C Small(b2cs) Supplies tab in GST return:

In this portion we have to give details of Supplies made to consumers and unregistered persons of the following nature:
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2,50,000 or less

Detailed analysis is as follows:

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 place of supply.

3. Rate: Enter the combined (State tax + Central tax) or the integrated tax, as applicable.

4. 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.

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.

4.Contents of credit/debit note for registered person(cdnr) tab in GST return:

In this portion we have to give details of 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.

Detailed analysis is as follows:

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. In case of refund voucher please enter the related advance receipt.

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.

5.Contents of Credit/ Debit Note for unregistered Persons (cdnur) tab in GST return:

In this portion we have to give details of Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is more than Rs 2,50,000

Detailed analysis is as follows:

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. In case of refund voucher please enter the related advance receipt.

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.

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.

6.Contents of exports (exp) tab in GST return:

In this portion we have to give details of Exports supplies including supplies to SEZ/SEZ Developer or deemed exports.

Detailed analysis is as follows:

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.

7.Contents of Tax liability on advances (at) tab in GST return:

In this portion we have to give details of Tax liability arising on account of receipt of consideration for which invoices have not been issued in the same tax period.

Detailed analysis is as follows:

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.

8.Contents of advances adjustments (atadj) tab in GST return:

In this portion we have to give details of Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies.

Detailed analysis is as follows:

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 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.

9.Contents of Nil Rated, Exempted and Non GST supplies (exemp) tab in GST return:

In this portion we have to give details of  Nil Rated, Exempted and Non GST Supplies made during the tax period.

Detailed analysis is as follows:

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.

10.Contents of HSN Summary (hsn) tab in GST return:

In this portion we have to give details of HSN wise summary of goods /services supplied during the tax period.

Detailed analysis is as follows:

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:
A.  Up to rupees one crore fifty lakhs annual turnover - Nil digit
B. more than rupees one crore fifty lakhs and up to rupees five crores annual
turnover - 2 digit
C. 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.

9. State/UT Tax Amount: Enter the total State/UT tax amount collected/payable.

10. Cess Amount: Enter the total Cess amount collected/payable.

11.Contents of List of Documents issued (docs) tab in GST return:

In this portion we have to give details of various documents issued by the taxpayer during the tax period.

Detailed analysis is as follows:

1. Nature of Document: Select the applicable document type from the drop down.

2. Sr. No From: Enter the invoice/document series start number.

3. Sr. No To: Enter the invoice/document series end number.

5.Total Number: Enter the total no of documents in this particular series.

6.Cancelled: No of documents cancelled in the particular series.

We have seperate team to help all of you regarding GST issues.

Regards,

CA Lalit Aggarwal,
9999565491