The GSTR 1 form is a return form for the regular taxpayers who have to file details of outward supplies on every 11th of next month (July 2018 to June 2019) for those who cross the turnover more than 1.5 crores annually. The taxpayers who are under the threshold limit to 1.5 crores will have to file quarterly return. The taxpayer can download the GSTR 1 form in PDF format here.
Here, we are going to study the procedure of filing GSTR 1 form, as according to the rules and regulations, every registered taxpayer will have to submit the complete details of sales i.e. outwards supplies in the GSTR-1 form. The time limit for filing up GSTR-1 form is within 11 days from the end of succeeding month for regular taxpayers. The Indian government also released a filing guide of GSTR 1 return form in a PDF format to help taxpayers & small businesses.
In the 28th GST council meeting, the FM has revised the eligibility for regular taxpayers i.e. up to 5 crores for quarterly return filing and more than 5 crores for monthly return filing. The government will provide the notification before updating new provision for eligibility.
- Features of GSTR 1 Form
- Who Should File GSTR 1
- GSTR 1 Due Date
- Interest on Late Payment and Charges
- GSTR 1 Common Errors
- GSTR 1 Important Terms
- GST Council Meeting Update
- The Procedure for Filing GSTR 1
- GSTR 1 Filing By Gen GST Software
- General Queries on GSTR 1 Form
According to the latest updates, the GST will include both the Sahaj and Sugam forms, with the regular taxpayer having a turnover up to 5 crores filing every quarter in either ‘SAHAJ’ or ‘SUGAM’ proportionally according to the supplies based on ‘B2C’ or ‘B2B & B2C’ respectively.
While for the regular taxpayers whom turnover is above 5 crores will have to file monthly returns under the new GST return filing procedure of ‘UPLOAD->LOCK->PAY’ which must be paid through challan every month. However, the claims for ITC is still required for the business on a monthly basis for smooth compliance.
Making Amendments in Invoices reported in Form GSTR 1, related to financial year 2017-18
1. Some taxpayers are facing the issue of amendment and have reported that they are unable to make amendments in the invoices reported in their Form GSTR 1, related to financial year 2017-18.
2. To sort this issue out, attention of taxpayers has been pulled to the point number 3 of the Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018, issued by Government of India, Ministry of Finance.
Point no. 3 says: “In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely :- “Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”
3. The sub-section (3) of section 37 of the Act is clearly stating that the taxpayers can make amendments in their invoices which are reported in Form GSTR 1, related to the financial year 2017-18, till the last/due date of filing Form GSTR 1 for March, 2019. As the due/last date of filing Form GSTR 1, for the month of March, 2019 has already gone, now taxpayers can not amend invoices reported in Form GSTR 1 related to the financial year 2017-18.
Salient Features of GSTR-1 Return Form
- The Form GSTR-1 is filed by all the registered taxpayers to fill outward supply details of business irrespective of whether the transaction was done or not in a month
- It should be filled by 11th of the next month of which the return has to be filed
- The invoices details need to be filled in prescribed fields
- The outward supplies include supplies to an unregistered person, registered person, exempted and exports, received advances and non-GST supplies
Who Should File GSTR-1
All the registered taxpayers need to file the return except:
- Input Service Distributors
- Composition Dealers
- Non-resident Taxable Person
- Taxpayers liable to collect TCS
- Taxpayers liable to deduct TDS
- Suppliers of OIDAR (Online Information and Database Access or Retrieval)
Deadlines for Return Filing of GSTR 1
- Turnover Up To 1.5 Crore (Quarterly)
|Period||Last Date of Filing|
|October 2018 – December 2018||31st January 2019|
|January – March 2019||30th April 2019|
|April – June 2019||31st July 2019 | Read Notification|
|July 2019 – September 2019||31st October 2019|
- Turnover More Than 1.5 Crore (Monthly)
|Period||Last Date of Filing|
|January 2019||11th February 2019|
|February 2019||11th March 2019|
|March 2019||Revised – 13th April 2019, Read Notification|
|April 2019||10th June 2019 for Odisha, Read Notification|
|May 2019||11th June 2019|
|June 2019||11th July 2019|
|July 2019||11th August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Notification Here|
|August 2019||11th September 2019|
- The return filing due dates for the form GSTR 1 more than 1.5 crore has been extended for a cumulative 3 months for the month of July 2019 to September 2019. Read Notification
- The return filing due dates for the form GSTR 1 up to 1.5 crore has been shifted to 31st October for a cumulative 3 months for the month of July 2019 to September 2019. Read Notification
- “Prescribed due dates for the furnishing of FORM GSTR-1 for taxpayers having an aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June 2019.” Read Notification
Interest on Late Payment of GST Tax & Missing GST Return Due Date Penalty
As the GST council rules and regulations stated that on every continuous late payment of taxes, it will attract 18 percent per annum interest on the GST tax applicable just after the commencement of due date till the taxes are to be payable to the government. One can also have a look at the detailed interest guides in chapter 10, point 50 here: https://cbec-gst.gov.in/CGST-bill-e.html
According to the provision, If certain taxpayer drops in any of the deadline for the GST tax payment then there will be interest calculations from the due date i.e. 1000*18/100*1/365= Rs. 0.49 per day approximately.
(Rs. 1000 is the assumed tax payment) (18% per annum is the interest rate) (1-day delay from the taxpayer)
In various situations, where a taxpayer does not file their return within specified due dates mentioned by the government authorities, he is obliged to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.
Avoid Common Errors While Filing GSTR-1
- JSON Errors
- Expected errors regarding composition scheme:
- Registered under Composition Scheme in August month? You are not subject to file the GSTR-1 form for July Month
- Registering under Composition scheme in an account of 1st October? You require not to furnish the GSTR-1 form for July month
- Have you stuck with invoice related data?
- Date format: Date should be in correct format- dd-mm-yyyy (i.e. 01-06-2017)
- Invoice Number: Invoice number accepts only two special characters- hyphen and forward slash (/)
- Invoice Data: This field should be furnished to the maximum of 2-decimal digits
The Window for GSTR 1 Again Open For Return Filing
The government has given great relief to those taxpayers who are filing GSTR-1 returns. Those taxpayers who missed the July 2017 GSTR-1 returns can now file GSTR-1 returns. To file GSTR-1 returns on GST portal, the government has once again opened the window which was earlier closed on October 10th.
Tax expert MK Gandhi said that the government has given great relief to the traders. The deadline to file July’s GSTR-1 was October 10 which the government didn’t extend. And now, the government has reopened the window to file the GSTR-1 returns of July which is not fixed by any deadline right now.
Businessmen and Traders can download the GSTR-1 return form and offline tool by clicking on the link given: https://www.gst.gov.in/download/returns
Taxpayers will have to download the GST offline tool by double-clicking on their computer system. On the destination link, the taxpayer will find zip file all from the return format to the invoice sheet. The GST portal has GST software tools that businessmen can download on their computers. These software tools are in Excel Format and Java-script and one can make bills in this Excel format. Save the bill information in the Excel sheet and upload it to GST portal with returns. On software tools, businesses can also file their returns online through mobile.
Details of Zip file:
- GST Offline Tool
- Section wise CSV files
- GST-1 Excel workbook template –
- User Manual
Important Terms to Know in GSTR-1
- GSTIN: Goods and Services Taxpayer Identification Number
- UIN: Unique Identification Number
- UQC: Unit Quantity Code
- B2B: One registered Taxpayer to another registered taxpayer
- B2C: One registered to another unregistered person
- POS: Place of Supply of Goods and Services
- SAC: Services accounting code (Services Accounting code is filled in case of the supply of services)
HSN: Harmonised System of Nomenclature (HSN code is filled in case of the supply of Goods)
- A taxpayer has to mention aggregate turnover of the previous year in the first return filed by the assessee. This data will be auto-populated from the next returns
- A person with less than 1.5 crores aggregate turnover need not provide HSN and SAC
- For B2B supplies, all details of invoices have to be uploaded and for B2CL supplies, only invoices more than 2.5 lakhs in inter-state have to be uploaded
GSTR 1 Major Updates By 31st GST Council Meeting
- FORM GSTR-1 & FORM GSTR-3B returns are required to be filed before the filing of FORM GSTR-9 & FORM GSTR-9C
- The information would be auto-populated in Table 8A of FORM GSTR-9 for all invoices pertaining to previous FY (irrespective of the month in which such invoice is reported in FORM GSTR-1)
- An additional time window for completion of the migration process is being given. The due date shall be extended till 31.01.2019 for the taxpayers who had not filed the complete FORM GST REG-26 but have received the Provisional ID (PID) only till 31.12.2017 for furnishing the requisite details to the jurisdictional nodal officer. Also, the due date shall be extended till 31.03.2019 for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July 2017 to February, 2019/quarters July 2017 to December 2018 for such taxpayers
- Taxpayers who file FORM GSTR-1, FORM GSTR-3B & FORM GSTR-4 for the months/quarters July 2017 to September 2018 after 22.12.2018 but on or before 31.03.2019 will not have to pay any Late Fee
Let’s understand the Procedure of Filing GSTR 1 in Detailed Format
The return form GSTR-1 includes a total of 13 sections but all these sections are not necessary to be filled and will be prefilled. Some of the details of sections in GSTR 1 form are:
Part 1 to Part 3 – Outward Supplies Table Details
- GSTIN – As allotted by the government, the GST Identification Number is based on PAN and is 15 digit long goods and services taxpayer identification number. It is to be noted that the GSTIN is auto-filled in every return filing of the taxpayer
- Name of the taxpayer – The taxpayer’s name will also be auto-filled while the time of return filing at the common GST portal
- The gross turnover of the taxpayer in the earlier Financial year: – The details will have to fill up for the first time of filing, after that the details will be auto-populated in the financial statement next year
Part 4 – Taxable Outward Supplies Made to Registered Persons Other than Supplies
The details of all the taxable supplies done by the organization to the registered taxable person. The details will be included regarding normal taxable supplies, all the supplies under reverse charge mechanism and supplies done by e-commerce operators
- 4(A) regarding normal taxable supplies except included in 4(B) & 4(C)
- 4(B) all the supplies under reverse charge mechanism should be included rate-wise here
- 4(C) supplies done by e-commerce operators regarding the collection of tax at source should be furnished operator-wise and rate-wise
Part 5 – All the Details Regarding Outward Inter-state Supplies to the Unregistered Individuals in which the Invoice Value Exceeds INR 2.5 lakh
The section will cover all the taxable supplies done with an unregistered individual in the other state, while the details need to be furnished when the value exceeds INR 2.5 lakh.
- 5A, all the interstate supplies attracting more than Rs. 2.5 lakh should be included invoice-wise and rate-wise here
- 5B, all the supplies by the e-commerce operator to an unregistered person attracting the collection of tax at source should be uploaded rate-wise and invoice-wise
Part 6 – All the Zero-Rated Supplies and All Deemed Exports:
The section will assume all the zero-rated supplies, deemed exports (supply has done to the SEZ, EOUs), exports. The table will be furnished with all the details of supplies invoice-wise and rate-wise to corresponding out of India exports in 6A, outward supplies to SEZ developer, and supplies attracting deemed exports in 6C
The important points to be noticed down before furnishing the details in this table:
The details of shipping bill number and date should be furnished and in case of unavailability of the receipt and details, the same can be updated in next month return filing details in table 9 for the same and claim the refund in that return form
- The supplies made by SEZ to domestic tariff area without the bill entry should be furnished in GSTR-1 by SEZ
- The supplies made by SEZ to DTA with the bill cover should be mentioned in imports in GSTR-2 by DTA unit
- GSTIN number should be left blank under ‘Exports’ heading
- The tax amount will be ‘0’ in 6A & 6B heads, in case of IGST(under the bond/ letter of undertaking) is not paid
Table-6A details need to be furnished by the exporters for claiming the GST refunds concerning export data for a particular time-period. According to GSTN, after filing the export-related data in table-6A, the exporters can upload and save the form.
What is table 6A of Form GSTR 1?
Table 6A of Form GSTR 1 is a table of GSTR 1 – outwards supplies a statement of the supplier, which an exporter desiring refund of taxes paid on exports or ITC related to exports is required to furnish on the GST portal. The taxpayer has to declare the details of export invoices in this table.
Who needs to file table 6A of Form GSTR 1?
Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS deductor/TCS collector, who wants to claim the refund on taxes paid on exports can file Table 6A of Form GSTR 1 electronically on GST portal.
Where can I file Table 6A of Form GSTR 1?
Table 6A of GSTR can be filed from the returns section of the GST portal. In the post-login mode, you can access it by going to services > Returns > Returns dashboard. After selecting the financial year and tax period, Table 6A of Form GSTR 1 in the given period of time which will be displayed.
When the exporters will sign it digitally, it will reach to the customs department and customs department will do matching with GSTR-3B form and shipping bill and will be approved by the department.
At the end of the procedure, the exporter will get the refund in the respective bank account or will get a check.
Part 7 – Taxable Supplies to Unregistered Person (Net of Debit and Credit Note)
All the items in taxable supply accountability sold to an unregistered dealer will be coming into this section.
The section will be covering:
- 7A, the taxable intra-state supplies to the unregistered dealer
- 7A(1), the rate-wise details of intra-state supplies made to the unregistered person and through e-commerce operator
- 7A(2), the operator-wise and rate-wise details of supplies made in 7A (1) through e-commerce operator attracting the collection of tax at source
- 7B supplies below INR 2.5 lakh as inter-state sales to the unregistered person
- 7B(1), the state-wise and rate-wise details of inter-state supplies below Rs. 2.5 lakh
- 7B(2), the operator-wise and rate-wise details of supplies mentioned in 7B(1) through e-commerce operator for collection of tax at source
Part 8 – All the NIL Rated, Exempted and Non-GST Outward Supplies
- Supplies whether exempted, nil rated or non-GST items which are not included in the sections above will be detailed here in this section. This includes the separate details of inter-state supplies/intra-state supplies to a registered/unregistered person.
Part 9 – All the Amendments to the Taxable Outward Supplies to an Unregistered Individual (For Current Tax Period)
All the amendments to outward taxable supplies details and the returns furnished for the previous tax intervals. Details of every other amendment in outward supply from earlier tax period have to be reported under this section while any amendment in debit or credit note also requires being included in this section. Any changes in table 3, table 4, and table 6 from previous returns should be included here. The table should be furnished as:
- 9A, if the earlier filled details in table 6 were incorrect or non-available at the time of filing the returns, it should be added here with corresponding shipping number and date
- 9B, the details of debit notes, credit notes, and refund voucher should be furnished here
- 9C, the amendments during the previous tax period to the debit notes/credit notes/refund vouchers should be furnished here
Part 10 – All the Amendments to the Taxable Outward Supplies to an Unregistered Individual Furnished (Previous Tax Period):
The details of amendment of any taxable outward supplies done to an unregistered individual from an earlier tax period need to be included in this section.
This is how to fill the details:
- 10A, here you need to fill the rate-wise details of debit notes/credit notes issued to an unregistered person for intra-state supplies
- 10A(1), the separate details of supplies from 10A made through e-commerce operator
- 10B, the rate-wise details of interstate supplies made to an unregistered person with amount value more than 2.5 lakh Rs.
- 10B(1), the details of interstate supplies from 10B made through the e-commerce portal
Part 11 – Consolidated Statement of Advance Received:
Under this section, all the details of advance received and adjusted in the current time period will be included. The result will increase/decrease of GST liability while any kind of amendment in advance payment from the previous tax period is recorded here. The table includes the following information to be included:
- 11A, the details of the advance amount received without the invoice issued. This kind of amount must be added to output tax liability
- 11A(1), rate-wise intra-state supplies regarding 11A
- 11A(2), rate -wise inter-state supplies regarding 11A
- 11B, the details of the advanced amount received earlier and adjusted this time in table no. 4,5,6 and 7
- 11B(1), rate-wise intra-state supplies regarding 11B
- 11B(2), rate-wise inter-state supplies regarding 11B
- Part 2 of table 11, amendments to the previous tax period in table 11A and 11B
Part 12 – Outwards Supplies HSN Wise Summary:
- The taxpaying individual will have to consolidate all the taxable supplies through the HSN codes. A significant amount of information is added in this section on the supplies of IGST, CGST and SGST collected. The person making an annual turnover of more than 2.5 crores has an option to fill or not the HSN code here although the description of those goods is necessary for this head. UQC is the unit quantity code and only accepts a unit of measure which is prescribed by the portal.
Part 13 – Documents Released in the Tax Period:
- The sections require all the details of the invoice and its relevant issues in the tax period, revised invoices, credit notes and debit notes.
General Queries on GSTR 1 Form
Q.1 Is there any possibility to correct any errors in GSTR- 1?
- It is not possible to correct GSTR- 1, once filed. If any mistakes occurred while filing returns, it will be corrected in the next month returns. For example, if a mistake occurs in August GSTR- 1, the correction for the same will be modified in September GSTR- 1
Q.2 What is B2C in GSTR 1?
- B2C Small Invoices (5A,5B) abruptly means Business to Small Customer Invoice. Sales refer to Unregistered person amounting up to INR 250000
Q.3 What is GSTR 3B and GSTR 1?
- The GSTR-3B is a summarised return form whereas, the GSTR-1 is a report for all output invoices and taxes on them. Originally it has been foreseen that the GSTR-3B and the information and taxes furnished as per Forms GSTR-1,2,3 would be reconciled with the help of a system based reconciliation
Q.4 Can GSTR 1 be revised?
- It has been known that there is no provision till now following which, a return once filed cannot be revised. In case of any mistake done while return filing, rectification could be done in the next periods (month/quarter) return. Explaining through an example, If a mistake is made in September GSTR-1, then rectification for the same could be made in October’s GSTR-1
Q.5 Should the GSTR-1 be filed in the case of zero sales in a month?
- Yes, The GSTR 1 form is mandatory to be filed. On the other side, If the total sales for a year are less than Rs 1.5 crore, then the return should be filed on a quarterly basis
Q.6 Can the invoice be uploaded only once while filing the return?
- The invoice could be upload anytime. It is better to upload invoices at regular intervals during the month so as to avoid bulk uploading at the time of return filing. The bulk upload is time-consuming
Q.7 Can an uploaded bill on the GST portal be altered?
- After the bills are uploaded, changes could be made in them multiple times. No restriction has been attached on changing invoices’ details after uploading them. But, the invoices could be changed only before submitting a return. But once submitted, the numbers are frozen
Q.8 Should a GSTR-1 form be filed even after filing GSTR-3B?
- The GSTR-3B is a simple return form aided to be filed by traders on a monthly basis only till March 2018. Still, we need to file the return through the GSTR-1 form on a monthly or a quarterly basis
Q.9 Does a person opting a composition scheme should file the GSTR-1 form?
- A person opting composition scheme should not file the GSTR-1 form. For this, there is a GSTR-4 form which is required to be filed and submitted on a quarterly basis by the taxpayer opting for composition scheme
Q.10 Can the GST payment be made after filing GSTR-1?
- In the GSTR-1 return, details of sales are filed with the government. After filing of this return, no tax has to be paid. The tax is supposed to be paid at the time of filing GSTR-3B (notified for months until March 2019)
Q.11 If a Businessman files the GSTR-1 form for July 2017 and his annual sales are below Rs. 1.5 lakh, should he file a quarterly or monthly return?
- In such a case the businessman needs to file a quarterly return. Also, as the return for July is already filed he should omit July sales from his return
Q.12 Is there any provision for amendment in the details already filed in GSTR-1? If yes, then what will be the filing period to make such amendments?
- Yes, the amendment could be done to an already filed GSTR-1 for a particular tax period, by the declaration of the amended details in the return
- For example: If Mr X of Kerala sold some goods to Mr Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared the details on GSTR-1 of August 2017.
- Later he realized that he made a mistake on the date of the invoice. Now, this could be rectified by filing an amended invoice with correct invoice date i.e. 16th August 2017
- But the amended details would reflect in the GSTR 1 of September 2017
Q.13 What should be the ‘Revised date’ in the amended invoice in this case?
- The ‘Revised date’ reflecting in the amended invoice must not be later than the last date of the original invoice tax period
- For example, If an original invoice dated 12/07/2017 undergoes amendment in August then the revised invoice date should not be later than 31/07/2017
Q.14 What all details amendments are not admissible or not allowed?
The below-mentioned details cannot be amended at Invoice level:
- The Customer GSTIN
- Changing a tax invoice into the bill of supply
- The following details with respect to Export Invoices cannot be amended:
- a) Shipping Bill Date/Bill of Export Date
- b) Type of Export- With/Without payment
- The below mentioned, with respect to Credit Debit Notes cannot be amended:
- a) Receiver/Customer GSTIN | Note: However, you may amend & link any other invoice for the same GSTIN
- b) Place of Supply
- Reverse charge mechanism applicability
- Reason: All the above-jotted details are based on the original Invoice hence, these details must match with the details of the linked Invoice.
- If the person receiving goods has taken action on the invoices i.e. accepted it or modified it and relatively, the supplier accepts such modifications in GSTR-1A, then he is not supposed to make any amendment in those invoices as those amended invoices would automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments tabled. Following details cannot be amended at the summary level.
- Nil Rated
- HSN summary of Outward supplies
- Cannot add a new place of supply
Note: The existing place of supply could be replaced with another place of supply following some limitations. Refer to the examples given below:
Q.15 What are the acceptable amendments in context to the Place of supply?
With respect to Place of Supply, note the following:
- The original place of supply could be amended for a transaction
- One is not allowed to add any new place of supply to a transaction
Let us understand the above with the following scenarios:
|Nature||Place of supply||Rate of Tax||Taxable Value||Amendment|
|Amended To||Karnataka||18%||INR 10000|
|Amended To||Karnataka||18%||INR 50000|
|Amended To||Karnataka||18%||INR 30000|
|Amended To||Karnataka||28%||INR 20000|
|Amended To||Karnataka||12%||INR 40000|
|Original||Kerala||18%||INR 60000||Not Allowed|
|Amended To||Karnataka||28%||INR 50000|
|Amended To||Kerala||12%||INR 50000|
In all the cases above, where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.
But in the last case, in addition to Kerala, Karnataka has also been added as a place of supply (irrespective of change in tax rates or invoicing). Hence, the amendment does not hold good.
Q.16 Where would the amended invoices reflect in GSTR-1?
- The amended invoices or details are declared in the tax period in which the amendment takes place as follows:
|S. no.||Type of Amendment||Explanation|
|1||B2B Amendments (9A)||Any amendment made in the invoices which have been already issued must be reported here. These are the invoices for taxable supplies made to registered taxpayers. This includes supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.|
|2||B2C Large Amendments (9A)||Any Amendment done in the original invoices already issued must be mentioned here. They reflect the original invoices issued for taxable outward supplies made to unregistered taxpayers where: Supply is made interstateThe total invoice value is more than Rs 2,50,000/-|
|3||Credit/Debit Notes (Registered) Amendments (9C)||In case of any Credit or debit note amendment against already issued Credit or debit note reported under B2B (i.e where supply is made to the registered taxpayer), will be reported here.|
|4||Credit Debit Note (Unregistered) Amendments (9C)||Amended Credit or debit note issued against original Credit or debit note is reported under B2C Large and Export Invoices section|
|5||Export Invoices Amendments (9A)||Amended invoices issued against already issued original invoices must be reported here. Export invoices include Export under bond/LUT: If a businessman conducts exports under bond or letter of undertaking and not paying IGST.Export with IGST: If a businessman is exporting without furnishing a bond/letter of supply and paying IGST on such supply. (It excludes deemed exports & supply to SEZ)|
|6||B2C Others Amendments (10)||Amendments made in such invoices which have been already issued earlier must be reported here. These are all those invoices not covered under:B2BB2C LargeExports|
|7||Advances Received (Tax Liability) Amendments (11(2))||In case of any amendment made to the advances received in previous tax, periods need to be declared here.|
|8||Adjustment of Advances Amendments (11(2))||Any amendment made to the advances and adjusted in previous tax periods has to be declared here.|