Table 4: Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports.

Tables 1, 2 & 3: GSTIN, legal and trade names, and aggregate turnover in the previous year.

The return has a total of 13 sections, listed down as follows:

It contains details of all outward supplies i.e sales. GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. (2) From 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1. (1) From 1st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed. (2) The amendments also prescribe tax period-wise sequential filing of details of outward supplies. (1) The last date to make amendments, corrections in GSTR-1, and upload missed invoices or debit/notes of one financial year is no longer the due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier. Table 15A II - Amendments to Table 15 for sales to unregistered persons (B2C) Table 15A I - Amendments to Table 15 for sales to GST registered persons (B2B) (3) For e-commerce operators - Table 15 - Reporting both B2B and B2C, suppliers' GSTIN-wise sales through e-commerce operators on which e-commerce operator must deposit TCS u/s 9(5) of the CGST Act (2) For suppliers -Table 14A - Amendments to Table 14

(1) For suppliers - Table 14 - Reporting ECO operators' GSTIN-wise sales through e-commerce operators on which e-commerce operators are liable to collect TCS u/s 52 or liable to pay tax u/s 9(5) of the CGST Act Taxpayers cannot file GSTR-1 beyond three years from the relevant due date of such GSTR-1 for a tax period as per amendment to Section 37 of the CGST Act.įew new tables are inserted in GSTR-1 format as follows.

Gstr function in sleek bill