Sales in GSTR 1.jpg

Nil rated goods

Nil rated goods are those goods whose item rates is 0%

Example :- Milk, Vegetables

 

Exempted goods

Exempted goods are those rate is 0 but not taxable for some.

Example :- Purchase for unregistered dealer is now exempt

 

Taxable goods

Goods on which GST is charged, or called Taxable goods.

Example :- Mobile phones

 

Note:- Taxable goods are categories into B2B and B2C as follows

 

Different types of Taxable Goods
Sales Taxable.jpg

 

B2B Invoices (4A,4B,4C,6B,6C)

It means Business to Business Invoice

Details of Sales Made to Registered Parties having GSTIN No. to be filled here

These registered parties may be within state or outside state

Hence ,both local and interstate sales to registered parties are covered here

 

B2C Small Invoices (5A,5B)

It means Business to Small Customer Invoice

  • Sales is Central Unregistered person and Amount is upto 250000
  • Sale is Local to Unregistered person (Even amount greater than 250000 to be entered here if it is local)

Hence, all local cash sales of shopkeepers and restaurants will be shown here

Consolidated amount to be shown, bill vise details not required.

 

B2C Large Invoices (5A,5B)

It means Business to Large Customer Invoice

It means Interstate sales to Unregistered persons of amount more than 250000

Hence it is to be filled if following condition is satisfied

  • It is a Central Sale
  • Sale is to unregistered persons

Amount is more than 250000(Including tax)

 

Export Invoice (6A)

It means sales outside India

It is of two types:-

Export WPAY

Pay IGST at full Rate applicable on Item and Claim Refund after Receiving Money from Abroad

Export WOPAY

Do not pay IGST and Export Goods Under Bond Undertaking

Learn more here


GSTR 2.jpg

  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format
  3. GST Return Format

    What are Different Parts of GSTR 1 and GSTR 2? You are here

    GSTR -1

    Debit Note Credit Note GSTR1

    How to fill GSTR 3B Return

    Download Offline Tool Utility for GST Return GSTR1

    What are B2B and B2C Small and Large Invoice in GST

    How to fill Details of Debit Note and Credit Note in GST

    How to GSTR - 3B Nil Return

    How to Fill GSTR 1 - Online at GST Portal

    How to Remove Errors in GSTR 3B

    How to Solve Emas Error

    How to Download Latest Tally Release 6.1 for GST

    How to Opt for Composition Scheme in GST

    Download GSTR 3B Return in Excel Format

    How to view Notice and Circular from GST Website

    What is due date for Return for GSTR 3B

    How to Fill Excel Offline Tool for GST Return

    How to Download Emsigner

    How to Install and Run Emsigner

    How to download and install Java

    How to Solve Fail to Establish Error

    How to Fill GSTR1 Invoice Details - 4A, 4B, 4C, 6B, 6C

    How to Fill GSTR1 Invoice Details - 5A, 5B - B2C (Large) Invoices

    How to Fill GSTR1 Invoice Details - 9B - Credit Debit Notes (Registered)

    How to Fill GSTR1 Invoice Details - 9B - Credit / Debit Notes (Unregistered)

    How to Fill GSTR1 Invoice Details - 9B - 6A - Exports Invoices

    How to Fill GSTR 1 - Other Details - 7 - B2C (Others)

    How to Fill GSTR 1 - Other Details - 8A, 8B, 8C, 8D - Nil Rated Supplies

    How to Fill GSTR 1 - Other Details - 11A(1), 11A(2) - Tax Liability (Advances Received)

    How to Fill GSTR 1 - Other Details - 11B(1), 11B(2) - Adjustment of Advances

    How to file GSTR2

    How to Fill GSTR 1 - Other Details - 12 - HSN-wise summary of outward supplies

    GST Return Due Dates Chart (Updated) - Download in PDF

    How to Install DSC Software Step -1

    How to fill GSTR 1A

    How to File GSTR-1 with DSC

GST Return Format

What are Different Parts of GSTR 1 and GSTR 2? You are here

GSTR -1

Debit Note Credit Note GSTR1

How to fill GSTR 3B Return

Download Offline Tool Utility for GST Return GSTR1

What are B2B and B2C Small and Large Invoice in GST

How to fill Details of Debit Note and Credit Note in GST

How to GSTR - 3B Nil Return

How to Fill GSTR 1 - Online at GST Portal

How to Remove Errors in GSTR 3B

How to Solve Emas Error

How to Download Latest Tally Release 6.1 for GST

How to Opt for Composition Scheme in GST

Download GSTR 3B Return in Excel Format

How to view Notice and Circular from GST Website

What is due date for Return for GSTR 3B

How to Fill Excel Offline Tool for GST Return

How to Download Emsigner

How to Install and Run Emsigner

How to download and install Java

How to Solve Fail to Establish Error

How to Fill GSTR1 Invoice Details - 4A, 4B, 4C, 6B, 6C

How to Fill GSTR1 Invoice Details - 5A, 5B - B2C (Large) Invoices

How to Fill GSTR1 Invoice Details - 9B - Credit Debit Notes (Registered)

How to Fill GSTR1 Invoice Details - 9B - Credit / Debit Notes (Unregistered)

How to Fill GSTR1 Invoice Details - 9B - 6A - Exports Invoices

How to Fill GSTR 1 - Other Details - 7 - B2C (Others)

How to Fill GSTR 1 - Other Details - 8A, 8B, 8C, 8D - Nil Rated Supplies

How to Fill GSTR 1 - Other Details - 11A(1), 11A(2) - Tax Liability (Advances Received)

How to Fill GSTR 1 - Other Details - 11B(1), 11B(2) - Adjustment of Advances

How to file GSTR2

How to Fill GSTR 1 - Other Details - 12 - HSN-wise summary of outward supplies

GST Return Due Dates Chart (Updated) - Download in PDF

How to Install DSC Software Step -1

How to fill GSTR 1A

How to File GSTR-1 with DSC

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .