GST Return Format

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

GSTR -1

Debit Note Credit Note GSTR1

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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

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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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.