As per the final return formats, Table 3 in GSTR – 2 will be auto-populated based on the data entered by the supplier’s outward return in GSTR – 1. This table will contain all inward supplies except the inward supplies on account of reverse charge.
As per the Final GST Returns, the taxpayer has to enter the aggregate turnover in GSTR – 1 for the previous year in the first year and from the subsequent year the same will be auto populated.
In the Final GST Returns, for the HSN Summary in GSTR – 1, the HSN codes are not mandatory for turnover upto Rs 1.5 Crs and two digits of HSN Code mandatory for turnover from Rs 1.5 Crs to Rs 5 Crs and for turnover above Rs 5 crs, four digits of HSN code are mandatory.
As per the Final Returns, in GSTR – 1, table 13 we have to show the number of documents issued for the tax period i.e beginning of the serial number and end of the serial number and then the difference between the two will give the number of document issued for tax invoice, receipt voucher, refund voucher, delivery challan issue for job work etc.
As per the Final Returns, in GSTR – 1, HSN wise Summary has to be shown for the outwards supplies for the month along with the Unit of Measure, Quantity supplied, total value, taxable value along with the tax amounts for CGST, SGST/ UT GST, IGST and Cess in Table 12.
As per the latest GST Returns, In Table 11 B of GSTR – 1, tax invoice issued during the return filing period will be shown for which advances have been received in the previous months. It will be grouped by rate wise for the interstate and intrastate supplies.
As per the latest GST Returns, In Table 11 A of GSTR – 1, advances received from the customers have to be shown rate wise for the interstate and intrastate grouped by the tax rate. Taxes on these will be added to be output tax liability.
As per the GST Returns Final Formats, in Table 10 of the GSTR – 1, all the debit notes, credit notes, refund vouchers issued for the supplies made for the earlier period has to be shown here. This is for the B2C supplies with value than Rs 2.5 Lacs which are not included in Table 9.
As per the GST Returns Final Formats, in Table 9 of the GSTR – 1, all the debit notes, credit notes, refund vouchers issued for the supplies made for the earlier period has to be shown here. The documents for the B2B and B2C will be shown here.