GST Tip – 249

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.

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GST Tip – 93

Exports out of India and deemed exports have to be reported in Table 10 of GSTR – 1 along with the Shipping Bill or Bill of Export under the categories of exports with payment of duties and without payment of duties.