UQC or unit of measure is required to be shown in the HSN Summary of GSTR – 1 in table 12 and in table 13 of the GSTR – 2. The unit of measure in case of items/goods should be based on the UQC issued by the GSTN. If they do not match it will show error message and the return cannot be filed
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.
In table 13 of the GSTR – 2, the tax invoices issued during the month should be shown after adjusting any advances paid during previous months. The tax invoice issued during this month should be shown only for the net amount of tax payable.
All the supplies made to registered taxable persons through e-commerce operators, data reported in table 5 of GSTR – 1, will be auto populated in table 13, part 1 of GSTR – 1.