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.
GST Tip – 102
If a tax payer is also registered as Input Service Distributor, the Input Tax Credit transferred from ISD through Tax Invoice will be auto populated in Table 9 of GSTR – 2.
GST Tip – 97
Table 9 of GSTR -1 shows the summary of the outward supplies for both goods and services grouped by supplies within the state and outside the state for Nil Rated, Exempted and Non-GST Supplies.
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