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.
GST Tip – 89
In GSTR -1, transaction level detail with the invoice number has to be shown in case of all B2B transactions, B2C transactions with invoice value above Rs 2.5 Lacs for supplies to customers outside the state and in case of B2C transactions for supplies within the state or outside the state (less than Rs 2.5 Lacs) summary by HSN / SAC has to be shown along with the tax rates and amounts.
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