What is the basic information that needs to be furnished in Form GSTR-1?
What is the basic information that needs to be furnished in Form GSTR-1?
Jeeba Jun. 21, 2018
The details to be entered in the return of outward supplies Form GSTR-1, made by the trader depends upon the nature of supplies made. The provisions are as follows:
i) intra-State supplies to consumers (B2C supplies) - tax-rate wise summary;
ii) inter-State supplies to consumers (B2C supplies) of value up to Rs. 2.5 lakhs - State-wise and tax-rate wise summary;
iii) inter-State supplies to consumers (B2C supplies) of value above Rs. 2.5 lakhs - specified invoice wise details;
iv) supplies to resellers (B2B) – specified invoice wise details.
