There are 13 tables and sections under GSTR 1. While each one is meant to capture a particular aspect of sales and outward supplies made under GST, not all of them are mandatory for every business (except for tables 1, 2, 3, 12 and 13 which are mandatory for all businesses). Hence, we have come up with a list of applicable GSTR 1 fields for a few business models. There are 3 things under GST that dictate the type of information you need to file within GSTR-1:
Your customer segment
- This is broadly classified into B to B and B to C.
- If you are a wholesaler or a manufacturer then your customer base will be full of businesses (B to B). In such a case, you will need to capture the details (at invoice level) of all your B to B sales under section 4A of GSTR-1. Any debit notes/credit notes that you send to them during this tax period needs to be captured under table 9.
- If you are a Goods Transport Agency or a supplier of goods or services mentioned under section 9 of the CGST law, then the supplies you make will attract GST under reverse charge (where in the customer is required to pay the GST directly to the government on your behalf). In this case, section 4B will apply to you.
- If you sell goods and/or services across multiple states to end consumers as well as unregistered business, then table 5 will apply to you. Table 5 also captures details of sales made to unregistered persons where the invoice amount is greater than 2.5 lakh rupees.
- If you are purely selling goods and/or services only to end consumers, then you may skip tables 4, 5, and 6 and directly head to table 7 since it captures invoice level details of sales made to end consumers including inter-state supplies and online sales made. If you are selling goods online through an e-commerce operator (like Flipkart, Amazon, etc.,) then you are also required to categorise your online sales based on the operator (along with their GSTIN).
- If you are an exporter of goods, then pay more attention to table 6 (especially 6A) since most of the supplies that you will be making to overseas will be zero rated. Here you are required to give the details of your shipping bills.
- Those of you who sell goods and/or services to customers located in a Special Economic Zone or make a deemed export within our country, sections 6B and 6C will apply to you.
The nature of supplies you make
Under the GST regime you can make 5 kinds of supplies - Taxable supplies/GST supplies, Nil rated supplies, Zero rated supplies, Exempt supplies and Non-GST suppliesTables 4, 5 and 7 deal with Taxable supplies made within India under GST.
- Table 6 is dedicated to Zero rated supplies. These are items and/or services which are either exported out of the country, sold to a SEZ unit or developer or considered as a deemed export (whenever they are sold to an export oriented unit or whenever the goods do not leave the country while the invoice may be sent to an overseas customer).
- Table 8 is meant for capturing your nil rated, exempt and non-GST supplies made during a particular tax period. This includes the sales made within your home state as well as across other states.
Mode of supply
The two common modes of supplying goods and/or services are direct supplies and online supplies (those made through an e-commerce operator).
- Most sections under table 4 to table 11 handle direct supplies made by you (where the sale or supply was made through conventional means).
- Supply of goods and/or services made online through an e-commerce marketplace are captured under sections 4C, 5B, 7A(2), 7B(2), 10A(1) and 10B(1). On top of capturing the GSTINs of registered customers (if any), you are also required to capture the GSTIN of the e-commerce operator through which you made those supplies.