Scope and mapping of GSTR 1 Input formats
GSTR 1 represents the sales or the outward supply details of the taxpayer. Some sections of GSTR 1 need to be provided at invoice level, while some sections require data to be provided as aggregate. For the sections which are aggregate, the taxpayer has these options
- Upload line item data and IRIS Sapphire will compute the aggregate values
- Upload the aggregate values
The choice of selection of input format depends upon you. You need to see if aggregate data extraction from your ERP is easier than providing line item level data for selected sections like Nil rated/exempted outward supplies or for B2CS transactions then it is better to you to select aggregate level input format.
So based on the easy way of extraction of data from your ERP, you can select types of input formats i.e. line item level data input or aggregate data input.
For download latest input formats go to Resource section -> Utilities -> Click on Input Formats
See below is Scope and Mapping of GSTR 1 input formats:
| Table in Return | Data to be provided | Input categories defined by IRIS Sapphire | |
| 4 | Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 |
Invoice level |
Regular Transactions Export and CDN
|
| 5 | Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh |
Invoice level | |
| 6A | Exports | Invoice level | |
| 6B | Supplies made to SEZ unit or SEZ Developer | Invoice level | |
| 6C | Deemed exports | Invoice level | |
| 7 | Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 |
Aggregate |
Line item – Regular Transactions Export and CDN
Aggregate – B2CS Aggregate |
| 8 | Nil rated,exempted and non- GST outward supplies |
Aggregate |
Line item – Regular Transactions Export and CDN
Aggregate – Nil Exempt non- |
| 9A | If the invoice/Shipping bill details furnished earlier were incorrect |
Invoice level |
Regular Transactions Export and CDN
|
| 9B | Debit Notes/Credit Notes/Refund voucher [original] |
Invoice level | |
| 9C | Debit Notes/Credit Notes/Refund voucher [amendments thereof] |
Invoice level | |
| 10 | Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 |
Aggregate | B2CS Aggregate |
| 11A | Advance received | Aggregate |
Line item – Advances and Tax Paid
Aggregate – Advance Received and Tax Paid Aggregate |
| 11B | Tax adjusted against advance tax paid earlier |
Aggregate | |
| 11 – II | Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information] |
Aggregate | |
| 12 | HSN-wise summary of outward supplies |
Aggregate |
Line item – If all the above-mentioned data is provided at line item level then it is possible for us to calculate system generated HSN summary
Aggregate – HSN Summary |
| 13 | Documents issued during the tax period |
Aggregate |
Aggregate – Document Details |
