Page Comparison

Table in Return

Data to be provided

Input categories defined by

EMG 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-
GST  Aggregate

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