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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

  1. Upload line item data and EMG Sapphire EaseMyGST  will compute the aggregate values

  2. Upload the aggregate values

The choice of selection of input format depends upon youupon you.  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.

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

So based on the easy way of extraction of data from your ERP, you can select types of types of input formats i.e. line item level data input or aggregate data input.

For download latest 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 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