GSTR 1 Input formats

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- 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