📅 Day 19 of 30 · GST Challenge
GSTR-1 — Complete
Breakdown
Every table in GSTR-1 decoded — B2B, B2CL, B2CS, Exports, Nil-rated, CDN, Advances, HSN Summary, Amendment tables, penalty under Section 122, and the 72-month retention rule for Tax Invoices.
All 15 Tables
B2B / B2CL / B2CS
Exports
HSN Summary
Sec 122 Penalty
Amendments
72-Month Retention
📓 Handwritten Notes — Day 19
Day 19 · GSTR-1 All Tables
Complete Notes — Tables, HSN, Amendments & Penalty
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What is GSTR-1?
GSTR-1 is the outward supplies return — filed by every registered GST taxpayer to report all sales and supplies made during a tax period. It auto-populates the buyer’s GSTR-2B, which is the basis for the buyer’s ITC claim. Getting GSTR-1 right is therefore critical — not just for your compliance, but for your customers’ ITC.
📌 GSTR-1 — Key Facts
- Who files: All registered taxpayers (except Composition dealers, who file CMP-08/GSTR-4)
- What it reports: All outward supplies (sales) — B2B, B2C, exports, nil-rated, advances, credit/debit notes
- Frequency: Monthly (if turnover > ₹5 Cr) or Quarterly under QRMP scheme (if ≤ ₹5 Cr)
- Why it matters: Auto-populates buyer’s GSTR-2B → determines buyer’s ITC eligibility
All Tables in GSTR-1 — Complete Reference
GSTR-1 has 15 tables (Table 4 to Table 15), each capturing a specific type of outward supply. Here’s every table decoded:
4A–6C
B2B Invoices
Tables 4A, 4B, 6B, 6C — B2B supplies including SEZ and Deemed Exports. Invoice-level details. Includes UIN holders.
Incl. UIN
5
B2CL — Large Invoices
B2C Large invoices to Unregistered buyers where invoice value > ₹2.5 Lakh (inter-state). Invoice-level reporting.
UR Inv > 2.5L
6A
Export Invoices
All export invoices — with or without payment of IGST. Includes shipping bill details, port code, and export type.
WOPG / WPIG
7
B2CS — Others
B2C Small — all other B2C supplies not covered in Table 5. Summary-level (not invoice-level). Net of DCN.
Net of DCN
8A–8D
Nil / Exempted / Non-GST
Nil-rated, Exempted, and Non-GST supplies. Reported separately for Inter-state and Intra-state. No tax — just disclosure.
Inter + Intra
9B
Credit / Debit Notes
CDN (Credit & Debit Notes) for both B2B and B2C supplies. Amends previously reported invoice values.
B2B / B2C
11A
Advance Received
Tax liability on advance amounts received for future supplies. Invoice × Advance — reports tax on unadjusted advances.
Inv × Adv
11B
Adjustment of Advances
Adjustment of advances reported in 11A against actual invoices raised. Tables 4, 5, & 7 cross-reference.
T-4, 5, & 7
12
HSN Summary
HSN-wise summary of outward supplies. Required for both B2B and B2C. Digit requirement depends on aggregate annual turnover (A.A.T.).
B2B / B2C
13
Documents Issued
Summary of all documents issued: Tax Invoice (TI), Debit Note (DN), Credit Note (CN), Revised Invoice (RV), Payment Voucher (PV) etc.
TI, DN, CN, RV, PV
14
Supplies through ECO
Supplies made through E-Commerce Operators (Amazon, Flipkart, Meesho etc.) where ECO is liable to collect TCS.
Amz, Flp, Mgn, Msho
15
Supplies u/s 9(5)
Supplies where E-Commerce Operator is liable to pay GST u/s 9(5) — e.g. cab aggregators (Ola, Uber), food delivery apps.
Outward ECO
Table 12 — HSN Digit Requirement
The number of HSN digits required in Table 12 depends on the taxpayer’s Aggregate Annual Turnover in the Preceding Financial Year (A.A.T. in P.F.Y.):
| A.A.T. in Preceding F.Y. (P.F.Y.) | HSN Digits Required | Applies To |
|---|---|---|
| Up to ₹5 Crore | 4 Digits | Table 12 — HSN Summary (B2B & B2C) |
| More than ₹5 Crore | 6 Digits | Table 12 — HSN Summary (B2B & B2C) |
⚡ HSN Summary — Quick Points
- HSN = Harmonized System of Nomenclature — product classification code
- Table 12 consolidates all outward supplies by HSN code
- 4-digit HSN for smaller taxpayers (AAT ≤ ₹5 Cr in PFY)
- 6-digit HSN for larger taxpayers (AAT > ₹5 Cr in PFY)
- Both B2B and B2C supplies are covered in the HSN summary
Amendment Tables — Correcting Past Returns
Made an error in a previous month’s GSTR-1? GST provides dedicated Amendment Tables to correct past data. Each original table has a corresponding amendment table:
Table 9A
Amend B2B / B2CL / Export
Corrects data from Tables 4A, 4B, 5, 6A, 6B, 6C — B2B, large B2C, and export invoices
Table 9C
Amend CDN-RA / CDN-URA
Amends Credit/Debit Notes issued to Registered (RA) and Unregistered (URA) recipients
Table 10
Amend B2CS / Others
Corrects small B2C and other summary-level supply data from Table 7
Table 11A/B
Amend Advance Liability / Adj.
Amends advance received (11A) and advance adjustment (11B) entries from prior periods
Table 14A
Amend Supplies through ECO
Correction to e-commerce operator supply data reported in Table 14
Table 15A
Amend Supplies u/s 9(5)
Amends ECO supplies reported under Section 9(5) from Table 15
📝 Amendment — Key Points
- Amendments can be made in any subsequent month’s GSTR-1 — no separate amendment return needed
- Every original table (4, 5, 6, 7, 9B, 11, 14, 15) has a corresponding amendment table (9A, 10, 9C, 11A/B, 14A, 15A)
- Amendments auto-update the recipient’s GSTR-2B in the month of amendment
- Time limit: amendments must be made before the due date of GSTR-1 for September of the next FY or the date of filing Annual Return — whichever is earlier
Penalty — Section 122
Section 122 of the CGST Act prescribes penalties for specific GSTR-1 related offences. The penalty structure is clear — and significant.
Section 122
Penalty for Invoice-Related Offences
Supply Without Invoice
Making a supply without issuing an invoice — penalty applies under Sec 122. Penalty = higher of: 100% of tax evaded OR ₹10,000 (whichever is higher).
False Invoice
Issuing a false or fake invoice for a supply that didn’t actually happen — equally serious offence under Sec 122, same penalty structure applies.
💰 Penalty Amount: Higher of — 100% of tax evaded OR ₹10,000 (w.e.h. = whichever is higher)
Tax Invoice Retention — 72 Months
Every registered person must retain their Tax Invoices (and all other prescribed documents) for a minimum period of 72 months (6 years) from the due date of furnishing the Annual Return for that financial year.
📅 72-Month Retention — Timeline Illustration (FY 2025–26)
FY
25–26
25–26
→
FY 26–27
31.12.26
D|D Annual Return
31.12.26
D|D Annual Return
→
Year 1
→
Year 2
→
Year 3
→
Year 4
→
Year 5
→
31.12.32
72 Months End
72 Months End
Starting Point (D|D): Due date of furnishing the Annual Return (GSTR-9) for FY 2025–26 = 31st December 2026 (typically).
Retention Period: 72 months (6 years) from this date = retain all documents until 31st December 2032.
Rule: Keep Tax Invoices, Bills of Supply, Credit Notes, Debit Notes, and other records safe for the full 72-month window.
Retention Period: 72 months (6 years) from this date = retain all documents until 31st December 2032.
Rule: Keep Tax Invoices, Bills of Supply, Credit Notes, Debit Notes, and other records safe for the full 72-month window.
🗂️ What Records Must Be Retained?
- Tax Invoices (issued and received)
- Bills of Supply, Delivery Challans, Credit & Debit Notes
- Receipt Vouchers, Payment Vouchers, Refund Vouchers
- E-way Bills and supporting documents
- Books of accounts — stock registers, production records, import/export details
- All records must be kept at the registered place of business. Electronic records are acceptable with a digital signature.
Master Summary — Exam Ready
🎯 GSTR-1 — Quick-Fire Revision Points
- Table 4A/4B/6B/6C: B2B invoices incl. SEZ / Deemed Exports (invoice-level, incl. UIN holders)
- Table 5 (B2CL): Large B2C invoices > ₹2.5L inter-state to unregistered buyers
- Table 6A: Export invoices (with/without payment of IGST)
- Table 7 (B2CS): All other B2C supplies — summary level, Net of DCN
- Tables 8A–8D: Nil-rated / Exempted / Non-GST — inter & intra state
- Table 9B: Credit & Debit Notes (CDN) — B2B and B2C
- Table 11A/B: Advance received → Adjustment of advances
- Table 12: HSN Summary — 4 digits (AAT ≤ ₹5 Cr) / 6 digits (AAT > ₹5 Cr)
- Table 13: Documents issued — TI, DN, CN, RV, PV etc.
- Table 14: Supplies through ECO (Amazon, Flipkart, Meesho etc.)
- Table 15: Supplies u/s 9(5) — ECO pays GST (Ola/Uber/Zomato etc.)
- Amendment Tables: 9A (B2B/B2CL/Export), 9C (CDN), 10 (B2CS), 11A/B (Advance), 14A, 15A
- Penalty u/s 122: Supply w/o invoice or false invoice → Higher of 100% of tax evaded OR ₹10,000
- Retention: 72 months from due date of Annual Return for that FY
