Hi guy’s
This is Ravi Varma, in this article I will tell you about the New changes in GSTR-1 columns
Let’s start,
The government has just changed all the columns of GSTR-1 as not many taxpayers use some of the columns of GSTR-1.
So for this, the GST department thought of a very good solution and separated all the mandatory tables which are used regularly by all the taxpayers and the columns which were used for a particular purpose were also separated so that All taxpayers can do their work easily.
All these taxpayers got the benefit that now they will not have confusion and whatever kind of problem they have, they can easily select that table and finish their work in an easy way.
ADD RECORD DETAILS
- 4A, 4B, 6B, 6C – B2B Invoices:- All the B2B sales we have in this table, the records of all those are entered inside this table.
- B2B sales:- Such sales in which we sell each other under GSTIN number, then such sales are called B2B sales.
- 5A, 5B – B2C (Large) Invoices:- In this table, we enter the invoice whose value is more than 2.5 lakh and that is done under Sales B2C.
- B2C sales:- Such sales in which we sell each other without the GSTIN number, then such sales are called B2C sales.
- 6A – Exports Invoices:- If we make a sale with a specific person who is outside India, then such a sale is called an export sale and we can also say that a sale in which we sell any goods or service outside India, then it is called an export sale.
- 7 – B2C(others):- If we have done any kind of sales from any unregistered person then we have to show that invoice in this column.
- 8A, 8B, 8C, 8D – Nil Rated Supplies:- In this we count the invoice in which we cannot charge tax and it is excluded from the taxable category, in other words, we can say that such goods or services which are not taxable, we call it Called zero-rated goods or service.
- 9B – Credit / Debit Notes (Registered):- It means if we sell goods to a person who has a GST number and that person has done B2B sales and we have accidentally sold goods to him at a lower price, then in this case, the person who bought the goods Will issue credit to us so that we can get our balance money through credit note.
- 9B – Credit / Debit Notes (Unregistered):- It means if we sell goods to a person who has not a GST number and that person has done B2C sales and we have accidentally sold goods to him at a lower price, then in this case, the person who bought the goods Will issue credit to us so that we can get our balance money through credit note.
- 11A(1), 11A(2) – Tax Liability (Advance Received):- If we receive an amount in advance for any goods or services, then we will show the invoice in the column of Advance Received, Because these are liabilities for us, that’s why we have to deposit the tax in advance to the government.
- 11B(1), 11B(2) – Adjustment of Advances:- When the advance amount is given to us for any goods, we have to fill the same in the column of Advance Received to make adjustments.
- 12 – HSN-Wise Summary of outward supplies:- If we do sales of goods with a registered person, then we have to enter in this column the HSN code of all the sales invoices we have.
- 13 – Documents issued:- In this, we have to enter the total number of invoices for all our sales and if we have canceled any invoice, we have to enter that too.
AMEND RECORD DETAILS
- 9A – Amended B2B invoices:- If any rectification needs to be done in our B2B invoice, we will do that rectification in this column
- Amended B2C (Large) Invoices:- If any rectification needs to be done in our B2C large invoice, we will do that rectification in this column. (more than 2.5 lakh B2C invoices)
- 9A – Amended Exports Invoices:- If we have any export invoice and we want to amend anything in it then we have to select this column.
- 9C – Credit / Debit Notes (Registered):- If we have issued credit/debit notes to any registered person and if we have to make any kind of amendment to it then we have to select this column.
- 9C – Credit / Debit Notes (Unregistered):- If we have issued credit/debit notes to any Unregistered person and if we have to make any kind of amendment to it then we have to select this column.
- Amended B2C (Other):- If we have made any kind of sale from an unregistered person and we have to make any kind of amendment to it, then we have to amend that invoice in this column.
- 11A – Amended Tax Liability (Advances Received):- If we have received any amount in advance against any goods and if any correction is to be done in that amount then we have to do the correction in this column.
- 11B – Amendment of Adjustment of Advances:- If we have made any advance request and if any mistake has been made in its adjustment, then we can correct it by going to this column.
Thanks,