Where Do You Show Exempted Sales In Gstr 1?

What is B to C large invoice?

It means Business to Large Customer Invoice.

It means Interstate sales to Unregistered persons of amount more than 250000.

Hence it is to be filled if following condition is satisfied.

It is a Central Sale..

How do I upload sales on Gstr 1?

To manually upload invoice to GSTN, follow the steps below:Step 1: Login to your GST account. GST Login.Step 2: Select the month for which you wish to upload GST invoices. … Step 3: Select GSTR-1 Return and Click on Prepare Online. … Step 4: Upload B2B Invoice Details. … Step 5: Upload B2C Large Invoice Details.

How do you file Gstr 1 if there is no sales?

Follow the below simple steps to complete filing Nil GSTR-1 within seconds.Step 1: Select ‘Nil returns’ option on the dashboard of the desktop app for the particular GSTIN.Step 2: Select the return type: Either GSTR-1 or GSTR-3B.Step 3: Choose either ‘File using DSC’ or ‘File using EVC’More items…•

What happens if Gstr 1 is filed late?

e. Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. … The late fees will be charged from the date after the due date.

Can we file Gstr 3b without filing Gstr 1?

No it’s not possible to file GSTR 1 without filing GSTR 3B. Govt has come up with GSTR 3B for timely collection of GST as there is delay because of system readiness in GSTR 1 format rollout. It will be possible from FY 18–19 onwards.

What is b2b invoice?

B2B Invoices: B2B Invoice is generated when a transaction occurred from a Business to another Business. In B2B transaction, the customer is also registered person and is eligible to take ITC. For B2B supplies, invoice wise details of both intra-state and inter-state supplies should be uploaded in GSTR-1 Return.

What is B to C in GST?

B2C supplies under GST The terms B2C and B2B are used very frequently these days, these are stand for ‘Business to Consumers’ and ‘Business to Business’, these two are totally different kind of transactions because the intention of transaction are altogether different.

Where do you show supply to SEZ in Gstr 1?

Any supply made by SEZ to DTA, is required to be reported by SEZ unit in this table. Sub Table 4C is meant for invoice details of supplies (operator wise and rate-wise) effected through e-commerce operator attracting collection of tax at source under section 52 of the CGST Act, 2017.

How do you show cash sales on Gstr 1?

Cash sales in GSTR-1 should be show under the heading :- Taxable supplies (Net of debit notes and credit notes) to unregistered persons. In this head you are required to put consolidated rate wise details of outward supplies, but invoice value should be upto Rs 2.5 Lakh.

Does Gstr 1 show debit note?

The reporting of credit/debit notes on the GST portal was made in GSTR-1. It can be classified as follows: Credit note/debit note issued to unregistered persons (B2C supplies): It must be declared in Table ‘9B – Credit/Debit Notes (Unregistered)’.

Is GST applicable on SEZ area?

GST and SEZ Any supply of goods or services or both to a Special Economic Zone developer/unit will be considered to be a zero-rated supply. That means these supplies attract Zero tax rate under GST. In other words, supplies into SEZ are exempt from GST and are considered as exports.

Is it mandatory to file Gstr 1?

Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month. However, certain taxpayers having annual turnover upto Rs 1.5 crores can opt to file the GSTR-1 once in every quarter.