Goods and Services Tax

Invoice & other data upload for creation of GSTR 1

The table below provides the name, full form and detailed description for each field of the worksheets followed by a detailed instruction for filling the applicable worksheets. The
fields marked with asterisk or star are mandatory.

Worksheet Name Reference Field name Help Instruction

Details of invoices of Taxable supplies made to other registered taxpayers
Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check
1. GSTIN/UIN of Recipient* that the registration is active on the date of the invoice from GST portal

2. Name of Recipient Enter the name of the receiver

Enter the Invoice number of invoices issued to registered recipients.
Ensure that the format is alpha-numeric with allowed special characters
3. Invoice number * of slash(/) and dash(-) .The total number of characters should not be more
than 16.

4. Invoice Date* Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

Enter the total value indicated in the invoice of the supplied goods or
5. Invoice value* services- with 2 decimal Digits.
6. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
b2b B2B Supplies
7. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
select '65%' from dropdown; else blank.
Please select Y or N , if the supplies/services are subject to tax as per
8. Reverse Charge* reverse charge mechanism.
Select from the dropdown whether the supply is regular, or to a SEZ
9. Invoice Type* unit/developer with or without payment of tax or deemed export.
Enter the GSTIN of the e-commerce company if the supplies are made
10. E-Commerce GSTIN* through an e-Commerce operator.
Enter the combined (State tax + Central tax) or the integrated tax, as
11. Rate* applicable.
Enter the taxable value of the supplied goods or services for each rate line
12. Taxable Value* item - with 2 decimal Digits, The taxable value has to be computed as per
GST valuation provisions.

13. Cess Amount Enter the total Cess amount collected/payable.

Version 1.2 © 2016-17 Goods and Services Tax Network 1

 Goods and Services Tax

Amended Details of invoices of Taxable supplies made to other registered taxpayers

Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check

that the registration is active on the date of the invoice from GST portal
1. GSTIN/UIN of Recipient*

2. Name of Recipient Enter the name of the receiver

Enter the Original Invoice number of invoices issued to registered
recipients. Ensure that the format is alpha-numeric with allowed special
3. Original Invoice number * characters of slash(/) and dash(-) .The total number of characters should
not be more than 16.

Enter Orginal date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

4. Original Invoice Date*
Enter the Revised Invoice number of invoices issued to registered
recipients. Ensure that the format is alpha-numeric with allowed special
5. Revised Invoice number * characters of slash(/) and dash(-) .The total number of characters should
not be more than 16.

Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

b2ba B2BA Supplies 6. Revised Invoice Date*

Enter the total value indicated in the invoice of the supplied goods or
7. Invoice value* services- with 2 decimal Digits.

8. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
Please select Y or N , if the supplies/services are subject to tax as per
9. Reverse Charge* reverse charge mechanism.
If the supply is eligible to be taxed at 65% of the existing rate of tax,
10. Applicable % of Tax Rate select '65%' from dropdown; else blank.
Select from the dropdown whether the supply is regular, or to a SEZ
11. Invoice Type* unit/developer with or without payment of tax or deemed export.

Enter the GSTIN of the e-commerce company if the supplies are made
12. E-Commerce GSTIN* through an e-Commerce operator.
Enter the combined (State tax + Central tax) or the integrated tax, as
13. Rate* applicable.

Version 1.2 © 2016-17 Goods and Services Tax Network 2

 Goods and Services Tax

Enter the taxable value of the supplied goods or services for each rate line
14. Taxable Value* item - with 2 decimal Digits, The taxable value has to be computed as per
GST valuation provisions.
Enter the total Cess amount collected/payable.
15. Cess Amount

Invoices for Taxable outward supplies to consumers where

a)The place of supply is outside the state where the supplier is registered and
b)The total invoice value is more that Rs 2,50,000

Enter the Invoice number of invoices issued to Unregistered Recipient of

the other State with invoice value more than 2.5 lakh. Ensure that the
1. Invoice number* format is alpha-numeric with allowed special characters of slash(/) and
dash(-) with maximum length of 16 characters.

2. Invoice Date Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

Invoice value should be more than Rs 250,000 and up to two decimal
3. Invoice value* digits.
If the supply is eligible to be taxed at 65% of the existing rate of tax,
4. Applicable % of Tax Rate select '65%' from dropdown; else blank.
B2C Large
5. Place of Supply(POS)* Select the code of the state from drop down list for the applicable place of
supply.
Enter the combined (State tax + Central tax) or the integrated tax rate, as
6. Rate* applicable.

Enter the taxable value of the supplied goods or services for each rate line
7. Taxable Value* item -2 decimal digits, The taxable value has to be computed as per GST
valuation provisions.
Enter the total Cess amount collected/payable.
8. Cess Amount

Enter the GSTIN of the e-commerce company if the supplies are made
through an e-Commerce operator.
8. E-Commerce GSTIN

Amended Details of Invoices for Taxable outward supplies to consumers where

a)The place of supply is outside the state where the supplier is registered and
b)The total invoice value is more that Rs 2,50,000

1. Original Invoice number* Enter the Original Invoice number of invoices issued to Unregistered
Recipient of the other State with invoice value more than 2.5 lakh.
Ensure that the format is alpha-numeric with allowed special characters
of slash(/) and dash(-) with maximum length of 16 characters.

Version 1.2 © 2016-17 Goods and Services Tax Network 3

 Goods and Services Tax

Enter Original date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

2. Orginal Invoice Date

3. Revised Invoice number* Enter the Revised Invoice number of invoices issued to Unregistered
4. Revised Invoice Date Recipient of the
Enter Revised other
date State with
of invoice invoice value moreE.g.
in DD-MMM-YYYY. than24-May-2017.
2.5 lakh.
Ensure that the format is alpha-numeric with allowed special characters
5. Invoice value* Invoice value should be more than Rs 250,000 and up to two decimal
b2cla Amended B2C Large of slash(/) and dash(-) with maximum length of 16 characters.
digits.
6. Original Place of Supply(POS)* Select the code of the state from drop down list for the applicable place of
supply.
If the supply is eligible to be taxed at 65% of the existing rate of tax,
select '65%' from dropdown; else blank.
7. Applicable % of Tax Rate

8. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate, as
applicable.
Enter the taxable value of the supplied goods or services for each rate line
9. Taxable Value*
item
Enter-2thedecimal digits,
total Cess The taxable
amount value has to be computed as per GST
collected/payable.
valuation provisions.
10. Cess Amount

Enter the GSTIN of the e-commerce company if the supplies are made
11. E-Commerce GSTIN through an e-Commerce operator.
Supplies made to consumers and unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less
1. Type* In the Type column, enter E if the supply is done through E-Commerce or
else enter OE (other than E-commerce).
Select the code of the state from drop down list for the applicable place of
supply.
2. Place of Supply(POS)*

3. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
select
Enter the combined '65%'
(State taxfrom dropdown;
+ Central tax) orelse
the blank.
integrated tax rate.
4. Rate*
b2cs B2C Small
Enter the taxable value of the supplied goods or services for each rate line
item -2 decimal Digits, The taxable value has to be computed as per GST
5. Taxable Value* valuation provisions.

Version 1.2 © 2016-17 Goods and Services Tax Network 4

 b2cs B2C Small
Goods and Services Tax

Enter the total Cess amount collected/payable.

6. Cess Amount

Enter the GSTIN of the e-commerce company if the supplies are made
7. E-Commerce GSTIN through an e-Commerce operator.

Amended Details of Supplies made to consumers and unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less
1. Type* In the Type column, enter E if the supply is done through E-Commerce or
else enter OE (other than E-commerce).
2.Financial Year Select the financial year

3.Original Month Select the Month

Select the code of the state from drop down list for the applicable place of
supply.
4.Original Place of Supply(POS)*

5.Revised Place of Supply(POS)* Select the code of the state from drop down list for the applicable place of
supply.
If the supply is eligible to be taxed at 65% of the existing rate of tax,
b2csa Amended B2C Small select '65%' from dropdown; else blank.
6. Applicable % of Tax Rate

Enter the combined (State tax + Central tax) or the integrated tax rate.
7. Original Rate*

Enter the taxable value of the supplied goods or services for each rate line
8. Taxable Value* item -2 decimal Digits, The taxable value has to be computed as per GST
valuation provisions.
9. Cess Amount Enter the total Cess amount collected/payable.
Enter the GSTIN of the e-commerce company if the supplies are made
through an e-Commerce operator.
10. E-Commerce GSTIN

Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or credit note
issued against invoice will be reported here against original invoice, hence fill the details of original invoice also
which was furnished in B2B,B2CL section of earlier/current period tax period.
Receiver GSTIN/UIN
1. GSTIN/UIN*

Version 1.2 © 2016-17 Goods and Services Tax Network 5

 Goods and Services Tax

2. Name of Recipient Enter the name of the receiver

Enter original invoice number Reported in B2B section of earlier
3. Invoice/Advance Receipt Number* period/current tax period or pre-GST period against which credit/debit
note is issued. Incase of refund voucher please enter the related advance
Enter
receiptthe original
voucher invoice/advance receipt date in DD-MMM-YYYY. E.g.
number.
4. Invoice/Advance Receipt date* 24-May-2017.
5. Note/Refund Voucher Number* Enter the credit/debit note number or the refund voucher number. Ensure
that
Enterthe format is alpha-numeric
credit/debit with allowed
note/Refund voucher date in special characters of E.g.
DD-MMM-YYYY.
6. Note/ Refund Voucher date* slash(/) and dash(-) of maximum length of 16 characters.
24-May-2017.

7. Document Type* In the document Type column, enter "D" if the note is Debit note, enter
"C" if note is credit note or enter "R" for refund voucher.
cdnr Credit/ Debit Note Select the applicable reason for issue of the document.
8. Reason For Issuing document*

9. Place of Supply* Declare the place of supply based on the original document.
10. Note/Refund Voucher value* Amount should be with only up to 2 decimal digits.
If the supply is eligible to be taxed at 65% of the existing rate of tax,
select '65%' from dropdown; else blank.
11. Applicable % of Tax Rate

12. Rate* Enter the combined (State tax + Central tax) or the integrated tax.
13.Taxable value* Enter the taxable value of the supplied goods or services for each rate line
item
Enter-2thedecimal Digits,
total Cess The taxable value has to be computed as per GST
amount.
valuation provisions.
14. Cess Amount

Select whether the credit/debit note is related to pre-GST supplies.

15. Pre GST

Amended Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or
credit note issued against invoice will be reported here against original invoice, hence fill the details of original
invoice also which was furnished in B2B,B2CL section of earlier/current period tax period.

Receiver GSTIN/UIN
1. GSTIN/UIN*

Version 1.2 © 2016-17 Goods and Services Tax Network 6

 Goods and Services Tax

2. Name of Recipient Enter the name of the receiver

Enter original invoice number Reported in B2B section of earlier

3. Original Invoice/Advance Receipt Number*period/current tax period or pre-GST period against which credit/debit
note is issued. Incase of refund voucher please enter the related advance
Enter
receiptthe original
voucher invoice/advance receipt date in DD-MMM-YYYY. E.g.
number.
4. Original Invoice/Advance Receipt date* 24-May-2017.
Enter the original credit/debit note number or the refund voucher number.
5. Original Note/Refund Voucher Number* Ensure that the format is alpha-numeric with allowed special characters
of slash(/) and dash(-) of maximum length of 16 characters.
Enter original credit/debit note/Refund voucher date in DD-MMM-
6. Original Note/ Refund Voucher date* YYYY. E.g. 24-May-2017.
7. Revised Note/Refund Voucher Number* Enter the revised credit/debit note number or the refund voucher number.
Ensure that thecredit/debit
Enter revised format is alpha-numeric with allowed
note/Refund voucher date in special
DD-MMM-characters
8. Revised Note/ Refund Voucher date* of slash(/) and dash(-)
YYYY. E.g. 24-May-2017. of maximum length of 16 characters.
cdnra Amended Credit/ Debit Note
9. Document Type* In the document Type column, enter "D" if the note is Debit note, enter
"C" if note
Select is credit note
the applicable or enter
reason "R" of
for issue forthe
refund voucher.
document.
10. Reason For Issuing document*

11. Place of Supply* Declare the place of supply based on the original document.
Amount should be with only up to 2 decimal digits.
12. Note/Refund Voucher value*
If the supply is eligible to be taxed at 65% of the existing rate of tax,
select '65%' from dropdown; else blank.
13. Applicable % of Tax Rate

Enter the combined (State tax + Central tax) or the integrated tax.
14. Rate*

Enter the taxable value of the supplied goods or services for each rate line
15.Taxable value* item -2 decimal Digits, The taxable value has to be computed as per GST
valuation provisions.
Enter the total Cess amount.
16. Cess Amount

Select whether the credit/debit note is related to pre-GST supplies.

17. Pre GST

Version 1.2 © 2016-17 Goods and Services Tax Network 7

 Goods and Services Tax

Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is more
than Rs 2.5 lakh

1. UR Type* Select the type of supply to Unregistered Taxpayers (UR) against which
2. Note/Refund Voucher Number* the document
Enter has beennote
the credit/debit issued.Select
number or"EXPWP"
the refund or "EXPWOP"
voucher number. forEnsure
export
that the
Enter /"B2CL"
format isfor
credit/debit supplies to voucher
alpha-numeric
note/Refund consumers
dateforindropdown
with allowed special based onoforiginal
characters
DD-MMM-YYYY. E.g.
3. Note/ Refund Voucher date*
invoice.
slash(/) and dash(-) of maximum length of 16 characters.
24-May-2017.
4. Document Type* In the document Type column, enter "D" if the note is Debit note, enter
"C"
Enterif original
note is credit note
invoice or enter
number "R" for in
Reported refund
B2B voucher.
section of earlier
period/current tax period or pre-GST Period against which credit/debit
5. Invoice/Advance Receipt Number*
note is issued. Incase of refund voucher please enter the related advance
receipt voucher number.
6. Invoice/Advance Receipt date* Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g.
24-May-2017.
Select the applicable reason for issue of the document from the dropdown.
7. Reason For Issuing document*
8. Place of Supply Declare the place of supply based on the original document.
cdnur Credit/ Debit Note for unregistered Persons 9. Note/Refund Voucher value* Amount should be up to 2 decimal digits.

10. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
select
Enter the combined '65%'
(State taxfrom dropdown;
+ Central tax) orelse
the blank.
integrated tax rate.
11. Rate*

Enter the taxable value of the supplied goods or services for each rate line
12.Taxable value item -up to 2 decimal Digits, The taxable value has to be computed as per
GST valuation provisions.

13. Cess Amount

Enter the total Cess amount.

14. Pre GST

Select whether the credit/debit note is related to pre-GST supplies.

Amended Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is
more than Rs 2.5 lakh

Select the type of supply to Unregistered Taxpayers (UR) against which

1. UR Type* the document has been issued.Select "EXPWP" or "EXPWOP" for
export /"B2CL" for supplies to consumers for dropdown based on original
2. Original Note/Refund Voucher Number* Enter the original credit/debit note number or the refund voucher number.
invoice.
Ensure that the format is alpha-numeric with allowed special characters
of slash(/) and dash(-) of maximum length of 16 characters.

Version 1.2 © 2016-17 Goods and Services Tax Network 8

 Goods and Services Tax

3. Original Note/ Refund Voucher date* Enter original credit/debit note/Refund voucher date in DD-MMM-
YYYY. E.g. 24-May-2017.
4. Revised Note/Refund Voucher Number* Enter the revised credit/debit note number or the refund voucher number.
Ensure that thecredit/debit
Enter revised format is alpha-numeric with allowed
note/Refund voucher date in special
DD-MMM-characters
5. Revised Note/ Refund Voucher date* of slash(/)
YYYY. and24-May-2017.
E.g. dash(-) of maximum length of 16 characters.

In the document Type column, enter "D" if the note is Debit note, enter
"C" if note is credit note or enter "R" for refund voucher.
6. Document Type*

7. Original Invoice/Advance Receipt Number*Enter original invoice number Reported in B2B section of earlier
period/current tax invoice/advance
Enter the original period or pre-GST Period
receipt against
date which credit/debit E.g.
in DD-MMM-YYYY.
8. Original Invoice/Advance Receipt date* note is issued.
24-May-2017. Incase of refund voucher please enter the related advance
receipt voucher number.
9. Reason For Issuing document* Select the applicable reason for issue of the document from the dropdown.
cdnura Amended Credit/ Debit Note for unregistered
Persons Declare the place of supply based on the original document.
10. Place of Supply

Amount should be up to 2 decimal digits.

11. Note/Refund Voucher value*

10. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
select '65%' from dropdown; else blank.
Enter the combined (State tax + Central tax) or the integrated tax rate.
12. Rate*

Enter the taxable value of the supplied goods or services for each rate line
item -up to 2 decimal Digits, The taxable value has to be computed as per
13.Taxable value GST valuation provisions.

14. Cess Amount

Enter the total Cess amount.

15. Pre GST

Select whether the credit/debit note is related to pre-GST supplies.
Export Exports supplies including supplies to SEZ/SEZ Developer or deemed exports
In the Type column, enter WPAY if the Export is with payment of tax or
else enter WOPAY.

1.Export Type*

Version 1.2 © 2016-17 Goods and Services Tax Network 9

 Goods and Services Tax

2. Invoice number* Enter the Invoice number issued to the registered receiver. Ensure that the
format is alpha-numeric with allowed special characters of slash(/) and
Enter
dash(-)date
withofmaximum
invoice in length
DD-MMM-YYYY. E.g. 24-May-2017.
of sixteen characters.
3. Invoice Date*
Enter the invoice value of the goods or services- up to 2 decimal Digits.
4. Invoice value*

5. Port Code Enter the six digit code of port through which goods were exported. Please
exp refer to the list of port codes available on the GST common portal. This is
Enter the unique
not required reference
in case number
of export of shipping bill. This information if not
of services.
available at the timing of submitting the return the same may be left blank
and provided later.
6. Shipping Bill Number
7. Shipping Bill Date Enter the date of shipping bill. This information if not available at the
timing of submitting the return the same may be left blank and provided
8. Applicable % of Tax Rate If the
later. Thissupply
is not isrequired
eligibleintocase
be taxed at 65%
of export of the existing rate of tax,
of services.
select '65%' from dropdown; else blank.
Enter the applicable integrated tax rate.
9. Rate

Enter the taxable value of the supplied goods or services for each rate line
item -up to 2 decimal Digits, The taxable value has to be computed as per
10. Taxable Value
GST valuation provisions.

Amended Exports supplies including supplies to SEZ/SEZ Developer or deemed exports

1.Export Type* In the Type column, enter WPAY if the Export is with payment of tax or
else enter WOPAY.
2. Original Invoice number* Enter the Original Invoice number issued to the registered receiver.
Ensure that the format is alpha-numeric with allowed special characters
3. Original Invoice Date* Enter original
of slash(/) anddate
dash(-)of invoice in DD-MMM-YYYY.
with maximum E.g.characters.
length of sixteen 24-May-2017.
4. Revised Invoice number* Enter the revised Invoice number issued to the registered receiver. Ensure
5. Revised Invoice Date* that
Enterthe formatdate
revised is alpha-numeric with allowed special
of invoice in DD-MMM-YYYY. characters
E.g. of
24-May-2017.
expa Amended Export slash(/) and dash(-) with maximum length of sixteen characters.
6. Invoice value* Enter the invoice value of the goods or services- up to 2 decimal Digits.
7. Port Code Enter the six digit code of port through which goods were exported. Please
refer
Enterto thethe list ofreference
unique port codes available
number on the GST
of shipping bill.common portal. This
This information is
if not
not required
available in case
at the timing of of
export of services.
submitting the return the same may be left blank
8. Shipping Bill Number and provided later.
Enter the date of shipping bill. This information if not available at the
9. Shipping Bill Date timing of submitting the return the same may be left blank and provided
10. Applicable % of Tax Rate If the
later. Thissupply
is not isrequired
eligibleintocase
be taxed at 65%
of export of the existing rate of tax,
of services.
select '65%' from dropdown; else blank.
11. Rate Enter the applicable integrated tax rate.

Version 1.2 © 2016-17 Goods and Services Tax Network 10

 Goods and Services Tax

12. Taxable Value Enter the taxable value of the supplied goods or services for each rate line
item -up to 2 decimal
Tax liability arising on account of receipt of consideration for whichDigits, The taxable
invoices value
have not beenhasissued
to be in
computed
the sameas tax
per
period. GST valuation provisions.
1. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
at Tax liability on advances select '65%'
3. Rate* Enter the combined (State taxfrom dropdown;
+ Central tax) orelse
the blank.
integrated tax rate.
4. Gross advance received* Enter the amount of advance received excluding the tax portion.
5. Cess Amount Enter the total Cess amount collected/payable.
Amended Tax liability arising on account of receipt of consideration for which invoices have not been issued in the
same tax period.
1.Financial Year Select the financial year

2.Original Month Select the Month

ata Amended Tax liability on advances 3. Original Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
4. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
5. Rate* Enter the combinedselect '65%'
(State taxfrom dropdown;
+ Central tax) orelse
the blank.
integrated tax rate.
6. Gross advance received* Enter the amount of advance received excluding the tax portion.
7. Cess Amount Enter the total Cess amount collected/payable.
Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the
current
1. Place period for the supplies.
of Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
atadj Advance adjustments Enter the amount select
of advance
'65%' on which has tax else
has already been paid in
3. Rate* Enter
earlierthe
taxcombined
period and(State taxfrom
invoices +are dropdown;
Central or the blank.
tax)during
declared integrated tax rate.
this tax period. This
4. Gross advance adjusted* amount is excluding the tax portion
5. Cess Amount Enter the total Cess amount to be adjusted
Amended Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in
the current Year
1.Financial period for the supplies. Select the financial year
2.Original Month Select the Month
3. Original Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
atadja Amended Advance adjustments
4. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax,
Enter the amount select
of advance
'65%' on which has tax else
has already been paid in
5. Rate* Enter
earlierthe
taxcombined
period and(State taxfrom
invoices +are dropdown;
Central or the blank.
tax)during
declared integrated tax rate.
this tax period. This
6. Gross advance adjusted* amount is excluding the tax portion
7. Cess Amount Enter the total Cess amount to be adjusted
Details of Nil Rated, Exempted and Non GST Supplies made during the tax period

1. Description Indicates the type of supply.

exemp Nil Rated, Exempted and Non GST supplies
2.Nil rated supplies
3.Exempted Declare the value of supplies made under the "Nil rated" category for the
(Other than Nil rated/non-GST supply
Declaretype selected
the value in 1. above.
of supplies madeThe amount
under to be declared
the "Exempted here should
"category for the
supply) exclude amount already declared
supply type selected in 1. above. in B2B and B2CL table as line items in
tax invoice.

Version 1.2 © 2016-17 Goods and Services Tax Network 11

 Goods and Services Tax

exemp Nil Rated, Exempted and Non GST supplies

4.Non GST Supplies Declare the value of supplies made under the "Non GST" category for the
HSN wise summary of goods /services suppliedsupply
duringtype
theselected in 1. above. This column is to capture all the
tax period
supplies made by the taxpayer which are out of the purview of GST
1. HSN* Enter the HSN Code for the supplied goods or Services. Minimum digit
2. Description* required
Enter thetodescription
be mentioned in supplied
of the the tax invoice andServices.
goods or consequently to be
Description
reported
becomes is
a as follows. field if HSN code is not provided above.
mandatory
3. UQC* Select the applicable Unit Quantity Code from the drop down.
4. Total Quantity* Enter the total quantity of the supplied goods or Services- up to 2 decimal
HSN Summary HSN Summary 5. Total Value* Digits.
Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value* Enter the total taxable value of the supplied goods or services- up to 2
7. Integrated Tax Amount decimal
Enter theDigits.
total Integrated tax amount collected/payable.
8. Central Tax Amount Enter the total Central tax amount collected/payable.
9. State/UT Tax Amount Enter the total State/UT tax amount collected/payable.
10. Cess Amount Enter the total Cess amount collected/payable.
Details of various documents issued by the taxpayer during the tax period
1. Nature of Document* Select the applicable document type from the drop down.
2. Sr. No From* Enter the invoice/document series start number.
docs List of Documents issued
3. Sr. No To* Enter the invoice/document series end number.
5.Total Number* Enter the total no of documents in this particular series.
6.Cancelled No of documents cancelled in the particular series.

Common mistakes in filling Excel template

1. GSTIN of supplier/E-commerce should be a valid one. State code of supplier GSTIN and E-Commerce GSTIN should be the same.
2. Duplication of invoices with the same tax rate shouldn’t be there-otherwise System throws error as "Non duplicated invoices were added & these invoices are duplicated" at the time of import.
3. Amount should be only up to 2 decimal digits
4 Ensure that filling of excel should be strictly as per sample data to avoid errors.
5. Copy paste data from the excel template not including the header rows 1 to 4 will throw an error.
6. The work sheet name in the excel file of return data prepared by the return preparer should be the same as mentioned in the sample excel template.
7. Master data sheet provides the inputs allowed in the mentioned data field. Inputs in the master data sheet have been used for the drop down lists in the worksheets.

Special Instructions
1) To facilitate the declaration of date in the specified format "dd-mmm-yyyy", ensure the system date format of your computer is "dd/mm/yyyy or dd-mm-yyyy".
2) For invoices containing multiple line items invoice level details like GSTIN/UIN, Invoice Number, Invoice Date and Place of Supply should be repeated for all the line items, in the absence of the same system will n
3) Taxable Value, Rate and cess amount as applicable to the line items may be different in the same invoice.
4) On successful import of the data from the excel file to the offline utility tool, the tool takes care of proper placement of the same in the return format
5) In the worksheets on the combined (central tax+state tax) tax or integrated tax rate has to be mentioned. The java tool will calculate the central tax, state tax or integrated tax. The tax payer can edit these amounts in
6) In this first version worksheets are not being provided for uploading amendment details as these are not expected in the first GST return. Those will be provided in the next version.

7) In the top of each excel worksheet , there is a summary row which gives the count or total of the key columns to help in reconciliation.

Version 1.2 © 2016-17 Goods and Services Tax Network 12

 Goods and Services Tax

8) The worksheets for furnishing exempt supplies details and issued documents details are being provided in this excel workbook template however the data cannot be imported from the excel to the java to

9) The worksheets have some data as example. Please delete the data from all worksheets before use.

10) The number mentioned in bracket in the top most row in each data entry worksheet refer to the corresponding table number in the notified GSTR 1 format. For example in b2b worksheet "Summary For B2B(4)" her

11) This excel workbook template works best with Microsoft Excel 2007 and above.

12) Ensure that there are no stray entries in any cell of the sheets other than return related declaration under the indicated column headers.

13) It is advisable that separate excel sheets be prepared for each month with the name having month name as a part of it's name. In case of multiple uploads for a month, the file name may be classified as Part A, Part
14) In case of JSON files created by the offline tool , if the taxpayer is frequently importing invoice data in a tax period, he should name the different created JSON file of a part of a month/tax period by including the n
15)Before importing the excel file in the offline tool for a particular tax period, it is advisable that the taxpayer should delete if any existing data of that tax period by clicking "Delete All Data" tab in the Java Offline T
16) If one uploads the JSON file for a tax period with the same invoice number but differing details again, the later invoice details will overwrite the earlier details.
17) In case of other sections where the consolidated details have to be furnished, the details of whole section furnished earlier would be overwritten by the later uploaded details.
18) In case of b2b worksheet, if the invoice has been selected as subject to reverse charge, the top summary row excludes the value of cess amount as it is not collected by the supplier.

Term/ Acronym Description

Goods and Services Taxpayer Identification
GSTIN
Number
GSTN Goods and Services Tax Network
HSN Harmonized System of Nomenclature
Registered Business to Registered
B2B
Business
Registered Business to Unregistered
B2C
Consumer
Place of Supply of Goods or Services –
POS
State code to be mentioned
UIN Unique Identity Number
GSTR1 GST Return 1
GST Goods and Services Tax
UQC Unit Quantity Code

Version 1.2 © 2016-17 Goods and Services Tax Network 13

 Goods and Services Tax

the same system will not accept those items

an edit these amounts in the java tool if the collected value is different.

Version 1.2 © 2016-17 Goods and Services Tax Network 14

 Goods and Services Tax

he excel to the java tool in this version. The tax payer can enter the few exempt supplies detail values and details of documents issued directly in the screens available on GST portal .

mmary For B2B(4)" here "4" refers to the table number 4 of GSTR 1 format.

ssified as Part A, Part B etc to avoid confusion.

eriod by including the name of month and the part number.
b in the Java Offline Tool. If any data remains in the tool will overwrite the existing data.

Version 1.2 © 2016-17 Goods and Services Tax Network 15

Summary For B2B(4)
No. of Recipients No. of Invoices Total Invoice Value Total Taxable Value
0 0 0.00 0.00
Applicable % of
GSTIN/UIN of Recipient Receiver Name Invoice Number Invoice date Invoice Value Place Of Supply Reverse Charge Tax Rate Invoice Type E-Commerce GSTIN Rate Taxable Value
 Total Cess
0.00

Cess Amount
 Summary For B2BA Original details
No. of Recipients No. of Invoices
0 0

GSTIN/UIN of Recipient Receiver Name Original Invoice Number

 Total Invoice Value
0.00

Original Invoice date Revised Invoice Number Revised Invoice date Invoice Value
 Revised Details

Applicable % of
Place Of Supply Reverse Charge Tax Rate Invoice Type E-Commerce GSTIN
 Total Taxable Value Total Cess
0.00 0.00 0.00

Rate Taxable Value Cess Amount

Summary For B2CL(5)
No. of Invoices
0 0.00 0.00
Applicable % of
Invoice Number Invoice date Invoice Value Place Of Supply Tax Rate Rate Taxable Value Cess Amount E-Commerce GSTIN
Summary For B2CLA Original details
No. of Invoices
0

Original Invoice Number Original Invoice date Original Place Of Supply

 Revised Details
Total Inv Value
0.00
Applicable % of
Revised Invoice Number Revised Invoice date Invoice Value Tax Rate
Details
Total Taxable Value Total Cess
0.00 0.00

Rate Taxable Value Cess Amount E-Commerce GSTIN

Summary For B2CS(7)
Total Taxable Value Total Cess
0.00 0.00
Applicable % of
Type Place Of Supply Tax Rate Rate Taxable Value Cess Amount E-Commerce GSTIN
Summary For B2CSA Original details Revi

Financial Year Original Month Place Of Supply

 Revised details
Total Taxable Value
0.00
Applicable % of
Type Tax Rate Rate Taxable Value
 Total Cess
0.00

Cess Amount E-Commerce GSTIN

Summary For CDNR(9B)
No. of Recipients No. of Notes Total Note Value
0 0 0.00

GSTIN/UIN of Recipient Receiver Name Note Number Note Date Note Type Place Of Supply Reverse Charge Note Supply Type Note Value
 Total Taxable Value Total Cess
0.00 0.00
Applicable % of
Tax Rate Rate Taxable Value Cess Amount
 Summary For CDNRA Original details
No. of Recipients No. of Notes/Vouchers
0 0

GSTIN/UIN of Recipient Receiver Name Original Note Number

ls

Original Note Date Revised Note Number

 Revised details

Revised Note Date Note Type Place Of Supply Reverse Charge

vised details
Total Note Value
0.00
Applicable % of
Note Supply Type Note Value Tax Rate Rate
Total Taxable Value Total Cess
0.00 0.00

Taxable Value Cess Amount

Summary For CDNUR(9B)
No. of Notes/Vouchers Total Note Value Total Taxable Value Total Cess
0 0.00 0.00 0.00
Applicable % of
UR Type Note Number Note Date Note Type Place Of Supply Note Value Tax Rate Rate Taxable Value Cess Amount
Summary For CDNURA Original details
No. of Notes/Vouchers
0

UR Type Original Note Number Original Note Date

 Revised details

Revised Note Number Revised Note Date Note Type

Revised details
Total Note Value
0.00
Applicable % of
Place Of Supply Note Value Tax Rate Rate
Total Taxable Value Total Cess
0.00 0.00

Taxable Value Cess Amount

Summary For EXP(6)
No. of Invoices Total Invoice Value No. of Shipping Bill Total Taxable Value
0 0.00 0 0.00
Export Type Invoice Number Invoice date Invoice Value Port Code Shipping Bill Number Shipping Bill Date Rate Taxable Value Cess Amount
 Summary For EXPA Original details
No. of Invoices
0
Export Type Original Invoice Number Original Invoice date Revised Invoice Number
 Revised details
Total Invoice Value No. of Shipping Bill
0.00 0
Revised Invoice date Invoice Value Port Code Shipping Bill Number
 Total Taxable Value
0.00
Shipping Bill Date Rate Taxable Value Cess Amount
Summary For Advance
Received (11B)
Total Advance Received Total Cess
0.00 0.00
Applicable % of
Place Of Supply Tax Rate Rate Gross Advance Received Cess Amount
Summary For Amended Tax
Liability(Advance Received) Original details Revised

Applicable % of
Financial Year Original Month Original Place Of Supply Tax Rate
Revised details

Total Advance Received Total Cess

0.00 0.00

Rate Gross Advance Received Cess Amount

Summary For Advance
Adjusted (11B)
Total Advance Adjusted Total Cess
0.00 0.00
Applicable % of
Place Of Supply Tax Rate Rate Gross Advance Adjusted Cess Amount
Summary For Amendement
Of Adjustment Advances Original details Revised d

Applicable % of
Financial Year Original Month Original Place Of Supply Tax Rate
Revised details

Total Advance Adjusted Total Cess

0.00 0.00

Rate Gross Advance Adjusted Cess Amount

 Summary For Nil rated, exempted and
non GST outward supplies (8)
Total Nil Rated Supplies Total Exempted Supplies Total Non-GST Supplies
0.00 0.00 0.00
Description Nil Rated Supplies Exempted(other than nil Non-GST Supplies
rated/non GST supply)
Inter-State supplies to registered persons
Intra-State supplies to registered persons
Inter-State supplies to unregistered persons
Intra-State supplies to unregistered persons
Summary For HSN(12)
No. of HSN Total Value Total Taxable Value Total Integrated Tax Total Central Tax Total State/UT Tax Total Cess
0 0.00 0.00 0.00 0.00 0.00 0.00
HSN Description UQC Total Quantity Total Value Rate Taxable Value Integrated Tax Amount Central Tax Amount State/UT Tax Amount Cess Amount
Summary of documents issued during the tax period (13)

Total Number Total Cancelled

0 0
Nature of Document Sr. No. From Sr. No. To Total Number Cancelled
 Reverse
Charge/Pr
Tax
UQC Export Type ovisional Note Type Type
Rate
Assessmen
t

BAG-BAGS WOPAY N C OE 0.00

BAL-BALE
WPAY Y D E 0.10

BDL-BUNDLES
0.25
BKL-BUCKLES 1.00

BOU-BILLION OF UNITS
1.50
BOX-BOX 3.00
BTL-BOTTLES 5.00
BUN-BUNCHES 6.00
CAN-CANS 7.50
CBM-CUBIC METERS 12.00
CCM-CUBIC CENTIMETERS 18.00
CMS-CENTIMETERS 28.00
CTN-CARTONS
DOZ-DOZENS
DRM-DRUMS
GGK-GREAT GROSS
GMS-GRAMMES
GRS-GROSS
GYD-GROSS YARDS
KGS-KILOGRAMS
KLR-KILOLITRE
KME-KILOMETRE
LTR-LITRES
MLT-MILILITRE
MTR-METERS

MTS-METRIC TON

NOS-NUMBERS
PAC-PACKS
PCS-PIECES
PRS-PAIRS
QTL-QUINTAL
ROL-ROLLS
SET-SETS
SQF-SQUARE FEET

SQM-SQUARE METERS
SQY-SQUARE YARDS
TBS-TABLETS
TGM-TEN GROSS
THD-THOUSANDS
TON-TONNES
TUB-TUBES
UGS-US GALLONS
UNT-UNITS
YDS-YARDS
OTH-OTHERS
 POS Invoice Type

01-Jammu & Kashmir Regular B2B

02-Himachal Pradesh SEZ supplies with
payment
03-Punjab SEZ supplies without
payment
04-Chandigarh Deemed Exp
05-Uttarakhand Intra-State supplies
attracting IGST
06-Haryana
07-Delhi
08-Rajasthan
09-Uttar Pradesh
10-Bihar
11-Sikkim
12-Arunachal Pradesh
13-Nagaland
14-Manipur
15-Mizoram
16-Tripura
17-Meghalaya
18-Assam
19-West Bengal
20-Jharkhand
21-Odisha
22-Chhattisgarh
23-Madhya Pradesh
24-Gujarat
25-Daman & Diu
26-Dadra & Nagar
Haveli & Daman & Diu

27-Maharashtra
29-Karnataka
30-Goa
31-Lakshdweep
32-Kerala
33-Tamil Nadu
34-Puducherry
35-Andaman & Nicobar
Islands
36-Telangana
37-Andhra Pradesh
38-Ladakh
97-Other Territory
 Nature of Document UR Type

Invoices for outward supply B2CL

Invoices for inward supply from unregistered person EXPWP

Revised Invoice EXPWOP

Debit Note

Credit Note
Receipt Voucher
Payment Voucher
Refund Voucher
Delivery Challan for job work
Delivery Challan for supply on approval
Delivery Challan in case of liquid gas
Delivery Challan in case other than by way of supply (excluding at S no. 9 to 11)
 Differential
Supply Type Month Financial Year
Percentage

Inter State JANUARY 2017-18

Intra State FEBRUARY 2018-19 65.00

MARCH 2019-20
APRIL 2020-21

MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
 POS96

01-Jammu & Kashmir

02-Himachal Pradesh

03-Punjab

04-Chandigarh
05-Uttarakhand

06-Haryana
07-Delhi
08-Rajasthan
09-Uttar Pradesh
10-Bihar
11-Sikkim
12-Arunachal Pradesh
13-Nagaland
14-Manipur
15-Mizoram
16-Tripura
17-Meghalaya
18-Assam
19-West Bengal
20-Jharkhand
21-Odisha
22-Chhattisgarh
23-Madhya Pradesh
24-Gujarat
25-Daman & Diu
26-Dadra & Nagar Haveli & Daman & Diu

27-Maharashtra
29-Karnataka
30-Goa
31-Lakshdweep
32-Kerala
33-Tamil Nadu
34-Puducherry
35-Andaman & Nicobar Islands

36-Telangana
37-Andhra Pradesh
38-Ladakh
96-Foreign Country
97-Other Territory