Page 5 - Ch14 _RETURNS

CCP 14.02.04.00
Quicktax, a GST return filing service provider, has asked its clients to provide the scanned copies of the

tax invoices issued to B2B customers for uploading on the GST portal and filing the return. State
whether the process followed by Quicktax is correct or not? [Study Mat]
Answer:-
Ü No, the process followed by Quicktax is not correct.

Ü The registered persons supplying goods or services to B2B customers are required to upload the invoice
wise details of supplies made during the tax period.
Ü There is no requirement to upload scanned copies of invoices on GST portal while filing returns.
Ü Only information required as per GST returns is to be captured in the return filing utility and the same is to

be uploaded on the GST portal and not the scanned copies of the actual invoices.

CCP 14.02.05.00
1) What kind of invoice details of outward supplies are required to be furnished in GSTR-1 for outward
supplies? [CA Inter Nov 18 Exam-Old]

2) "In Form GSTR-1, submission of invoice-wise details of outward supplies is mandatory for all kind
of invoices issued during the tax period." Comment on the validity of the above statement with
reference to GST laws [CA Inter Nov 20 Exam]

Answer:
1) ÜSome of the details of invoice for outward supplies required to be furnished in GSTR-1 are:- Name,
address & GSTIN of recipient, invoice number, date, total value, taxable value, rate of tax, amount of
tax, HSN code, etc.

Ü As per Rule 59 of CGST Rules, 2017, GSTR-1 shall include following:-
a) Invoice-wise details of all:-
i) inter-State and intra-State supplies made to registered persons and
ii) Inter-State supplies made to unregistered persons with invoice value more than Rs 2,50,000

b) Consolidated details of all:-
i) Intra-State supplies made to unregistered persons for each rate of tax and
ii) Inter-State supplies made to unregistered persons with invoice value upto Rs 2,50,000 for each
rate of tax separately for each State
c) Debit & credit notes, if any, issued during the month for invoices issued previously.

Authors Note (Not part of answer):
Question can be-invoice details of outward supplies required to be furnished in GSTR-1 or invoice
details of outward supplies required to be furnished invoice-wise in GSTR-1.

2) Ü The said statement is not valid.
Ü For the following outward supplies, consolidated details are required to be uploaded in GSTR-1 and
not invoice-wise details:-
a) Intra-State supplies made to unregistered persons for each rate of tax.
b) Inter-State supplies made to unregistered persons with invoice value upto ₹ 2,50,000 for each rate

of tax separately for each State.

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