Page 6 - Ch14 _RETURNS

CCP 14.02.06.00
Mr. Gauri Shiva, a registered person in Punjab, supplies goods taxable @ 12% [CGST @ 6%, SGST @ 6%

& IGST @ 12%] in the States of Punjab and Haryana. He has furnished the following details in relation to
independent supplies made by him in the quarter ending June, 20XX:-
Supply Recipient Nature of supply Value (`)
1 Mr. A, a registered person Inter-State 2,20,000

2 Mr. B, a registered person Inter-State 2,55,000
3 Mr. C, an unregistered person Intra-State 1,80,000
4 Mr. D, an unregistered person Intra-State 2,60,000

5 Mr. M, an unregistered person Inter-State 3,00,000
6 Mr. N, an unregistered person Inter-State 50,000
7 Mr. O, an unregistered person Inter-State 2,50,000
8 Mr. P, an unregistered person Inter-State 2,80,000
9 Mr. Q, a registered person Intra-State 1,50,000

10 Mr. R, a registered person Intra-State 4,10,000
The aggregate annual turnover of Mr. Gauri Shiva in the preceding financial year was ` 1.20 crore. With
reference to rule 59 of the CGST Rules, 2017, discuss the manner in which the details of above supplies
are required to be furnished in GSTR-1. (CA Inter RTP May 2020)

Answer:-
Legal Provision:-
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.
Discussion & Conclusion:-
As per above provisions, Mr. Gauri Shiva shall furnish details of outward supplies of goods during quarter

ending June, 20XX as follows:-
Supply Recipient Nature of supply Value (`) Manner of furnishing details
1 Mr. A, a registered person Inter-State 2,20,000 Invoice-wise details

2 Mr. B, a registered person Inter-State 2,55,000 Invoice-wise details
3 Mr. C, an unregistered person Intra-state 1,80,000 Consolidated details of supplies
4 Mr. D, an unregistered person Intra-state 2,60,000 of 3 & 4
5 Mr. M, an unregistered person Inter-State 3,00,000 Invoice-wise details

6 Mr. N, an unregistered person Inter-State 50,000 Consolidated details of supplies
7 Mr. O, an unregistered person Inter-State 2,50,000 6 and 7
8 Mr. P, an unregistered person Inter-State 2,80,000 Invoice-wise details
9 Mr. Q, a registered person Intra-state 1,50,000 Invoice-wise details

10 Mr. R, a registered person Intra-state 4,10,000 Invoice-wise details

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