GSTR1 Information Extract Section 4
GSTR1 Information Extract section 4 - Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 includes information about all sales and A/R transactions the taxpayer has completed for the reported period. The system populates the sales and A/R transaction information for the Place of Supply column from the GST Transaction Additional Information table (F75I846) and the remaining columns from the GST Tax File table (F75I807) and GST Rate Type UDC table (75I/TR).
GSTR1 Information Extract section 4 contains the following subsections:
- 4A
All sales and A/R transactions, debit notes, and credit notes except the transactions through e-commerce on which reverse charge is applied.
- 4B
All sales and A/R transactions, debit notes, and credit notes on which reverse charge is applied.
- 4C
All sales and A/R transactions completed through e-commerce on which tax collected at source (TCS) is applicable.
The transactions in the 4A and 4B sections are grouped by GSTIN of the customer and GST rate type.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.