GSTR1 Information Extract Section 5

GSTR1 Information Extract section 5 - Taxable outward inter-State supplies to un-registered persons where the invoice value is more than 2,50,000 INR includes information about all interstate sales and A/R transactions with unregistered consumers where the invoice amount is more than 2,50,000 INR. 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 5 contains the following subsections:

5A

All interstate sales and A/R transactions completed with unregistered consumers except for the transactions through e-commerce.

5B

All interstate transactions completed with unregistered consumers through e-commerce on which TCS is applicable.

The transactions in the 5A section is grouped by place of supply 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.