GSTR1 Information Extract Section 7

GSTR1 Information Extract section 7 - Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 includes rate-wise information about all sales and A/R transactions for the month specified in the processing options. The system populates the sales and A/R transaction information in the section from the GST Tax File table (F75I807), GST Transaction Additional Information table (F75I846), and GST Rate Type UDC table (75I/TR).

GSTR1 Information Extract section 7 contains the following subsections:

7A

All sales and A/R transactions including those through e-commerce and the transactions for supplies made through e-commerce.

7B

All interstate transactions for supplies where the invoice amount is more than INR 2,50,000.

The transactions in the 7A and 7B sections are 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.