GSTR1 Information Extract Section 9

GSTR1 Information Extract section 9 - Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] includes information about corrections made in the current tax period for transactions completed in earlier tax periods in the sections 4, 5, and 6. The system identifies the modification documents based on the document type available in the Modified Documents UDC table (75I/MD). The system populates the sales and A/R transaction information for the Shipping No and Date columns from the GST Bill Of Export Information table (F75I834), details of original documents from the Sales Order History File table (F42119), Sales Order Detail File table (F4211), and A/R Additional Information GST table (F75I857), and the remaining columns from the GST Tax File table (F75I807).

Reason for modification for A/R transactions is populated from the A/R Additional Information GST table (F75I857) and for sales transactions it is hard-coded to Sales return.

GSTR1 Information Extract section 9 contains the following subsections:

9A

Information about original debit notes, credit notes, and refund vouchers for the transactions completed in the earlier tax period. The transactions selected in this section are sales transactions.

9B

Information about original debit notes, credit notes, and refund vouchers for the transactions completed in the earlier tax period. The transactions selected in this section are A/R transactions. Document Type is available , whereas Original Document Type is not available in UDC 75I/MD.

9C

Information about debit notes, credit notes, and refund vouchers issued in the current tax period for the transactions completed in the earlier tax period. The transactions selected in this section are A/R transactions. Document Type and Original Document Type are available in UDC 75I/MD.

The transactions in the 9A, 9B, and 9C sections are grouped by the 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.