In FORM GSTR-1 (return), the description of goods and services may not be required to be submitted by the taxpayer as the same will be identified through the submission of HSN code for goods and Accounting Code for services. HSN code as specified below shall be furnished in FORM GSTR-1. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “S”. The taxpayers who have turnover below the limit of Rs. 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.

The supplier has to furnish the details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during the tax period. Key points to be disclosed are as follows:-

• supplies made to registered persons and unregistered persons including consumers.

• Inter-State supplies to a consumer (non-registered person) where invoice value is more than Rs. 2,50,000/- should be separately captured.

• Consolidated amount of Intra-State supplies to a consumer (non-registered person) for each rate of tax.

• Zero rated supplies, Exempted supplies, Nil-rated supplies, Exports (including deemed exports) and non-GST supplies should each be captured, separately.

• Tax liability arising in the current tax period where invoice is not issued in the current tax period (i.e., yet to be raised, in case of advance).

• Invoices issued in the current tax period for which tax was already paid earlier (adjusting the previous advances).

• Supplies made through e-commerce portal of other companies to registered taxable persons and other consumers, separately.

• The supplier has to mention the Harmonized System of Nomenclature for goods and Service Accounting Code.

• Documents issued during the tax period.

FORM GSTR-2A is an auto-drafted form and contains the details of inward supplies of the assesse, the details of which have been uploaded by the supplier. It also contains the input tax credit distributed by the Input Service Distributor, tax deducted at source under Section 51 and tax collected at source under Section 52.

In FORM GSTR-1 (return), the description of goods and services may not be required to be submitted by the taxpayer as the same will be identified through the submission of HSN code for goods and Accounting Code for services. HSN code as specified below shall be furnished in FORM GSTR-1. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “S”. The taxpayers who have turnover below the limit of Rs. 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.