Business Information

Verify the accuracy of the legal name, trade name, and GSTIN (Goods and Services Tax Identification Number) mentioned in the GSTR-1 form.

Cross-check the financial year and tax period mentioned in the form.

Outward Supplies (Sales)

B2B Invoices

Ensure all invoices issued to registered taxpayers (B2B) are included.

Validate the accuracy of invoice numbers, dates, and values.

Verify that the recipient's GSTIN is mentioned correctly.

B2C Large Invoices

Include all invoices with a value exceeding INR 2.5 lakhs issued to unregistered persons (B2C Large).

Verify the accuracy of invoice numbers, dates, and values.

B2C Small Invoices

Include summary details of all B2C invoices with a value below INR 2.5 lakhs.

Verify the accuracy of total invoice count and aggregate value.

Export Invoices

Include details of invoices issued for export of goods or services.

Verify the accuracy of invoice numbers, dates, and values.

Debit/Credit Notes

Include details of any debit or credit notes issued during the tax period.

Verify the accuracy of note numbers, dates, and values.

Nil or Exempt Supplies

If there were no outward supplies during the tax period, ensure this section is properly filled with the appropriate check-box selected.

Amendments to Outward Supplies

Include details of any amendments made to previously reported outward supplies.

Verify the accuracy of amendment numbers, dates, and values.

HSN Summary of Outward Supplies

Taxable Supplies

Include the summary of HSN (Harmonized System of Nomenclature) codes for taxable supplies made.

Verify the accuracy of HSN codes, description, and values.

Nil Rated/Exempt/Non-GST Supplies

Include the summary of HSN codes for nil rated, exempt, or non-GST supplies made.

Verify the accuracy of HSN codes, description, and values.

Export Details

Include details of exports made during the tax period.

Verify the accuracy of shipping bill numbers, dates, and values.

Credit/Debit Notes Issued to Registered Persons

Include details of credit or debit notes issued to registered taxpayers.

Verify the accuracy of note numbers, dates, and values.

Amendments to Credit/Debit Notes

Include details of any amendments made to previously reported credit or debit notes.

Verify the accuracy of amendment numbers, dates, and values.

Advances Received

Include details of advances received during the tax period.

Verify the accuracy of advance receipt numbers, dates, and values.

Amendments to Advances Received

Include details of any amendments made to previously reported advances received.

Verify the accuracy of amendment numbers, dates, and values.

Supplies Made Through E-commerce Operators

If applicable, include details of supplies made through e-commerce operators.

Verify the accuracy of invoice numbers, dates, and values.

Amendments to Supplies Made Through E-commerce Operators

Include details of any amendments made to previously reported supplies made through e-commerce operators.

Verify the accuracy of amendment numbers, dates, and values.

Documents Issued During the Tax Period

Include details of documents issued during the tax period, such as delivery challans, receipt vouchers, etc.

Verify the accuracy of document numbers, dates, and values.

Summary of Advances Received/Payments Made on Account of Reverse Charge

Include a summary of advances received or payments made on account of reverse charge mechanism.

Verify the accuracy of the total amount of advances received and/or payments made.

HSN Summary of Inward Supplies

Include the summary of HSN codes for inward supplies received during the tax period.

Verify the accuracy of HSN codes, description, and values.

Late Fees and Interest Payable

If applicable, include details of any late fees or interest payable.

Verify the accuracy of the late fee/interest amounts.

Verification

Ensure all the necessary fields in the GSTR-1 form are filled accurately.

Verify the declaration, sign, and date the form.

Note: This checklist provides a general outline for GSTR-1 filing for construction organizations. It is recommended to consult with a tax professional or refer to the official GST guidelines for specific requirements and updates.