FORM GSTR-1 - Monthly outward statement with omission traced to GSTR1A
Report monthly outward invoices and all applicable summaries.
Responsible actor: The registered taxpayer responsible for this specific return. Provision: Section 37; rule 59(1); ordinary monthly eleventh-day deadline.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Law and form amendments checked on 21 October 2026. The stated period and fictional assumptions control this completed flowed model; it is not an issued portal PDF or an executed filing.
Worked facts and completed entries
Monthly regular Branch M: preceding-year PAN turnover 60000000. September 2026 ordinary business-consulting invoices are EDU-SEP-001 dated 5 September,taxable 1000000 plus CGST/SGST 90000 each, and EDU-SEP-002 dated 25 September,taxable 100000 plus 9000 each. Recipients and POS are Karnataka. The first invoice is in GSTR1 assumed filed 10 October; the second was omitted and is added once in optional GSTR1A on 15 October before GSTR3B on 19 October. Final taxable outward value 1100000,tax 99000 per head. All identities/filings are fictional assumptions.
Period and 1–2 identity
| Financial year / month | FY 2026–27 / September 2026 |
|---|---|
| 1. GSTIN | 29AABCA0000A1ZT |
| 2(a)/(b). Legal / trade name | Aster Learning Supplies Private Limited (fictional) / Aster Learning Supplies |
3. Current ARN and date
| 3(a). ARN | Not generated: unfiled fictional model |
|---|---|
| 3(b). Date of ARN | Not generated: assumed filing 10 October 2026 creates no actual acknowledgement |
4A/B. Registered outward invoices
| Branch | Recipient GSTIN | Invoice / date | Invoice value | Rate | Taxable | IGST | CGST | SGST | Cess | POS |
|---|---|---|---|---|---|---|---|---|---|---|
| 4A ordinary | 29AABCB0000B1ZQ | EDU-SEP-001 / 5 September 2026 | 1180000 | 18% | 1000000 | 0 | 90000 | 90000 | 0 | Karnataka29 |
| 4B reverse charge | Not applicable | Not applicable | 0 | Not applicable | 0 | 0 | 0 | 0 | 0 | Not applicable |
5. Inter-State B2C large
No unregistered inter-State invoice above 100000. POS, invoice number/date and rate:not applicable; invoice/taxable value, IGST and cess:0.
6A/B/C. Exports, SEZ and deemed exports
All branches unselected. Recipient GSTIN, invoice number/date and shipping-bill number/date:not applicable. Invoice value, rate, taxable value and IGST/CGST/SGST/cess:0 for each branch.
7. Other taxable B2C
| Branch | POS | Rate | Taxable | IGST | CGST | SGST | Cess |
|---|---|---|---|---|---|---|---|
| 7A intra-State | Not applicable | Not applicable | 0 | 0 | 0 | 0 | 0 |
| 7B inter-State up to 100000 | Not applicable | Not applicable | 0 | 0 | 0 | 0 | 0 |
8. Nil, exempt and non-GST
| Recipient / geography | Nil | Exempt | Non-GST |
|---|---|---|---|
| 8A inter-State registered | 0 | 0 | 0 |
| 8B intra-State registered | 0 | 0 | 0 |
| 8C inter-State unregistered | 0 | 0 | 0 |
| 8D intra-State unregistered | 0 | 0 | 0 |
9A/B/C. Invoices and notes
No original debit/credit note or invoice/shipping-bill/note amendment. Original/revised recipient GSTIN, document number/date, shipping-bill number/date and POS:not applicable. Every rate, document value, taxable value and four-head tax amount:0. For GSTR1 these are earlier-period amendments; for GSTR1A these are current-period particulars.
10A/B. B2C amendments
No intra/inter-State amendment. Original period and POS:not applicable. Every rate, revised taxable value and four-head tax amount:0.
11. Advances and adjustments
No11I A(1)/A(2) advance received, B(1)/B(2) advance adjusted, or 11II amendment to those branches. Month/POS/amendment category:not applicable; every rate, gross advance/adjustment and four-head tax amount:0.
12. Current separate B2B/B2C HSN tabs
| Tab | SAC / description | UQC / qty | Rate | Total value | Taxable | IGST | CGST | SGST | Cess |
|---|---|---|---|---|---|---|---|---|---|
| B2B | 998312 / business consulting | NA /0 service | 18% | 1180000 | 1000000 | 0 | 90000 | 90000 | 0 |
| B2C | No supply | NA /0 | Not applicable | 0 | 0 | 0 | 0 | 0 | 0 |
13. Documents issued
| Nature | Serial from | Serial to | Total | Cancelled | Net |
|---|---|---|---|---|---|
| 1. Outward invoice | EDU-SEP-001 | EDU-SEP-002 | 2 | 0 | 2 |
| 2. Inward invoice:unregistered supplier | Not applicable | Not applicable | 0 | 0 | 0 |
| 3. Revised invoice | Not applicable | Not applicable | 0 | 0 | 0 |
| 4. Debit note | Not applicable | Not applicable | 0 | 0 | 0 |
| 5. Credit note | Not applicable | Not applicable | 0 | 0 | 0 |
| 6. Receipt voucher | Not applicable | Not applicable | 0 | 0 | 0 |
| 7. Payment voucher | Not applicable | Not applicable | 0 | 0 | 0 |
| 8. Refund voucher | Not applicable | Not applicable | 0 | 0 | 0 |
| 9. Job-work challan | Not applicable | Not applicable | 0 | 0 | 0 |
| 10. Approval challan | Not applicable | Not applicable | 0 | 0 | 0 |
| 11. Liquid-gas challan | Not applicable | Not applicable | 0 | 0 | 0 |
| 12. Other non-supply challan | Not applicable | Not applicable | 0 | 0 | 0 |
14. Supplier supplies through ECO
| Branch | ECO GSTIN | Net value | IGST | CGST | SGST | Cess |
|---|---|---|---|---|---|---|
| 14(a) section 52 | Not applicable | 0 | 0 | 0 | 0 | 0 |
| 14(b) section 9(5) | Not applicable | 0 | 0 | 0 | 0 | 0 |
14A. Supplier ECO amendments
Both branches nil. Original month/quarter/ECO GSTIN and revised ECO GSTIN:not applicable. Revised net value and four tax heads:0.
15. ECO section 9(5) reporting
Taxpayer is not an ECO here. Each registered/unregistered supplier × registered/unregistered recipient branch is nil. Supplier/recipient GSTIN, document/date/rate/POS:not applicable; value and four tax amounts:0.
15A(I)/(II). ECO amendments
No registered or unregistered recipient amendment for either supplier class. Original/revised GSTI Ns/document/date/period/rate/POS:not applicable; revised supply value and four tax amounts:0.
Reconciliation of the omission
The document register contains two issued invoices, so table 13 reports both. Table12 matches the one invoice actually reported here. The second invoice’s100000 taxable value and 9000 tax per head are added once through the separate current-period GSTR1A example; the tax is not silently treated as paid by this outward statement.
Verification of registered person
Meera Rao, fictional authorised director, solemnly affirms these entries are true to the stated educational facts and nothing is concealed. Place:Bengaluru. Date:10 October 2026. Name/status:Meera Rao,director. Signature:not executed. No DSC, ARN, professional certificate or tax payment is simulated.
How this form moves the matter forward
- Identify the return, GSTIN, financial year and monthly or quarterly status. Reconcile each invoice and every applicable source-table branch.
- Match GSTR1 plus any GSTR1A to GSTR3B; match ITC to the invoice, receipt, supplier statement and statutory eligibility. Annual statements reconcile the relevant year and prescribed next-year disclosures.
- Use actual portal authentication and ledger/payment records. This unsigned fictional model creates no ARN, DSC, bank debit, professional opinion or approval.
Evidence supporting these entries
- Invoice/note registers, books and filed GSTR1/1A/3B records for the stated period
- GSTR2B, invoice/receipt and ITC eligibility/reversal evidence, with tax-head payment reconciliation
- For annual returns: actual GSTIN-wise financial-statement reconciliation, balance sheet, profit and loss account and supporting schedules
Additional primary authority: Current CGST Act sections 16/17/37/39/44/49: reporting, return liability, ITC and annual reconciliation..
Additional primary authority: Current rules 59/61/80: current-period amendment window, monthly liability and self-certified annual reconciliation..
Additional primary authority: Notification 26/2022 pages 8–13: GSTR1 changes and new 14/14A/15/15A supplier/ECO tables..
Additional primary authority: Notification 12/2024: paragraph 28 page 11 changes B2C-large threshold from 1 August 2024; paragraph 29 pages 12–19 inserts current GSTR1A; paragraph 32 pages 28–29 changes GSTR3B6.1; paragraph 39 pages 31–34 adds annual ECO rows..
Additional primary authority: Current GSTN GSTR1 manual: separate B2B/B2C HSN tabs from May 2025; table 13 document particulars; B2C-large threshold above 100000..
Additional primary authority: Official explanatory notes: SAC998312 ordinary business consulting/public relations; this example is not exempt education..
Additional primary authority: CBIC service-rate table serial 21(ii), heading 9983: ordinary other professional/technical/business services 9% CGST+9% SGST/18% IGST..
Period and legal consequences
Replace the old 250000 inter-State unregistered large-invoice threshold with above 100000 from 1 August 2024. Use current 14/14A/15/15A tables to distinguish supplier section 52 disclosure and ECO section 9(5) liability. From May 2025 table 12 has separate B2B/B2C summaries. Table13 counts issued documents, including an omitted taxable invoice. GSTR1 itself pays no tax; this case corrects that omission once through current-period GSTR1A before GSTR3B.
Primary source and exact locator
Official notified form source: Prescribed GSTR-1 tables and instructions: source PDF pages 107–116. Later cited amendments control conflicting historical text..
CGST Act and government-hosted Act and Rules compilation - Section 37; rule 59(1); ordinary monthly eleventh-day deadline. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered taxpayer responsible for this specific return. Report monthly outward invoices and all applicable summaries.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Invoice/note registers, books and filed GSTR1/1A/3B records for the stated period; GSTR2B, invoice/receipt and ITC eligibility/reversal evidence, with tax-head payment reconciliation; For annual returns: actual GSTIN-wise financial-statement reconciliation, balance sheet, profit and loss account and supporting schedules.