What is 4A, 4B, 6B, 6C in GSTR 1?

What is 6B in GST?

Table 6B: To enter details of debit or credit notes received. 3. Table 6A: To make amendments to information furnished in earlier returns in Table 3. 4. Table 6C: To make amendments to debit or credit notes received.

What is 4B in gstr1?

Sub Table 4B is meant for invoice details of registered supplies (rate wise) attracting reverse charge under sub- section (3) of section 9. Any supply made by SEZ to DTA, is required to be reported by SEZ unit in this table.

What is table 4A?

The details in table 4A are auto-drafted based on details in Form GSTR-4A. You can check and edit the details, if required. (From FY 2021-22 and onwards). Inward supplies that attract reverse charge, are not to be provided in table 4A and the same shall be provided in table 4B.

What are the 4 types of GST?

Types of GST in India

CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)

What is annual return in Form 4A?

The GSTR-4A is a purchase-related tax return for composition dealers. It is generated automatically on the GSTN portal based on the information uploaded by the suppliers against the GSTIN of the composition dealer.

What is 6A in GSTR1?

What is Table 6A of Form GSTR1? The GST Council introduced Table 6A of Form GSTR1 to help Exporters claim GST refund on goods exported out of India. The full cycle of GST return filing is yet to be completed and the due dates for July GSTR 2 and GSTR 3 returns has recently been extended.

What is b to c others in GSTR 1?

B2C supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).

What is the penalty for not filing GSTR-1?

In the case of late filing of GSTR-1 (outward supplies details), the late fee is ₹50/day with a limit of ₹5,000. From July 2025, all taxpayers are required to file GSTR-3B returns, and penalties are imposed in strict compliance with the late fee schedule.

How to fill GSTR 1 step by step?

To file a nil Form GSTR-1, perform the following steps:

1. Access the www.gst.gov.in URL. ...
2. The File Returns page is displayed. ...
3. Click the PREPARE ONLINE button in the GSTR1 tile.
4. The GSTR-1 – Details of outward supplies of goods or services page is displayed. ...
5. The Nil File GSTR-1 page will be displayed.

What is B to B transaction in GST?

What are B2B invoices in GST? B2B invoices in GST are issued for transactions between registered businesses. In this case, the buyer can claim an input tax credit (ITC). These are very important since they help maintain the flow of credit within the supply chain.

What is the difference between B2CS and B2CL?

B2CS (B2C Small): For sales below Rs. 2.5 lakh, place of supply is not required. B2CL (B2C Large): For sales above Rs. 2.5 lakh, place of supply must be mentioned.

What are the 4 GST rates in India?

The current GST rates in India are divided into the following slabs: 0% (exempt), 5%, 18%, and 40%. The 0% rate is for fresh, unbranded essentials, while the 5% and 18% rates cover the majority of goods and services. The new 40% rate applies to a few select luxury and demerit items.

Who collects the Utgst?

The UTGST is levied and collected by the Central government on every intra-UT supply of goods and services. The UGST rate does not exceed 20%, as notified by the Central government on the recommendations of the GST Council. The UTGST is charged along with the CGST on every taxable supply.

What is GST R1, 2A, and 3B?

• GSTR 3B is a summary return with revenue. implication. • GSTR 1 is a monthly/quarterly return with. invoice-wise outward supply details. • GSTR 2A is an auto-populated return.

What is B2B invoices 4A 4B 4C 6B 6C?

TABLE 4A, 4B, 4C, 6B, 6C - B2B INVOICES - RECEIVER-WISE SUMMARY. In this table, you can add details of taxable outward supplies made to registered person. Additionally, invoices auto-populated from e-invoices will be available in this table. This page provides you the receiver-wise summary of the already added invoices ...

What is the rule 4A and 4B of GST?

The Rule 89(4A) & 89(4B) of the CGST Rules, prescribed the manner of computing the eligible refund of unutilised ITC accumulated on account of export of goods under LUT, for cases where the inputs were procured availing the benefit of certain specified notifications under GST.

What is 4B in Gstr-1?

Table 4B for supplies attracting reverse charge, rate-wise; and c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise.

What is 6B in GSTR 1?

GSTR-1 B2B invoices help claim Input Tax Credit (ITC) and ensure GST compliance. B2B invoices are auto-populated in the 4A, 4B, 4C, 6B, 6C table through the GST portal using e-invoicing. Uploading invoices involves accessing the Returns Dashboard and choosing to prepare GSTR-1 online.

What is Table 6 of gstr1?

Table 6A of GSTR-1 needs export details to be reported. Under GST, exports are considered to be zero-rated supplies. The suppliers of zero-rated supplies enjoy certain benefits under the GST law very similar to customs law.

Is export sale B2B or B2C?

The HSN summary in GSTR-1 is a crucial compliance step for GST filers. As per CBIC's latest advisory, exports fall under the B2C category.