Understanding the GSTR-1 Reports at Swipe

General
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GSTR-1 is a report that captures all sales invoices for GST filing. At Swipe, we categorize invoices as per GST norms to make your filing easier. Here’s a simple breakdown of each section you’ll see when downloading the JSON file.

Types of Invoices in GSTR-1 Reports

1. B2B (Business to Business)

  • Shows all invoices for customers who have a GST number.
  • Example: A wholesale supplier sells goods worth ₹1,00,000 to a retailer who has a GST number. This will be recorded under B2B.

2. B2CL (Business to Consumer – Large)

  • Shows invoices for customers who don’t have a GST number but where the invoice value is more than ₹2.5 Lakhs.
  • Example: A car showroom sells a car worth ₹5,00,000 to an individual customer without a GST number. This will be recorded under B2CL.

3. B2CS (Business to Consumer – Small)

  • Shows invoices for customers who don’t have a GST number and where the invoice value is less than ₹2.5 Lakhs.
  • Example: A shop sells electronics worth ₹20,000 to an individual customer. This will be recorded under B2CS.

4. CDNR (Credit/Debit Note Registered)

  • Shows sales return invoices for customers with GST numbers.
  • Any credit/debit note for a B2C invoice will be adjusted in the B2C section for customers from the same state.
  • Example: A retailer with a GST number returns defective goods worth ₹10,000, and a credit note is issued. This will be recorded under CDNR.

5. CDNUR (Credit/Debit Note Unregistered)

  • Shows sales return invoices for customers who don’t have a GST number.
  • Only interstate transactions are shown in this section.
  • Example: A customer from another state returns a product worth ₹15,000, and a credit note is issued. This will be recorded under CDNUR.

6. CONSOLIDATED

  • Displays all sales invoices including B2B, B2CL, and B2CS together.
  • Example: A business owner wants to view all sales invoices at once, including those for customers with and without GST numbers. The consolidated section provides a combined view.

7. EXPORT

  • Displays all export invoices.
  • You will see invoices under WPAY/WOPAY (With Payment or Without Payment of IGST on exports).
  • Example: A company exports goods worth ₹10,00,000 to the USA. This will be recorded under EXPORT.

8. HSN SUMMARY

  • Groups invoices according to HSN/SAC codes for products/services sold.
  • Example: A business sells multiple products under different HSN codes. The report will summarize sales based on these HSN codes.

Important Note:

  • If the same invoice number appears multiple times in the reports, it may be due to different tax slabs applied to the invoice items.