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 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
(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 3)