In table 7 B2C (Others) of GSTR1 are we required to enter online E-commerce sales details?

SR Srikrishnakumar asked on 11 July 2020, 06:16
2 answers / 628 views / 4 votes
according to GST, all kinds of Sales, wether its direct or E-commerce sales, must be shown in the GSTR1 table. there are 3 different sales categories in the table. B2B sales under column 4A, 4B, 4C. B2C large buyer sales under column 5A, 5B, B2C small buyer sales under column 7.

As per GST Act any kind of sale whether its direct or e-commerce or through agent all sales must be shown in GSTR -1.

In GSTR 1 sales are shown in three different filed according to sales category :-

  1. Under column no 4A,4B,4C,6B and 6C details related to B2B
  2. Under column no. 5A and 5B invoice details related to B2C large buyer
  3. Under column no 7 invoice related to B2C small buyer and all the invoices which are not covered under above 2 points are covered here except export sales.

Details related to export sales :-

  1. Under Column no.6A Export sale related sales data are shown.

In this way a person muat show all invoice details in GSTR 1 whether related to e-commerce or direct sale.

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