I HAVE SAMLL RETAILER TRADERS FEW LARGE TRADERS CLIENTS. I AM FILING GSTR 1 WITHIN DUE DATE AND ALMOST OUR CLIENTS SELL THE GOODS TO CONSUMERS NOT TO REGISTERED DEALER. AND ONLY FEW TRADERS SELLS REGISTERED DEALERS IN AVERAGE NOT WHOLE YEAR BUT ALMOST FOUR TO SIX MONTHS IN A YEAR.
MY QUERY IS WHILE FILING GSTR 1 I AM FILL THE TABLES OF 12 AND 13 OF THE FORM.
PLEASE CLARIFY ME IT IS MANDATORY TO BE FILLED THE TABLE OR ITS OPTIONAL, BECAUSE I NEVER FILLED THE TABLES UNTILL GST CAME INTO FORCE.
07 July 2024
In GSTR-1, Tables 12 and 13 pertain to details of supplies made to consumers and unregistered persons, respectively. Let me clarify the requirement for these tables:
1. **Table 12 - Supplies made to unregistered persons (consumers):** - **Mandatory or Optional:** It is mandatory to provide details in Table 12 if you have made supplies to unregistered persons (consumers) during the tax period. This table captures information such as the total taxable value and the integrated tax (IGST) applicable on such supplies.
2. **Table 13 - Supplies made to composition taxable persons and other exempt/nil-rated/ non-GST supplies:** - **Mandatory or Optional:** Similar to Table 12, Table 13 is mandatory if you have made supplies to composition taxable persons or other exempt/nil-rated/non-GST supplies during the tax period. This table requires details of the total taxable value and the applicable tax rate (if any) on such supplies.
### Clarification: - **Filing Requirement:** If you have made supplies to consumers (unregistered persons), you are required to fill Table 12 in your GSTR-1. This includes details of all supplies made to consumers, even if it was not a requirement before GST was implemented.
- **Compliance:** It's important to ensure that all relevant information is correctly reported in GSTR-1, including supplies to unregistered persons and other specified categories as per the format provided.
### Conclusion: - For accurate GST compliance, if you have made supplies to consumers or unregistered persons, it is mandatory to fill Tables 12 and 13 in GSTR-1. This ensures that your GST returns are complete and in accordance with GST regulations. If you have not been filling these tables, it's advisable to start including these details in your filings to avoid any compliance issues.
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