GSTR1 - Detailed
📄 GSTR-1 – Detailed Report
The GSTR-1 – Detailed Report is a comprehensive GST compliance report that lists all outward supplies (sales transactions) in complete detail, as required for GSTR-1 filing. Unlike the GSTR-1 Sales Invoice Report that focuses on invoice-level summaries, this report provides line-item level details for each sales invoice, ensuring accuracy in GST returns, reconciliation, and audits.
🎯 Purpose of the Report
-
To provide transaction-wise and item-wise sales details for GSTR-1 filing.
-
To capture all GST-relevant fields including tax rates, HSN/SAC codes, and place of supply.
-
To assist in reconciling sales data with GST portal records.
-
To serve as an audit-ready document for statutory compliance.
📌 Key Data Fields
| Field | Description |
|---|---|
| Invoice Number | Unique number of the sales invoice. |
| Invoice Date | Date when the invoice was issued. |
| Customer GSTIN | GST identification number of the buyer (if registered). |
| Customer Name | Full name of the buyer. |
| Place of Supply | State/UT where the supply is made. |
| Invoice Type | B2B, B2C Large, B2C Small, Export, SEZ, Deemed Export. |
| Item Code / SKU | Internal product code or stock keeping unit. |
| Item Description | Product or service description. |
| HSN/SAC Code | Harmonized System Nomenclature / Service Accounting Code. |
| Quantity | Number of units sold. |
| UOM | Unit of Measure for the product/service. |
| Item Rate | Per unit rate excluding GST. |
| Taxable Value | Value before GST. |
| GST Rate (%) | Applicable GST rate (e.g., 5%, 12%, 18%, 28%). |
| IGST Amount | Integrated GST charged. |
| CGST Amount | Central GST charged. |
| SGST/UTGST Amount | State GST / Union Territory GST charged. |
| Reverse Charge | Yes/No, if reverse charge mechanism applies. |
| Export Details | Export type, shipping bill number/date (if applicable). |
🔍 Filter & Search Options
-
Date Range: Monthly, quarterly, or custom periods.
-
Customer GSTIN / Name.
-
Place of Supply.
-
Invoice Type (B2B, B2C, Export, SEZ).
-
HSN/SAC Code.
-
Tax Rate filter.
📊 Insights Provided
-
Breakdown of sales per customer, per state, and per GST rate.
-
HSN-wise and item-wise sales details.
-
Interstate vs intrastate supply segregation.
-
Tracking of nil-rated, exempted, and non-GST supplies at item level.
📤 Export & Integration
-
Export to Excel/CSV in GST-compliant format.
-
Direct JSON file generation for GST portal upload.
-
Integrated with GST Reconciliation Module for mismatch detection.
✅ Benefits
-
Offers complete visibility into every taxable sales transaction.
-
Helps prevent filing errors by validating GST details at the item level.
-
Acts as a reference document during tax audits.
-
Reduces compliance risk by ensuring accurate GST reporting.
📈 Example Layout
| Inv No. | Date | GSTIN of Customer | Place of Supply | Item Code | Description | HSN Code | Qty | UOM | Rate | Taxable Value | GST Rate | IGST | CGST | SGST | Invoice Type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SI-2025-001 | 01-08-2025 | 27ABCDE1234F1Z5 | Maharashtra | PRD-101 | Laptop - Model X | 8471 | 2 | Nos | 50,000 | 1,00,000.00 | 18% | 0.00 | 9,000.00 | 9,000.00 | B2B |
| SI-2025-005 | 03-08-2025 | - | Karnataka | PRD-203 | LED TV - 55 Inch | 8528 | 1 | Nos | 50,000 | 50,000.00 | 18% | 9,000.00 | 0.00 | 0.00 | B2C Large |