GSTR-1 Table 7 (B2CS) kya hai aur kaise bharte hain

Table 7 mein kya jata hai

Aise saare sale jo aam customer ko hui, jiske paas GST number nahi hai. Marketplace ki 95 percent sale yahi hoti hai.

Isme invoice-wise detail nahi deni hoti. Sirf state aur tax rate ke hisaab se total. Isliye ise summary table kehte hain.

Grouping kaise hoti hai

Har unique combination ka ek row: delivery state plus tax rate. Kerala 5 percent ek row, Kerala 18 percent alag row, Bihar 5 percent alag.

Ek seller ki August file mein 31 state thi aur rate 5 aur 18. 53 combination bane. Jo zero pe net hue wo hata diye, 49 row bachi.

Minus value allowed hai

Ye sawaal sabse zyada poocha jata hai. Jawab: haan.

B2CS ke liye alag credit note table nahi hota, isliye return seedha yahin minus hota hai. Humne sarkar ke apne GSTN Offline Tool mein −₹500 ki row daal ke dekha, save bhi hui, summary mein bhi aayi, aur JSON bhi ban gaya. Koi error nahi.

Iska matlab: jis mahine return zyada ho, us state ka minus return mein rakhna sahi hai. Usse us mahine ka tax kam ho jata hai.

Intra-state aur inter-state

Agar delivery state aapke GSTIN ke state jaisa hai to CGST aur SGST, aadha-aadha. Alag state hai to IGST, poora.

Delhi ke seller ne Delhi mein becha. CGST + SGST. Delhi ke seller ne Bihar mein becha. IGST.

Zero percent wala maal yahan nahi jata

Nil rated ya exempt maal Table 8 mein jata hai, Table 7 mein nahi. Kuch tools ise galti se Table 7 mein daal dete hain, usse Table 7 badh jata hai aur Table 8 khali reh jata hai.