GSTR 1A Form (Download Excel PDF GSTR 1A Format)

GSTR 1A Form (Download GSTR 1A Format): To enter the Details of outwards supplies of goods or services, Return shall be filed in Form GSTR 1A. The format for GSTR 1A Form has been officially made available by the Central Government and we have provided the same below. The  GSTR 1A Form given here has been compressed for quick download and also optimized for mobile viewing. If you face any problems while downloading the  GSTR 1A Form or for any further suggestions relating to  GSTR 1A Form, post your comments below in our discussions section.

Download GSTR 1A Form

GSTR 1A Form Due Date	20th of Next Month
GSTR 1A Form Purpose	Outward Supplies
GSTR 1A Form Link	Download

Illustration of GST Calculation : GSTR 1A Form

Let us assume that the GST is set at 20%. Suppose that the manufacturing cost of a Product A is 100 and assuming a GST of 20% the total amount is Rs. 120. The next step of taxation would be when the Product is sold to consumers, let’s say at a price of 150.

So the GST will charge another 20% on just the difference of Rs. 150 and Rs. 120 i.e. only 20% on Rs. 30 which is equal to Rs. 6. So the final price is Rs. 150 + Rs. 6. Unlike the case of petrol pricing there is no tax on a tax now.

This eliminates the cascading effect of taxes which is very prevalent in our economy and has been simplified to an elemental level in the example (included in GSTR 1A Form).

Since the GST will be applied at every step of value creation it will be very difficult for black money owners to participate anywhere in the value chain with the GST without accounting for all other transactions along with GSTR 1A Form. The GST is estimated to provide an immediate boost of 0.9% – 1.4% of the GDP.

Difference between CGST and SGST :  GSTR 1A Form

India is a federal democracy that is one which has clear demarcation of powers, responsibility and revenue collection between the states and the centre in its constitution. For example law and order falls under the state’s jurisdiction while the nation’s defence is the centre’s responsibility and also for GSTR 1A Form analysis.

The GST too needs to have clear provisions on what areas the centre and the state are allowed to collect revenue from taxation to prevent an overlapping.

The GSTR 1A Form is the areas where the centre has the powers and State GST where the State has taxation capabilities. The IGST or Integrated GST is for movement of goods within the states of the Indian union.

This will be collected by the union however will be transferred over to the states. Thus it is essential that if and when the GST comes out it is rolled over in the entire nation simultaneously.