Gst and Tax Expert


GSTR1 CSV format definition

5  Table Name: Taxable outward supplies to a registered person

Table Code: b2b

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 ctin GSTIN/UID   GSTIN/UID of the Receiver taxpayer/UN, Govt Bodies
2 cfs   Character (Y/N) GSTR2 filing status of counter party
3 inum Invoice Number   INVOICE
4 idt Invoice Date  
5 val Value  
6 pos POS(only if different from the location supply)  
7 rchrg Indicate if supply attracts Reverse Charge Y/N
8 etin EcomOperator  
9 inv_typ Invoice type R- Regular B2B Invoices, DE – Deemed Exports, SEWP – SEZ Exports with payment, SEWOP – SEZ exports without payment
10 cflag Counter Party Flag A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
11 opd Original Period  
12 updby Uploaded by S- Supplier, R- Receiver
13 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
14 chksum Invoice Check sum value
15 srctyp Source Type of IRN
16 irn IRN number
17 irngendate IRN generation Date
18 diff_percent Differential percentage
19 itm_det Item Details ITEM
20 num Serial No.  
21 rt Rate
22 txval Taxable value of Goods or Service as per invoice  
23 iamt Amount   IGST
24 camt Amount   CGST
25 samt Amount   SGST
26 csamt Amount   CESS

6  Table Name: Taxable outward supplies to a registered person

Table Code: b2ba

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 ctin GSTIN/UID   GSTIN/UID of the Receiver taxpayer/UN, Govt Bodies
2 oinum Original invoice number   INVOICE
3 oidt Original invoice date  
4 inum Invoice Number  
5 idt Invoice Date  
6 val Value  
7 pos POS(only if different from the location supply)  
8 rchrg Indicate if supply attracts Reverse Charge Y/N
9 etin EcomOperator  
10 inv_typ Invoice type R- Regular B2B Invoices, DE – Deemed Exports, SEWP – SEZ Exports with payment, SEWOP – SEZ exports without payment
11 cflag Counter Party Flag A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
12 opd Original Period  
13 updby Uploaded by S- Supplier, R- Receiver
14 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
15 chksum Original Invoice Check sum value
16 diff_percent Differential percentage
17 itm_det Item Details ITEM
18 num Serial No.  
19 rt Rate
20 txval Taxable value of Goods or Service as per invoice  
21 iamt Amount   IGST
22 camt Amount   CGST
23 samt Amount   SGST
24 csamt Amount   CESS

7  Table Name: Taxable outward supplies to  a consumer where Place of supply(Sate Code) is other than the sate where supplier is located(Inter-sate supplies) and invoice value is more than Rs 2.5 lakh

Table Code : b2cl

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 pos Place of Supply    
2 inum Invoice Number   INVOICE
3 idt Invoice Date  
4 val Value  
5 flag Invoice Status One Character(N)
6 etin Ecom Gstin  
7 chksum Invoice Check sum value  
8 diff_percent Differential percentage  
9 inv_typ Invoice Type  
10 itm_det Item Details ITEM
11 num Serial no  
12 rt Rate
13 txval Taxable value  
14 iamt Amount   IGST
15 csamt Amount   CESS

8  Table Name: Taxable outward supplies to  a consumer where Place of supply(Sate Code) is other than the sate where supplier is located(Inter-sate supplies) and invoice value is more than Rs 2.5 lakh

Table Code : b2cla

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 pos Place of Supply    
2 oinum Invoice Number   INVOICE
3 oidt Invoice Date  
4 inum Invoice Number  
5 idt Invoice Date  
6 val Value  
7 flag Invoice Status One Character(N)
8 etin Ecom Gstin  
8 chksum Invoice Check sum value  
8 inv_typ Invoice type  
8 diff_percent Differential percentage  
9 itm_det Item Details ITEM
10 num Serial no  
9 rt Rate as per invoice
10 txval Taxable value of Goods or Service as per invoice  
11 iamt Amount   IGST
12 csamt Amount   CESS

9  Table Name:  Taxable outward supplies to consumer(Other than 6 above)

Table Code : b2cs

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 sply_ty Supply Type   INTER/INTRA
2 etin Ecom Operator Gstin
3 pos Place of Supply
4 typ Type E/OE (Ecom/Other than Ecom)
5 flag Invoice Status One Character(N)
6 txval Taxable value   Taxable value of Goods or Service as per invoice
7 rt Rate as per invoice  
8 iamt Amount   IGST
9 camt Amount   CGST
10 samt Amount   SGST
11 csamt Amount   CESS
12 chksum Invoice Check sum value  
13 diff_percent Differential percentage  

10  Table Name:  Taxable outward supplies to consumer(Other than 6 above)

Table Code : b2csa

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 sply_ty Supply Type   INTER/INTRA
2 etin Ecom Operator Gstin
3 pos Place of Supply
4 typ Type E/OE (Ecom/Other than Ecom)
5 flag Invoice Status One Character(N)
6 opos Original Place of Supply  
7 omon Original Month  
8 diff_percent Differential percentage  
9 rt Rate as per invoice  
10 txval Taxable value of Goods or Service as per invoice  
11 iamt Amount   IGST
12 camt Amount   CGST
13 samt Amount   SGST
14 csamt Amount   CESS

11  Table Name : Details of Credit/Debit Notes  

Table Code : cdnr

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 ctin GSTIN   Counter party GSTIN
2 nt Credit Debit Note details
3 ntty Credit/debit note type/ Refund Voucher C/D/R Credit/debit note
4 nt_num Credit note/debit note / Refund Voucher Number
5 nt_dt Credit Note/Debit Note/ Refund Voucher date
6 inum number   Original Invoice
7 idt Date
8 flag Invoice Status A-Accepted ,R-Rejected, N-No action ,U-Uploaded, P-Pending
9 rsn Reason for Issuing Dr./ Cr. Notes Post Sale Discount
10 p_gst Pre GST Regime Dr./ Cr. Notes One character(Y/ N)
11 cflag Counter Party Flag A-Accepted ,R-Rejected, N-No action ,U-Uploaded, P-Pending
12 opd Original Period
13 updby Uploaded By R/S
14 val Value  
15 chksum Invoice Check sum value  
16 rchrg Reverse Charge Y/N
17 inv_typ Invoice type (R/SEWP/SEWOP/DE/CBW)
18 d_flag delink flag  
19 diff_percent Differential percentage  
20 srctyp Source Type of IRN  
21 irn IRN number  
22 irngendate IRN generation Date  
23 itm_det Item Details   ITEM
24 num Serial no  
25 rt Rate  
26 txval Taxable value of Goods or Service as per invoice  
27 iamt Amount   IGST
28 camt Amount   CGST
29 samt Amount   SGST
30 csamt Amount   CESS

12  Table Name : Details of Credit/Debit Notes  

Table Code : cdnra

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 ctin GSTIN   Counter party GSTIN
2 nt Credit Debit Note details
3 ntty Credit/debit note type/ Refund Voucher C/D/R Credit/debit note
4 ont_num Original Credit/debit note number
5 ont_dt Original Credit/Debit Note date
6 nt_num Credit note/debit note / Refund Voucher Number
7 nt_dt Credit Note/Debit Note/ Refund Voucher date
8 inum number   Original Invoice
9 idt Date
10 flag Invoice Status A-Accepted ,R-Rejected, N-No action ,U-Uploaded, P-Pending
11 p_gst Pre GST Regime Dr./ Cr. Notes One character(Y/ N)
12 cflag Counter Party Flag A-Accepted ,R-Rejected, N-No action ,U-Uploaded, P-Pending
13 opd Original Period
14 updby Uploaded By R/S
15 chksum Invoice Check sum value
16 pos Place of supply
17 rchrg Reverse Charge
18 d_flag delink flag
19 inv_typ Invoice type
20 diff_percent Differential percentage
21 val Supplier Invoice Value  
22 itm_det Item Details   ITEM
23 num Serial no  
24 rt Rate  
25 txval Taxable value of Goods or Service as per invoice  
26 iamt Amount   IGST
27 camt Amount   CGST
28 samt Amount   SGST
29 csamt Amount   CESS

13  Table Name : Nil rated,Exempted and Non GST outward suppliers 

Table Code : nil

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 flag Invoice Status N-No action
2 chksum Invoice Check sum value
3 inv Nil Invoices
4 sply_ty Supply Type INTRB2B/ INTRB2C/ INTRAB2B/ INTRAB2C Nature of Supply Type
5 nil_amt Total Nil rated outward supplies  
6 expt_amt Total Exempted outward supplies  
7 ngsup_amt Total Non GST outward supplies  

14  Table Name : Supplies Exported (including deemed exports)

Table Code : exp

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 inum Inoice Number   INVOICE
2 idt Invoice Date  
3 val Value  
4 flag Invoice Status One Character(N)
5 chksum Invoice Check sum value
6 diff_percent Differential percentage
7 srctyp Source Type of IRN
8 irn IRN number
9 irngendate IRN generation Date
10 sbpcode Shipping Bill Port Code
11 sbnum Shipping Bill No. or Bill of Export No Shipping Bill
12 sbdt Date
13 txval Taxable value   ITEM
14 rt Rate as per invoice  
15 iamt Amount   IGST

15  Table Name : Supplies Exported (including deemed exports)

Table Code : expa

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 oinum Original invoice number   INVOICE
2 oidt Original invoice date  
3 inum Inoice Number  
4 idt Invoice Date  
5 val Value  
6 flag Invoice Status One Character(N)
7 chksum Invoice Check sum value
8 diff_percent Differential percentage
9 ctin Counterparty GSTIN
10 sbpcode Shipping Bill Port Code
11 sbnum Shipping Bill No. or Bill of Export No Shipping Bill
12 sbdt Date
13 txval Taxable value   ITEM
14 rt Rate as per invoice  
15 iamt Amount   IGST
16 csamt Amount   CESS

16  Table Name : Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.

Table Code : at

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 gstin GSTIN GSTIN of the taxpayer
2 ret_period Return Period
3 pos Place of Supply INVOICE
4 sply_ty Supply Type
5 flag Invoice Status One Character(N)
6 chksum Invoice Check sum value
7 diff_percent Differential percentage
8 rt Rate of Invoice  
9 ad_amt Amount   Amount of Advance received
10 iamt Amount   IGST
11 camt Amount   CGST
12 samt Amount   SGST
13 csamt Amount   CESS

17  Table Name : Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.

Table Code : ata

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 gstin GSTIN GSTIN of the taxpayer
2 ret_period Return Period
3 pos Original Place of Supply INVOICE
4 omon Original Month
5 sply_ty Original Supply Type
6 flag Invoice Status One Character(N)
8 chksum Invoice Check sum value
9 diff_percent Differential percentage
10 rt Rate of Invoice  
11 ad_amt Amount   Amount of Advance received
12 camt Amount   CGST
13 samt Amount   SGST
14 csamt Amount   CESS

18  Table Name :Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period

Table Code : txp

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 gstin GSTIN GSTIN of the taxpayer
2 ret_period Return Period
3 pos Place of Supply INVOICE
4 sply_ty Supply Type
5 chksum Invoice Check sum value
6 diff_percent Differential percentage
7 flag Invoice Status One Character(N)
8 rt Rate of Invoice  
9 ad_amt Advance to be adjusted
10 iamt Amount   IGST
11 camt Amount   CGST
12 samt Amount   SGST
13 csamt Amount   CESS

19  Table Name :Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period

Table Code : txpa

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 pos Place of Supply INVOICE
2 sply_ty Supply Type
3 chksum Invoice Check sum value
4 diff_percent Differential percentage
5 omon Original Month
6 rt Rate of Invoice  
7 ad_amt Advance to be adjusted
8 iamt Amount   IGST
9 camt Amount   CGST
10 samt Amount   SGST
11 csamt Amount   CESS

20  Table Name : Details of Credit/Debit notes for Unregistered Users  

Table Code : CDNUR

S. No Column Name
(Color Code - Mandatory or Optional)
Column Description
Full Value Sample Value  
1 gstin GSTIN   GSTIN of the taxpayer
2 ret_period Return Period
3 ntty Credit/debit note type/ Refund Voucher C/D/R Credit/debit note
4 nt_num Credit note/debit note / Refund Voucher Number
5 nt_dt Credit Note/Debit Note/ Refund Voucher date
6 inum number   Original Invoice
7 idt Date
8 rsn Reason for Issuing Dr./ Cr. Notes Post Sale Discount
9 p_gst Pre GST Regime Dr./ Cr. Notes One character(Y/ N)
10 flag Invoice Status One Character(N)
11 chksum Invoice Check sum value
12 pos Place of supply
13 d_flag delink flag
14 diff_percent Differential percentage
15 srctyp Source Type of IRN
16 irn IRN number
17 irngendate IRN generation Date
18 typ EXPWP/ EXPWOP/ B2CL B2CL
19 val Value   Supplier Invoice Value
20 itm_det Item Details   ITEM
21 num Serial no  
22 rt Rate  
23 txval Taxable value of Goods or Service as per invoice  
24 iamt Amount   IGST
25 csamt Amount   CESS