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 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 rt Rate ITEM
15 txval Taxable value of Goods or Service as per invoice  
16 iamt Amount   IGST
17 camt Amount   CGST
18 samt Amount   SGST
19 csamt Amount   CESS

6  Table Name: Taxable outward supplies to a registered person

Table Code: b2ba

S. No Column Name 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 oinum Original invoice number   INVOICE
4 oidt Original invoice date  
5 inum Invoice Number  
6 idt Invoice Date  
7 val Value  
8 pos POS(only if different from the location supply)  
9 rchrg Indicate if supply attracts Reverse Charge Y/N
10 etin EcomOperator  
11 inv_typ Invoice type R- Regular B2B Invoices, DE – Deemed Exports, SEWP – SEZ Exports with payment, SEWOP – SEZ exports without payment
12 cflag Counter Party Flag A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
13 opd Original Period  
14 updby Uploaded by S- Supplier, R- Receiver
15 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
16 rt Rate ITEM
17 txval Taxable value of Goods or Service as per invoice  
18 iamt Amount   IGST
19 camt Amount   CGST
20 samt Amount   SGST
21 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 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 rt Rate ITEM
8 txval Taxable value  
9 iamt Amount   IGST
10 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 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  
9 rt Rate ITEM
10 txval Taxable value  
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 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

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

Table Code : b2csa

S. No Column Name 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 omon Original Month  
8 ort Original Rate as per invoice  
9 rt Rate as per invoice  
10 iamt Amount   IGST
11 camt Amount   CGST
12 samt Amount   SGST
13 csamt Amount   CESS

11  Table Name : Details of Credit/Debit Notes  

Table Code : cdnr

S. No Column Name Column Description
Full Value Sample Value  
1 ctin GSTIN   Counter party GSTIN
2 cfs   Character (Y/N) counter party Filing Status
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   Supplier Invoice Value
15 num Serial no  
16 rt Rate  
17 txval Taxable value of Goods or Service as per invoice  
18 iamt Amount   IGST
19 camt Amount   CGST
20 samt Amount   SGST
21 csamt Amount   CESS

12  Table Name : Details of Credit/Debit Notes  

Table Code : cdnra

S. No Column Name Column Description
Full Value Sample Value  
1 ctin GSTIN   Counter party GSTIN
2 cfs   Character (Y/N) counter party Filing Status
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 val Value   Supplier Invoice Value
16 num Serial no  
17 rt Rate  
18 txval Taxable value of Goods or Service as per invoice  
19 iamt Amount   IGST
20 camt Amount   CGST
21 samt Amount   SGST
22 csamt Amount   CESS

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

Table Code : nil

S. No Column Name Column Description
Full Value Sample Value  
1 sply_ty Supply Type INTRB2B/ INTRB2C/ INTRAB2B/ INTRAB2C Nature of Supply Type
2 nil_amt Nil Rated (Amount)  
3 expt_amt Exempted (Amount)  
4 ngsup_amt Non GST supplies(Amount)  

14  Table Name : Supplies Exported (including deemed exports)

Table Code : exp

S. No Column Name 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 sbpcode Shipping Bill Port Code
6 sbnum Shipping Bill No. or Bill of Export No Shipping Bill
7 sbdt Date
8 txval Taxable value   ITEM
9 rt Rate as per invoice  
10 iamt Amount   IGST

15  Table Name : Supplies Exported (including deemed exports)

Table Code : expa

S. No Column Name 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 ctin Counterparty GSTIN
8 sbpcode Shipping Bill Port Code
9 sbnum Shipping Bill No. or Bill of Export No Shipping Bill
10 sbdt Date
11 txval Taxable value   ITEM
12 rt Rate as per invoice  
13 iamt Amount   IGST

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 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 rt Rate of Invoice  
7 ad_amt Amount   Amount of Advance received
8 iamt Amount   IGST
9 camt Amount   CGST
10 samt Amount   SGST
11 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 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)
7 rt Rate of Invoice  
8 ad_amt Amount   Amount of Advance received
9 camt Amount   CGST
10 samt Amount   SGST
11 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 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 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

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 Column Description
Full Value Sample Value  
1 pos Place of Supply INVOICE
2 sply_ty Supply Type
3 omon Original Month
4 rt Rate of Invoice  
5 ad_amt Advance to be adjusted
6 iamt Amount   IGST
7 camt Amount   CGST
8 samt Amount   SGST
9 csamt Amount   CESS

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

Table Code : CDNUR

S. No Column Name 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 typ EXPWP/ EXPWOP/ B2CL B2CL
12 val Value   Supplier Invoice Value
13 num Serial no  
14 rt Rate  
15 txval Taxable value of Goods or Service as per invoice  
16 iamt Amount   IGST
17 csamt Amount   CESS