GSTR-1: Who is required to file GSTR-1, Format and information to be provided

GSTR1 Under the new GST regime, there will be various returns. GSTR-1 is the first of them. Who is required to file GSTR-1: GSTR-1 to be filed by regular/Normal Taxpayers including casual and Non-resident (Indian) taxpayers but excluding the compounding taxpayer. The due date for filing of GSTR-1: GSTR-1 is required to be filed by the 10th of Next month  For: Outward Supplies made by the taxpayer Information to be provided: Name GSTIN Gross Turnover of the taxpayer in the previous FY Period Taxable outward supplies to a registered person Taxable outward supplies to a consumer where the place of supply is other than the State where supplier is located (Inter-state supplies) and the Invoice value is more than Rs 2.5 lakh (optional in respect of other supplies) Taxable outward supplies to consumer (Other than 6 above) Details of Credit/Debit Notes Amendments to details of Outward Supplies of earlier tax periods (including post supply discounts) Nil rated, Exempted and Non-GST outward supplies Supplies Exported (including deemed exports) Tax liability of amount received in advance against a supply to be made in future Tax already paid (on advance receipt) on invoices issued in the current period