GSTR-1 for Transporters: Table 4 B2B, Table 7 B2CS & Invoices Issued
Key Takeaways & Executive Summary
Goods Transport Agencies registered under GST must file GSTR-1 monthly or quarterly. Even when billing 100% under 5% RCM, outward supplies must be reported accurately in Table 4B with the "Reverse Charge" flag to ensure recipient ITC eligibility.
1. Reporting Invoices under Table 4B (Reverse Charge)
Every invoice issued to a registered recipient must be entered with their GSTIN, invoice number, date, value, and SAC 9965. Check the "Supply attracts Reverse Charge" box so tax liability passes correctly.
2. Table 13: Document Issued Register
GTAs must declare the starting and ending serial numbers of all tax invoices and delivery challans issued during the month along with any cancelled numbers.
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Frequently Asked Questions
Does Bilty export GSTR-1 data directly for the CA?
Yes, Bilty provides a one-click CSV export mapped to the official GST offline tool format.
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