GSTR-1 B2B for Shopify stores: what every order needs
GSTR-1 is the monthly return of outward supplies. Sales to GST-registered businesses go in the B2B section, table 4A. If every B2B order carries the right details, the table is a copy job. If not, it is an evening of searching order notes.
What the B2B table asks for
The offline tool template for the B2B table uses columns like these. Your accountant or filing software will tell you what it needs in your case.
| Column | Where it comes from on a Shopify order |
|---|---|
| GSTIN of recipient | The buyer’s GSTIN, saved on the order |
| Receiver name | The business name the buyer gave |
| Invoice number and date | Your invoice or the order number and date |
| Invoice value | Order total |
| Place of supply | For goods, the state they are delivered to |
| Rate and taxable value | Per tax rate on the order, before tax |
IGST or CGST and SGST
The tax split depends on place of supply. When the goods go to a buyer in the same state as your registration, the tax is CGST plus SGST. When they go to another state, it is IGST. Showing the buyer which one applies before they pay avoids surprises on the invoice.
Orders with more than one tax rate
A mixed cart can carry two or more rates. The B2B table lists each rate as its own line with its own taxable value, so the export should split the order by rate rather than show one total.
A monthly routine that takes minutes
- Collect the GSTIN and business name on every B2B order.
- At month end, export the B2B orders for the period.
- Check that the place of supply and rates look right on a few orders.
- Hand the file to your accountant or load it into your filing tool.
Flying Star GST Capture produces this export from the app: pick the month, download the B2B table 4A CSV, or the detailed register with CGST, SGST and IGST per order.
This guide is general information, not tax advice. Confirm filing requirements with your chartered accountant.
Not collecting GSTINs yet? Read our guide to collecting a buyer’s GSTIN on Shopify.
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