Single format · FV05-E2-2

E-invoice versus GSTR-1 exception statement

A single format from the GSTR-1, the IFF and GSTR-1A pack. Rule 48(4) · Rule 48(5) · s.37.

Length
2 pages
Blanks to fill
60
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1E-invoice versus GSTR-1 exception statementRule 48(4) · Rule 48(5) · s.3760 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — run on day 3 of the month, before the GSTR-1 is prepared

Name of the taxpayer: [____] · GSTIN: [Taxpayer's GSTIN] · Tax period: [MM-YYYY] · Aggregate turnover slab: [above Rs 5 crore / above Rs 10 crore — 30-day reporting applies]

Sources compared: (i) sales register for the period; (ii) IRN list downloaded from the e-invoice portal for the period; (iii) e-way bills generated for the period.

10 more paragraphs and tables follow in the full format.

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