Summary of Outward Supplies Report
Overview
The Summary of Outward Supplies Report provides a complete listing of all sales invoices issued to customers with detailed GST breakdowns. This report is the primary tool for preparing GSTR-1 returns and tracking output tax liability.
When to Use This Report
Use this report when you need to:
- Prepare monthly or quarterly GSTR-1 returns
- Track output tax liability to government
- Verify customer invoice details and amounts
- Reconcile sales tax with accounting records
- Generate audit documentation for sales transactions
- Monitor customer-wise sales and tax collection
- Export data for GST portal filing
How to Run the Report
Step 1: Navigate to Tax Reports
Access through main navigation: Reports → Tax Reports
The Tax Reports dashboard displays all available report cards.
Step 2: Select Report Type
Click on the Summary of Outward Supplies (SO) card or select "Summary of Outward Supplies" from the Reports dropdown menu.
The report interface opens with filter controls.
Step 3: Select Time Period
Available Period Filters:
Month Filter:
- Click the Month dropdown
- Select the month for which you need the report
- System automatically sets the date range
Quarters Filter:
- Click the Quarters dropdown
- Select Q1, Q2, Q3, or Q4 for quarterly GSTR-1
- Useful for businesses filing quarterly returns
Date Display: Shows the active period: Date: 01-09-2025 - 30-09-2025
Step 4: Run Report
Click the Run Report button (teal colored, top right).
The system generates a detailed table of all sales invoices for the selected period.
Understanding the Report
Report Structure
The Outward Supplies Report displays data in a table with these columns:
| Column | Description | Purpose |
|---|---|---|
| Customer Name | Name of the buyer/customer | Identifies who you sold to |
| Invoice Number | Your sales invoice number | Reference for tracking and filing |
| Date | Invoice date | Transaction date for period filtering |
| Basic Amount | Taxable value (before GST) | Base value for tax calculation |
| CGST | Central GST collected | Output tax liability (intrastate) |
| SGST | State GST collected | Output tax liability (intrastate) |
| IGST | Integrated GST collected | Output tax liability (interstate) |
| Total Tax | Sum of all GST components | Total tax liability from this invoice |
| Grand Total | Basic amount + all taxes | Total amount receivable from customer |
Field Definitions
Customer Name
The business or individual name to whom goods or services were sold.
Key Points:
- Must be registered in your customer master
- Should match customer's official business name
- Used for B2B GSTR-1 reporting
- For B2C, may show individual names or "Cash Customer"
Invoice Number
Your internally generated invoice number.
Characteristics:
- Clickable link to view full invoice details
- Unique sequential identifier
- Must follow configured numbering series
- Examples: CN-1001, BILL-1056, INV-999
Importance:
- Required for GSTR-1 filing
- Used by customers for ITC claiming
- Must be unique and sequential per financial year
Date
The date on which you issued the invoice to the customer.
Format: MM/DD/YYYY (e.g., 9/30/2025 or 9/29/2025)
Key Points:
- Determines tax period for liability
- Must be within fiscal year
- Used for aging analysis
- Relevant for customer payment terms
Basic Amount
The taxable value of goods or services before adding GST.
What's Included:
- Sum of all line items
- Freight charges (if taxable)
- Any other charges included in taxable value
What's Excluded:
- GST amount
- Cess (if any)
- Non-taxable components
Example: Basic Amount of ₹10,000.00 with 18% GST = ₹1,800 tax
Tax Amount Fields
CGST (Central GST)
Central Government's share of GST on intrastate sales:
- Applied when you and customer are in the same state
- Rate is half of total GST (e.g., 9% for 18% total)
- Forms output tax liability
- Payable to Central Government
SGST (State GST)
State Government's share of GST on intrastate sales:
- Applied when you and customer are in the same state
- Equal to CGST rate (together = total GST)
- Forms output tax liability
- Payable to State Government
IGST (Integrated GST)
Full GST on interstate sales:
- Applied when you and customer are in different states
- Single tax component (no CGST/SGST)
- Common rates: 5%, 12%, 18%, 28%
- Payable to Central Government
Key Rule: An invoice will have either IGST (interstate) OR CGST+SGST (intrastate), never both.
Total Tax
Sum of all GST components collected on the invoice:
Formula:
- For Intrastate: Total Tax = CGST + SGST
- For Interstate: Total Tax = IGST
Significance:
- Your output tax liability for this invoice
- Must be deposited to government
- Reported in GSTR-1 and GSTR-3B
- Customer can claim this as their ITC
Grand Total
The final amount receivable from the customer including all taxes:
Formula: Grand Total = Basic Amount + Total Tax
Example:
- Basic Amount: ₹10,000.00
- CGST: ₹0.00, SGST: ₹0.00, IGST: ₹1,800.00
- Total Tax: ₹1,800.00
- Grand Total: ₹11,800.00
This is the amount the customer should pay you.
Reading the Report Data
Example Interpretation
Looking at sample data from the report:
Transaction 1: AMAR ENTERPRISES, CN-1001
- Basic Amount: ₹1,10,000.00
- CGST: ₹0.00, SGST: ₹0.00, IGST: ₹19,800.00
- Total Tax: ₹19,800.00
- Grand Total: ₹1,29,800.00
What this means:
- Interstate sale to AMAR ENTERPRISES
- Taxable value was ₹1,10,000
- 18% IGST charged (₹19,800)
- Output tax liability: ₹19,800
- Amount to collect from customer: ₹1,29,800
Transaction 2: Connaught Place INvent, INV-1001
- Basic Amount: ₹4,60,000.00
- CGST: ₹0.00, SGST: ₹0.00, IGST: ₹82,800.00
- Total Tax: ₹82,800.00
- Grand Total: ₹5,42,800.00
What this means:
- High-value interstate sale
- 18% IGST on ₹4,60,000 base
- Significant output tax liability (₹82,800)
- Total receivable: ₹5,42,800
Additional Features
GSTR-1 Export Button
Located at the top right of the report (blue button with download icon):
Purpose:
- Downloads report in GSTR-1 compatible format
- Ready for upload to GST portal
- Includes all required fields for filing
How to Use:
- Run report for the filing period
- Click GSTR-1 button
- File is downloaded (Excel/JSON format)
- Upload to GST portal or use GST offline tool
Common Use Cases
Monthly GSTR-1 Filing
When preparing monthly GSTR-1:
- Run report for the filing month
- Review all invoice details for accuracy
- Verify tax calculations and customer GSTIN
- Click GSTR-1 export button
- Upload exported file to GST portal
- Verify and submit return
Revenue Analysis
To analyze sales performance:
- Generate reports for different periods
- Compare customer-wise sales volumes
- Track tax collection trends
- Identify high-value customers
- Monitor interstate vs intrastate sales mix
Accounts Receivable Tracking
For collection management:
- Filter by specific customers if needed
- Match Grand Total with payment receipts
- Identify outstanding invoices
- Cross-verify with customer statements
- Follow up on overdue payments
Best Practices
GSTR-1 Filing Best Practices
- Run this report 2-3 days before filing deadline
- Verify all invoices are approved and finalized
- Check that no invoices are missing or duplicated
- Ensure customer GSTIN details are accurate
- Match total tax with Tax Summary report
- Keep exported reports for 6 years (audit requirement)
Data Quality Tips
- Review any zero-tax invoices (exempt/nil rated)
- Verify interstate transactions have correct place of supply
- Check for unusual tax rates that may indicate errors
- Ensure invoice numbering is sequential
- Confirm dates are within the reporting period
- Match grand totals with sales ledger
Troubleshooting
Missing Invoices
Issue: Expected invoices not appearing in report
Solutions:
- Verify invoice date is within selected period
- Check invoice status is "Approved" or "Completed"
- Ensure invoice is not in draft status
- Confirm invoice was not cancelled
- Check if invoice was credit note adjusted
Incorrect Tax Amounts
Issue: Tax calculations don't match expectations
Solutions:
- Verify place of supply (interstate vs intrastate)
- Check HSN/SAC codes have correct tax rates
- Ensure customer state is correctly entered
- Review item-level tax configuration
- Check for any manual tax adjustments
Export File Issues
Issue: GSTR-1 export file has errors when uploading
Solutions:
- Ensure all required fields are filled in invoices
- Verify customer GSTIN format is valid
- Check invoice numbers don't have special characters
- Ensure HSN codes are 4, 6, or 8 digits
- Contact support if validation errors persist
Related Reports
- Summary of Inward Supplies - Purchase bills and input tax
- Tax Summary - Net tax payable calculation
- Sales Reports - Detailed sales analysis
- Invoicing - Invoice management module
Compliance Notes
GSTR-1 Filing Requirements
Monthly Filers:
- Businesses with turnover > ₹5 crores
- File by 11th of next month
- Must report all B2B and B2C invoices
Quarterly Filers:
- Businesses with turnover ≤ ₹5 crores
- File by 13th of month following quarter
- Can opt for QRMP scheme
Key Points:
- All invoices must be reported
- Credit notes reduce output tax liability
- Late filing attracts penalties
- Customer's ITC depends on your timely filing
Need help? Contact support at support@bizconnekt.com