Section 18(1)(a) is applicable for taxpayers who have applied for registration within 30 days of becoming liable and can be filed only once.
2. In the GSTIN field, enter the GSTIN of the supplier who supplied the goods or services.
3. In the Invoice Number field, enter the invoice number.
4. In the Invoice Date field, select the date on which the invoice was generated using the calendar.
Note: Invoice date should be prior to grant of approval.
5. Select the Goods Type from the drop-down list.
6. In the Description of inputs field, enter the description of inputs held in stock, inputs contained in semi-furnished or finished goods held in stock.
7. Select the Unit Quantity Code (UQC) from the drop-down list.
8. In the Quantity field, enter the quantity of inputs.
9. In the Value(as adjusted by debit note/ credit note) field, enter the invoice value.
10. Enter the amount of ITC claimed as Central Tax, State/UT Tax, Integrated tax and Cess as appropriate.
Note: CGST and SGST amount should be same and sum of CGST and SGST should not exceed the invoice value (IGST).
In case of Inter-State purchase, IGST amount should not exceed the invoice Value.
11. Click the ADD button.