Profoma Invoice- GSTR 1

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Pooja Mehta (Querist)
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03 July 2025 I have issued profoma invoice showing GST to be charged also so, should i disclose the details of profoma invoice in GSTR 1?
If Yes where in GSTR1?
What is provision of service in GST? Is it proposal of service or completion of service?

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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12 August 2025 1. Proforma Invoice and GSTR-1 Reporting
Proforma Invoice is a preliminary invoice or quotation issued before the supply of goods or services.
Under GST, a transaction is considered to have happened only when the supply is made or agreed to be made.
GST liability arises only on the actual supply (taxable event), not on proforma invoice.
So, should you disclose Proforma Invoices in GSTR-1?
No. Proforma invoices are not to be reported in GSTR-1.
Only actual invoices issued for the supply of goods or services during the tax period are to be reported.
2. Where to show Proforma Invoice in GSTR-1?
Since proforma invoices do not create a tax liability, they are not reported anywhere in GSTR-1.
Once the actual invoice is issued against the proforma invoice, that invoice must be reported in the relevant section of GSTR-1.
3. Provision of Service - GST perspective
GST is on “supply” of goods or services (Section 7 of CGST Act).
Supply is deemed to happen when services are provided or agreed to be provided.
Proforma invoice is merely a proposal or quotation and does not constitute an agreement or supply.
Service provision is considered complete when the service is actually performed or agreed to be performed.

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