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GST Outward Supply Sales Register Worksheet (Excel Format)

Rule 56 of the CGST Rules requires every registered person to keep accounts of outward supplies, and many small manufacturers still do this in Excel. This register computes the split of CGST, SGST and IGST per invoice and totals what you owe for the month.

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CGST (Rs)	SGST/UTGST (Rs)	IGST (Rs)	Invoice value (Rs)
Rs 11,250	Rs 11,250	Rs 0	Rs 147,500
Rs 0	Rs 0	Rs 23,520	Rs 107,520
Rs 855	Rs 855	Rs 0	Rs 11,210
Rs 0	Rs 0	Rs 0	Rs 818,000
Rs 0	Rs 0	Rs 5,520	Rs 51,520

Total taxable value

Rs 1,082,500

Total CGST

Rs 12,105

Total SGST

Rs 12,105

Total IGST

Rs 29,040

Total invoice value

Rs 1,135,750

Total output tax

Rs 53,250

Effective tax rate on taxable value

4.9%

Working register, not a substitute for your ERP records. Export supplies under LUT carry zero tax, so keep the rate at 0. Credit notes should be entered as separate rows with negative taxable values. Tax rates change by notification, so confirm the rate for each HSN.

Reconcile GSTR-1 to your ERP tax ledger

Optional review of your GST reporting reconciliation.

Optional. The tool and every export work without this. No spam.

How to use the register

Enter one row per invoice. Add the taxable value, the GST rate and mark whether the supply is intra-state or inter-state. The worksheet computes CGST and SGST as half the tax each for intra-state sales, and IGST for inter-state sales. Add credit notes as negative rows so the totals net out. At month end, compare the totals with your GSTR-1 summary and with the ERP's tax ledger.

Intra-state: CGST plus SGST, each half of the rate.
Inter-state and exports: IGST at the full rate, or nil under LUT.
Keep one register per GSTIN if you have branches in different states.

Where each number goes

B2B invoices are reported invoice by invoice in GSTR-1 table 4, B2C large invoices in table 5, and B2C small supplies are consolidated by state and rate in table 7. Exports go in table 6A, and HSN summary in table 12. The output tax from this register flows to GSTR-3B table 3.1(a), and exports under LUT to 3.1(b). Mismatches between GSTR-1 and GSTR-3B are a common source of notices.

Mistakes to avoid

The usual errors are wrong place of supply on service-linked sales, using the dispatch state instead of the delivery state, and missing credit notes issued after the month end. Also check that the rate is applied to the right value base: discounts known at the time of supply reduce the taxable value, while post-sale discounts need a financial credit note under the rules.

Mixing up bill-to and ship-to states.
Not netting credit notes in the correct month.
Entering freight and packing outside the taxable value.

Frequently Asked Questions

Is an Excel sales register acceptable?

The law requires you to maintain accounts, and electronic records are allowed if they are complete, secure and available on demand. Most firms rely on ERP or accounting software and use a spreadsheet like this one for review and reconciliation.

How do I record a credit note?

Enter a new row with a negative taxable value and the same rate. The register then nets the tax in the month the credit note is issued, which matches how GSTR-1 reports it in the credit and debit notes table.

What is the place of supply for goods?

Generally the location where the movement of goods ends, i.e. the delivery state of the buyer. If the goods are delivered on the direction of a third party, the rules treat the third party as the recipient. Check Section 10 of the IGST Act for special cases.

How long must I keep sales records?

Normally 72 months from the due date of the annual return for the year, and longer if proceedings are pending. Keep invoices, e-way bills, and the register together.

If your ERP sales ledger and GSTR-1 never match on the first try, we can help you build a tax reconciliation view.

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