Section 59(2) in Rajasthan Goods and Services Tax Rules, 2017
(2)The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the,-(a)invoice wise details of all,-(i)inter-State and intra-State supplies made to the registered persons; and(ii)inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;(b)consolidated details of all,-(i)intra-State supplies made to unregistered persons for each rate of tax; and(ii)State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;(c)debit and credit notes, if any, issued during the month for invoices issued previously.
