the-solipsist

GSTR-1 JSON Specification & Validation Rules

This document provides a comprehensive overview of the GSTR-1 JSON data format, its architectural requirements, and the strict validation rules necessary for successful submission to the GSTN portal. The GSTN hasn't published an official JSON schema.. So this has been reverse engineered based on validity testing against the official GST website, APIs found online, and the documentation associated with the "GST Offline Tool".

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1. Introduction to GSTR-1

GSTR-1 is a mandatory return for all GST-registered businesses in India, used to report details of all outward supplies (sales).

Filing Frequency

the-solipsist

https://x.com/asurofficial/status/1892492574608196069?s=48&t=mz5m-YOXBHhEZ6gdFUB6qw 
https://x.com/Adv_rj24/status/1889527184014057942
https://x.com/DSourcelnsight/status/1870498250962194730
https://x.com/C90284166/status/1870128816762569208
https://x.com/TheFederal_News/status/1870024355222356336
https://x.com/ltsKhan_Saba/status/1869959973113082266
https://x.com/htTweets/status/1869978537094197426
https://x.com/thequotesnews/status/1870001442687463935
https://x.com/latestly/status/1869980166644216076
https://x.com/lokmattimeseng/status/1869959934592389234

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the-solipsist

# These accounts were unavailable from an 
# Indian IP address from 2025-05-03 onward

@322otaku
@abbasnasir59
@Abdullah795895
@AbdullahKhan333
@abeer_jahangir
@ABLashariDGK
@Abraham21245215

the-solipsist

the-solipsist

#!/usr/bin/env bash
# -*- sh -*-
# hledger-jj v2.0
#
# A bash wrapper for using Jujutsu (jj) with hledger journals.
#
# Credits & Version History:
# v2.0 - Added -f support, improved architecture, and fixed exit codes by Gemini 3.0 Pro.
# v1.0 - Ported from the original YSH script to Bash by Gemini 2.0.
# Original Idea & YSH Script by Simon Michael.

the-solipsist

"code","title","category","intro","includes","alsoIncludes","excludes"
"01","Food and non-alcoholic beverages",,"Division 01 covers food (01.1) purchased by households mainly for consumption or preparation at home and non-alcoholic beverages (01.2) purchased by households, regardless of where they are consumed. Division 01 excludes food and non-alcoholic beverages that are provided by facilities such as restaurants and school cafeterias through their food and beverage serving services (division 11).

Services purchased for the processing of primary goods provided by households to produce food and non-alcoholic beverages for their own consumption are also classified under this division (01.3).

Food comprises all edible goods that are purchased and consumed by households for the purpose of nourishment. Food includes: cereals and cereal products; meat; fish and other seafood; milk, other dairy products and eggs; oils and fats; fruit and nuts; vegetables, tubers, plantains, cooking bananas and pulses; sugar, con

the-solipsist

(01) Expenses:Food
(01.1) Expenses:Food:Food
(01.2) Expenses:Food:Beverages
(01.3) Expenses:Food:Processing
(02) Expenses:Alcohol
(02.1) Expenses:Alcohol:Beverages
(02.2) Expenses:Alcohol:Production
(02.3) Expenses:Alcohol:Tobacco
(02.4) Expenses:Alcohol:Narcotics
(03) Expenses:Clothing

the-solipsist

; This chart of accounts is based on COICOP 2018.
; https://unstats.un.org/unsd/classifications/unsdclassifications/COICOP_2018_-_pre-edited_white_cover_version_-_2018-12-26.pdf
; While COICOP provides a "detailed" classification as well, going to 4-levels of depth, 
; this is based on the "broad" classification, which goes to 2-levels of depth.

account Expenses:F&B
account   Expenses:F&B:Food
account   Expenses:F&B:Non-alcoholic-Beverages
account   Expenses:F&B:Services
account Expenses:Alcohol&Narcotics

the-solipsist

-- copied from https://groups.google.com/g/pandoc-discuss/c/_5-8TRJhhqo/m/xkbSBz2wAgAJ
-- pandoc --lua notes_inline.lua temp.md | sed -e 's/%%opening%%/ /g' | sed -e 's/%%closing%%//g'

function Note(note)

  if #note.content == 1 then
    table.insert(note.content[1].content, 1, pandoc.Str "%%opening%%")
    table.insert(note.content[1].content, pandoc.Str "%%closing%%")

    return note.content[1].content