All about GSTR 1 filing on GST Portal
Every registered dealer is required to file the GSTR-1 return for each month/quarter as applicable. The return contains details of all outward supplies made during that particular tax period.
The due date for GSTR-1 is usually 11th of the succeeding month (previously, it was 10th of the next month until September 2018). For quarterly filers, the due date is the 13th of the month following the quarter.
The GSTR-1 return can be filed on the GST Portal/ GSTN. But there are some challenges that you may face while importing data:
- If the number of sales invoices is more than 500, then the GST Offline Utility has to be downloaded and the return file needs to be generated from this offline utility.
- There is no option to perform bulk action on invoices.
- The HSN-wise summary has to be manually filled in.
Here is a step-by-step guide on how to file GSTR-1 on the GST Portal :
Log in and navigate to the GSTR-1 return
Login to the GST Portal
Go to Services. In the drop-down click on Returns > Returns Dashboard
This will take you to the Return filing page. From the drop down menu, select the financial year and the month for which you want to file the return. Click on ‘Search’.
Select quarterly or monthly GSTR-1 filing
Step 1: The ‘Option form for quarterly return filing by normal taxpayer page’ is displayed.
Step 2: Choose ‘yes’ or ‘no’ for the questions listed below, as applicable: “Whether your aggregate turnover during the Previous Financial Year was upto Rs. 1.5 Crores or Do you expect your aggregate turnover during the Current Financial Year to be upto Rs. 1.5 Crores?”.
I. In the case of ‘yes’ for the first question– Select ‘yes’ or ‘no’ for the second question “Would you like to opt for quarterly filing of tax return?”
1. If yes, click on the submit button.
A pop-up will open on the screen to confirm quarterly return filing. Click on proceed.
A success message will be displayed.
2. In case of No: Click the submit button.
A pop-up will open on the screen to confirm monthly return filing. Click on proceed.
A success message will be displayed.
II. In case of No for the first question: Click the submit button.
A message will be displayed. Click proceed.
III. Editing the return filing frequency: If a taxpayer wants to change the preference for return filing, follow the steps below:
- Click on the ‘Edit’ button.
- Change the preference as required, and click on ‘Submit’.
A message will be displayed stating that the return filing frequency has been changed. Click on ‘Close’. On the GSTR-1 return page, the return filer has two option – Prepare the return online or offline. Let us take a look at the process of preparing the return online. Click on ‘Prepare online’.
This will take you to Details of outward supplies of goods or services. Following details need to be filled here-
Aggregate Turnover of previous Finacial Year. For example, for the returns of July 2017 to March 2017, Financial Year means 1st April 2016 to 31st March 2017.
Aggregate Turnover for April 2017 to June 2017.
Download and edit e-invoice data (if applicable)
This section is applicable to e-invoicing eligible entities only. Access our step-by-step guide on how to edit e-invoice data in the GSTR-1 return.
Enter details for the current tax period in the various tiles
GSTR-1 – Invoice Details
4A, 4B, 4C, 6B, 6C – B2B Invoices
5A, 5B – B2C (Large) Invoices
9B – Credit / Debit Notes (Registered)
9B – Credit / Debit Notes (Unregistered)
6A – Exports Invoices
9A- Amended B2B invoice
9A- Amended B2C large invoice
9A- Amended Export invoices
9C- Amended Credit/Debit Notes (Registered)
9C- Amended Credit/Debit Note (Unregistered)
GSTR-1 – Other Details
7- B2C Others
8A, 8B, 8C, 8D – Nil Rated Supplies
11A(1), 11A(2) – Tax Liability (Advances Received)
11B(1), 11B(2) – Adjustment of Advances
12 – HSN-wise-summary of outward supplies
13 – Documents Issued
11A – Amended tax liability (Advance received)
11B Amended of Adjustment of Advances
10- Amended B2C (Others)
B2B
1. 4A, 4B, 4C, 6B, 6C – B2B Invoices
All B2B Invoice details are required to be entered inside this tile.
Step 1 – Click on the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile.
Step 2 – Click on Add Invoice
Step 3 – The following details should be entered on this page –
- Select the check box for Deemed Exports, SEZ Supplies with Payment or SEZ Supplies Without Payment, if applicable.
- Enter the receivers GSTIN/ UIN . Once this is done the Receivers Name, POS and Supply Type will be auto populated.
- Enter the Invoice No., Invoice Date and Invoice Value
- In case the supply attracts reverse charge or supply is through e-commerce operator select the check box.
- Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
- Click on Save once all the details are entered.
Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can edit/delete invoices here (under Actions).
Step 5 – Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page. You can add invoice of a particular receiver by clicking on a receiver details and clicking on add invoice button at the bottom of the page.
Step 6 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.
B2C
2. 5A, 5B – B2C (Large) Invoices
All outward supplies made to a consumer and the invoice value is more than Rs 2.5 lakh has to be entered in this tile.
Step 1 – Click on the 5A, 5B – B2C (Large) Invoices tile.
Step 2 – You will see a summary of the B2C (Large) Invoices. Click on Add Invoice to add a new invoice.
Step 3 – The following are the details that should be entered on this page –
In the POS field select the state where the goods are delivered in the drop down. The supply type will be auto-populated based on this.
Enter the Invoice No., Invoice Date, Total Invoice Value.
In case the supply is made through e-commerce operator tick the checkbox ‘Is E-commerce’.
Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto-calculated based on the taxable value entered.
Click on Save once the details are entered.
Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can edit/delete invoices here (under Actions).
Step 5 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.
CDN
3. 9B – Credit / Debit Notes (Registered)
As the heading suggests this tile is to add the Credit and Debit Note issued to registered dealers.
Step 1 – Click on the 9B – Credit / Debit Notes (Registered) tile.
Step 2 – On the summary page click on Add Details to add Credit or Debit Note.
Step 3 – In this page the following details need to be entered –
Enter the Receivers GSTIN. The name will get auto populated.
Enter the Debit/ Credit Note no. and Date.
In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.
Enter the Note Value and the Reason for Issuing Note.
If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
Click on save once the details are entered.