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.
Step 4 – Click on back button to go back to GSTR-1 page. You will see the summary of all the debit notes/ credit notes/ refund vouchers added.
4. 9B – Credit / Debit Notes (Unregistered)
This tile is to add the Credit and Debit Note issued to unregistered dealers.
Step 1 – Click on the Credit / Debit Notes (Unregistered) tile.
Step 2 – On the summary page click on Add Details to add Credit or Debit Note.
Step 3 – The following are the details that should be entered on this page –
Choose the right type from the drop down like B2CL, export without payment, etc.
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 Issue of 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.
Step 4 – You can see the summary of all the debit notes/ credit notes/ refund vouchers issued to unregistered dealer added here.
Amendments
5. 6A – Exports Invoices
Invoices for supplies exported has to be added in this section.
Step 1 – Click on the 6A – Exports Invoices tile.
Step 2 – On the summary page click on Add Details to add invoice of exports.
Step 3 – The following details have to be entered here –
Enter the Invoice No., Invoice Date and Port Code details in the respective fields
Now enter details of Shipping Bill Number and Date
In the Total Invoice Value field, enter the total amount of all the goods or services supplied
In the GST Payment select from the dropdown if GST is paid or not.
Enter the Taxable Value. IGST will be auto calculated
Click on Save.
Step 4 -Click on back button to go back to GSTR-1 page. You wil see the summary of all the Export Invoices added.
6. 9A- Amended B2B invoice
A taxpayer shall follow the steps below for making amendments in details of outward supplies already furnished in the returns of prior periods.
Step 1: Click on the 9A – Amended B2B Invoice tile.
Step 2: Select the financial year from the drop down list. Then, enter the invoice number which you want to amend from the earlier tax period. Click on the ‘Amend invoice’ button.
Step 3: Enter the revised invoice number under the ‘Revised invoice number’ field. Select the revised invoice date from the calendar and make other changes as required. Click on ‘Save’.
The taxpayer will be redirected to the previous page with a message as shown below.
Step 4: Click on ‘Back’. The taxpayer will be redirected to the GSTR-1 landing page and the ‘9A – Amended B2B invoices’ tile in the GSTR-1 will reflect the number of invoices which are amended along with the total tax liability. The taxpayer will have to pay tax only on the differential tax amount in the current tax period.
7. 9A- Amended B2C large invoice
Step 1: Click on the ‘9A- Amended B2C (large) invoice’ tile.
Step 2: Select the financial year from the drop down list. Then, enter the invoice number which you want to amend from the earlier tax period. Click on the ‘Amend invoice’ button.
Step 3: Enter the revised/original invoice number for the invoice to be amended. Select the revised/original date using the calendar. Make amendments in the invoice as per requirement, and then click on ‘Save’.
A taxpayer will be redirected to the previous page with the message displayed below.
The GSTR-1 landing page will reflect the number of invoices amended, along with total tax liability. The taxpayer has to pay tax only on the differential tax amount.
8. 9A- Amended Export invoices
A taxpayer shall perform the steps given below, to make amendments in the export invoices:
Step 1: Click on the ‘9A- Amended export invoices’ tile.
Step 2: Select the financial year from the drop-down list. Then, enter the invoice number which you want to amend from the earlier tax period. Click on the ‘Amend invoice’ button.
Step 3: Enter the revised/original invoice number for the invoice to be amended. Select the date using the calendar and then make the amendments as required. Click on ‘Save’.
A taxpayer will be redirected to the previous page with the message displayed below.
On the GSTR-1 landing page, the ‘9A – Amended export invoices’ tile will reflect the number of invoices amended, along with the total tax liability. The taxpayer has to pay tax only on the differential tax amount.
9. 9C- Amended Credit/Debit Notes (Registered)
Step 1: Click on the ‘9C- Amended credit/debit notes (Registered)’ tile.
Step 2: Select the financial year and enter the credit/debit note number which you want to amend from the earlier tax period. Then, click on the ‘Amend note’ button.
Step 3: Update the revised credit/debit note number. Select the date from the calendar. Make amendments as required. Then, click on the ‘Save’ button.
A taxpayer will be redirected to the previous page with the message displayed below.
Click on the ‘Back’ button. On the GSTR-1 landing page, the ‘9C- Amended credit note/debit note (Registered)’ tile will be updated with the number of invoices amended along with the taxable value. A taxpayer will have to pay the differential tax amount (net of amended debit notes – amended credit notes)
10. 9C- Amended Credit/Debit Note (Unregistered)
Select the 9C amended credit/debit note (Unregistered) tile and then follow the same steps as mentioned above.
B2C Others
1. 7- B2C Others
All supplies that are B2C and the amount is less than Rs 2.5 lakh, the details of those invoices have to be entered here.
Step 1 – Click on the 7- B2C Others tile.
Step 2 -Select E-commerce tab to add details for a transaction through E-commerce or else select Other than E-commerce tab in case transaction is through non E-commerce. Click on Add Details button on the bottom right.
Step 3 – The following details have to be entered here –
Select Place of Supply (State Code) where supply was delivered. The Supply Type field gets auto populated
Enter the Value of Taxable supplies made
Select Rate of GST applicable
Enter GSTIN of e-commerce operator (if any)
Click on Save
Step 4 -Click on back button to go back to GSTR-1 page. You can see the summary of B2C others invoices here.
2. 8A, 8B, 8C, 8D – Nil Rated Supplies
All supplies made which attract nill rate of GST should be entered in this tile.
Step 1 – Click on the 8A, 8B, 8C, 8D – Nil Rated Supplies tile
Step 2 -Click on edit to make the fields editable
Step 3 – Now enter Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies Amount for the following category –
Inter-state supply to a registered dealer
Inter-state supply to an unregistered dealer
Intra-stare supply to a registered dealer
Intra-stare supply to an unregistered dealer
Step 4 – Click on save and a success message will be displayed on top.
Step 5 -Click on back button to go back to GSTR-1 page. You can see the summary of all nil rated supplies made.
3. 11A(1), 11A(2) – Tax Liability (Advances Received)
All the supplies for which advances were received from the receiver of supplies but invoice was not raised will be entered here.
Step 1 – Click on the 11A(1), 11A(2) – Tax Liability (Advances Received) tile
Step 2 -Click on Add Details button on the bottom right.
Step 3 – The following details are required to be entered on this page –
Select Place of Supply (State Code) where supply was delivered. The Supply Type field gets auto populated
Enter the Gross Advance Received. IGST or CGST and SGST will be calculated automatically based on supply type(inter-state or intra-state)
Click on Save
Step 4 -Click on back button to go back to GSTR-1 page. You can see the summary of adjustment of advances.
4. 11B(1), 11B(2) – Adjustment of Advances
Details of all the invoices raised in the month for which return is being filed but advance was received and tax was already paid in the previous months has to be entered here
Step 1 – Click on the 11B(1), 11B(2) – Adjustment of Advances tile
Step 2 – Click on Add Details button on the bottom right.
Step 3 – The following details have to be entered here –
From the drop-down select the POS i.e. state in which the outward supply is made. The supply type will get pre-filled based on the POS selection
Enter the amount received as an advance in Gross Advance Adjusted field. The IGST or CGST and SGST will be auto calculated
Click on Save button
Step 4 – Click on back button to go back to GSTR-1 page. Here you can see the summary of adjustment of advances.
HSN
5. 12 – HSN-wise-summary of outward supplies
The GSTR-1 return requires a dealer to provide HSN-wise summary of outward supplies and rate wise along with quantitative details.
Step 1 – Click the HSN-wise summary of outward supplies tile.
Step 2 – Click on Add Details button on bottom right.
Step 3 – The following are the details to be provided on this page –
HSN Code of outward Supplies
Description of the outward supplies
In the ‘UQC’ drop-down select the quantity of the supplies. Eg – KGs, Liters, etc.
Enter the Total Quantity, Total Value and Total Taxable Value of the outward supplies
Now enter the IGST or CGST and SGST based on the type of sale made viz a viz inter-state or intra-state
Click on Add and on the next page click on save button.
Step 4 – Click on back button to go back to GSTR-1 page. Here you can see the summary of HSN-wise outward supplies.
6. 13 – Documents Issued
Every taxpayer is required to provide details of the total document issued during a month.
Step 1 – Click on the tile Documents Issued
Step 2 – Click on Add Document
Step 3 – There are will be 12 categories of documents. Enter the serial no. of invoice issued, Total number of invoices issued and cancelled invoices in respective fields. The net invoices field will be auto populated.
Step 4 – Click on save once all the documents details are entered.
6. 11A – Amended tax liability (Advance received)
Step 1: Click on the 11A- Amended tax liability tile.
Step 2: Select:
Financial year- For which the taxpayer wants to make amendments
POS- For the line item of the declarations of the previous tax periods.
Return filing period- For declarations of previous tax periods.
Click on the ‘Amend invoice’ button.
Step 3: Make the amendments as required. But, the place of supply cannot be amended. Click on ‘Save’.
On the GSTR-1 landing page, the ‘11A- Amended tax liability (Advance received)’ tile will be updated with the number of invoices amended along with the taxable value. The taxpayer will have to pay tax in this tax period only on the differential tax liability.
7. 11B Amended of Adjustment of Advances
Step 1: Click on the ‘11B – Amended of adjustment of advances’ tile.
Step 2: Select:
Financial year- For which the taxpayer wants to make amendments
POS- For the line item of the declarations of the previous tax periods.
Return filing period- For declarations of previous tax periods.
Click on the ‘Amend invoice’ button.
Make the changes as required. Note that you cannot amend the place of supply. Click on the ‘Save’ button.
A taxpayer will be redirected to the previous page with a “Request accepted” message
Click on the ‘Back’ button. On the GSTR-1 landing page, the ‘11B- Amended of adjustment of advances’ tile will be updated with the number of invoices amended along with the taxable value. The taxpayer will have to pay tax in this tax period only on the differential tax liability.
Step 1: Click on the ‘10 – Amended B2C (others)’ tile.
Step 2: Select the year and month of the line items of declarations of previous tax periods from the drop-down list. Then select the original POS and click on the ‘Amend details’ button.
Step 3: Select the revised/original state code from the drop down list. Make the amendments as required. Note that the place of the supply field cannot be amended. Click on ‘Save’.
The taxpayer will be directed to the previous page with the message displayed below.
Click on the ‘Back’ button. On the GSTR-1 landing page, the ‘10- Amended B2C (others)’ tile will be updated with the number of invoices amended along with the taxable value. The taxpayer will have to pay tax in this tax period only on the differential tax liability.
Generate the GSTR-1 summary
Scroll to the bottom of the page and click on the ‘Generate GSTR-1 summary’ to include the auto-populated details pending for action by the recipients.
The following message will appear on the screen once the summary has been generated. You can check back after one minute.
After the summary is generated, a success message will appear on top of the page.
The summary will be generated by the GST Portal automatically at intervals of 30 minutes. To view the summary instantly after adding invoices, you can generate the summary by clicking on the ‘Generate GSTR-1 Summary’ button. However, the summary can be generated only at intervals of 10 minutes. If you attempt to generate the summary before 10 minutes have elapsed, you will notice an error message on the top of the page.
Preview the GSTR-1
Once the GSTR-1 summary has been generate, click on the ‘Preview’ button. This will download the draft summary of the GSTR-1 return for your review. It is recommended that you review the summary of entries made in the various sections submitting the GSTR-1.
Acknowledge and submit the GSTR-1 return
Once the GSTR-1 return is ready to be submitted, select the acknowledgement checkbox confirming that you have reviewed the details and that the information furnished is correct, and that you are aware that no changes can be made after submitting the GSTR-1. Once you select the acknowledgement checkbox, the submit button will be enabled.
Click on the ‘Submit’ button to submit the GSTR-1. A pop-up will open. Click on ‘Proceed’ if you wish to confirm submission. The GSTR-1 status will change to ‘Submitted’.
File GSTR-1 with DSC or EVC
Once the GSTR-1 return has been submitted, click on the ‘File Return’ button.
Click on ‘File with DSC’ or ‘File with EVC’, as applicable, to file the GSTR-1 return. Select the digital signature if filing through DSC mode, or enter the OTP sent on the mobile number and email address of the authorised signatory to file via EVC mode.
A success message and the ARN will get displayed on successful filing.
READ MORE: FREE GST RETURN FILLING