GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services. Every registered taxable person, other than an input service distributor/ composition taxpayer/persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.
You can opt for Quarterly filing of GSTR-1 return under following condition: If your turnover during the preceding financial year was upto Rs. 1.5 Crore; or if you are registered during the current financial year and expect your aggregate turnover during FY 2017-2018 to be upto Rs. 1.5 Crores
Facility to change frequency is available if you have not filed any return during the financial year according to the original frequency.
GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.
GSTR-1 can be prepared using the following modes through:
1) Online entry on the GST Portal.
2) Uploading of invoice and other GSTR-1 data using Returns Offline Tool.
3) Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs).
The following details of a tax period have to be furnished in GSTR-1:
a) Invoice level details of supplies to registered persons including those having UIN;
b) Invoice level details of Inter- State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers);
c) Details of Credit/Debit Notes issued by the supplier against invoices;
d) Details of export of goods and services including deemed exports (SEZ);
e) Summarised state level details of supplies to unregistered persons (consumers);
f) Summary Details of Advances received in relation to future supply and their adjustment;
g) Details of any amendments effected to the reported information for either of the above categories;
h) Nil- rated, exempted, and non-GST supplies; and
i) HSN/SAC wise summary of outward supplies.
The following taxpayers are not required to file GSTR-1:
Pre-requisites for filing GSTR-1 are:
a) The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which GSTR-1 has to be furnished;
b) The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal;
c) The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory;
d) In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory
DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).
The due date to file GSTR-1 for a given tax period is 10th day of the succeeding month. For example, GSTR-1 for Goods/Services supplied during the calendar month of November, 2017 should be filed by (23:59:59 hours) on 10th December, 2017.
The turnover value in Table 3 of GSTR-1 has to be entered manually for the first year as the information is not available with the GST system. From the second year of implementation of GST, the system will auto-calculate the turnover based on all the annual returns filed for all the GSTINs associated with a given PAN (PAN-based turnover). However, the turnover value will be editable and you will have the option to amend it.
The ‘Total Invoice Value’ column in GSTR-1 is for the invoice value inclusive of taxes.
Taxable value is the value as per the provisions of GST law. There will be no validation that the invoice value is equivalent to taxable value plus the tax amount.
Yes, you can enter details of Goods and Services in the same invoices.
B2B supply refers to supply transactions between registered taxable entities/persons (Business-to-Business supplies).
B2C supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).
A Debit Note is a document issued against an invoice in cases where the original invoice was issued at a value lower than the actual value of goods and/or services provided. It can also be issued in case of post supply price negotiations. The difference amount is accounted for in the form of a Debit note
Credit Note is a document issued against an invoice in cases where invoice was issued at a value higher than the actual value of goods and/or services provided or the invoice value is reduced due to post supply negotiations. This may also happen when the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient.
Debit Notes are to be reported in the return of the month in which they are issued by the supplier.
Credit Notes are to be reported in the return of the month in which they are issued but not later than the return of the September month following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.
No. In case of supplies to consumers are to be reported in a consolidated manner (intra-state supplies to consumer and inter-state supplies of invoice value less than INR 2.5 lakhs), the credit/debit notes are not required to be reported separately. Such supplies have to be reported in a consolidated manner net off the values of credit and debit notes.
Yes, supplier is liable to pay tax on advances received from receivers for the supply of services and report the consolidated advance received details in a month in which payment is received. The amount of advances to be reported in GSTR-1 is net off the amount for which invoices have already been issued and the value reported in the same return in other sections.
The taxpayer has to declare the advance that has to be adjusted in the tax period in which advance is received. Subsequently when invoice is issued, then taxpayer can adjust the tax liability of the invoice issued of that tax period, in the GSTR-1 of that period. This can be shown in the advance adjustment table of GSTR-1.
Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC (against the exports made) or the taxpayer may pay IGST and claim refund of the IGST amount paid (post affecting the exports).
No, a taxpayer can furnish details of the export invoices in GSTR-1 and file the return without mentioning the shipping bill number and date, if the shipping bill details are not readily available with him.
If the shipping bill details are received by the taxpayer after the filing of the GSTR-1, he needs to declare it in the GSTR-1 of the month in which he receives it through the amendment section of GSTR-1.
As the SEZ unit or SEZ developer are registered and have GSTIN, the invoice details of supplies to them need to be reported in the section of supplies to registered taxpayers (B2B invoice details) with appropriate SEZ flag.
Yes. The return provides for the declaration of the details of all taxable Supplies effected through E-Commerce along with the GSTIN of the e-commerce portal in GSTR-1. However, this would be implemented once the relevant provisions of GST law are notified.
It should be reported in a consolidated manner in the nil rated and exempt supply section of the GSTR-1.
The recipient of goods and services is liable to pay tax under reverse charge mechanism, if the said goods or services are notified to be subject to Reverse Charge and if they are received from unregistered persons by the recipients and its value is more than specified threshold of Rs 5000 per day.
All the purchases from unregistered person, which are subject to reverse charge, for which the recipients issues a tax invoice are to be reported in GSTR-2 (and not in GSTR-1).
Taxpayers can upload invoice details any time during the tax period and not just at the time of filing of GSTR-1. For example, let’s take September 2017 as the tax period - the tax payer can upload invoices from 1st September to 10th October and after 15th October in case of late filing of GSTR-1.
Taxpayers can modify/delete invoices any number of times till they submit the GSTR-1 of that particular tax period. The uploaded invoice details are in a draft version, and can be changed irrespective of due date until the GSTR-1 is submitted.
For a particular GSTIN, there cannot be duplicate invoice series in a particular financial year. The GST system will not accept duplicate supply invoices in a return and will provide error on validation.
Yes, a tax payer can have multiple series of tax invoices in a financial year. There is no limit on the number of series of tax invoices that one can have in a financial year.
Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.
In cases where a taxpayer opts for composition scheme, GSTR-1 will be available for filing only for the period during which the taxpayer was registered as normal taxpayer. The taxpayer would be able to file GSTR-1 for the said period, even if filed with delay, for the period prior to opting to composition scheme.
A normal taxpayer is required to discharge their return related liability at the time of filing of GSTR-3. The current due date for filing GSTR-3 is 20th of the succeeding month.
For a detailed description along with screenshots for filing GSTR-1, please refer to the User Manual available at help section of the GST Portal.
Yes, a tax payer needs to electronically sign the GSTR-1 after successfully submitting it, otherwise GSTR-1 will be considered as not-filed. The successful submission freezes the GSTR-1 and no changes can be made by taxpayer thereafter.
a) Application Reference Number (ARN) gets generated on successful filing of GSTR-1.
b) An SMS and email is also sent to the taxpayer on the Mobile Number and E mail ID of his primary authorised signatory.
Taxpayers can electronically sign their returns using a DSC (mandatory for all types of companies and LLPs), E-sign (Aadhaar-based OTP verification), or EVC (Electronic Verification Code sent to the registered mobile number of the authorized signatory)
1) DSC should be Class II or Class III, PAN-based DSC
2) The DSC must not be expired
3) The DSC must be registered on the GST Portal
4) EM Signer version 2.6 must be installed on the computer
5) The DSC Dongle must be connected to the computer
Yes, he will receive a system generated return defaulter notice in format 3A if he fails to file GSTR-1 by due date.
Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will throw a validation error and will not accept invoice details pertaining to that GSTIN.
All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits. The rounding off of the self-declared tax liability to the nearest rupee will be done in GSTR-3.
A taxpayer cannot file GSTR-1 before the end of the current tax period. However, following are the exceptions to this rule:
a) Casual Taxpayers after the closure of their business can file GSTR-1 before the end of the current tax period
b) A taxpayer who has applied for cancellation of registration will be allowed to file GSTR-1 after confirmation of receipt of the application before the end of the current tax period
Scroll down to the bottom of the GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button. This will include the auto drafted details pending for action from recipients. Also the invoices you have added will start reflecting in the relevant section of the GSTR-1. In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE GSTR1 SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page. The summary is generated by the GST Portal automatically at an interval of every <30 minutes>. You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.
The invoice count on the tile summary gets updated only after you click the GENERATE GSTR1 SUMMARY button. You can click the GENERATE GSTR1 SUMMARY button to refresh the tile summary. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page. The summary is generated by the GST Portal automatically at an interval of every <30 minutes>. You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.
You can click the EDIT/ DELETE button to modify or delete the invoices which have been earlier successfully uploaded. The uploaded invoice details are in a draft version, and can be changed until GSTR-1 is submitted.
In case of DSC related issues, click here to know more.
You can file nil GSTR-1 by first Generating Summary and then submitting the return without entering any data and signing with applicable signature.
You cannot file GSTR-1 of August if July GSTR-3 is not filed. However, you can upload the invoices in GSTR-1 of August and September, 2017.
In case, a supplier taxpayer has NOT uploaded invoice(s) in his/her Form GSTR-1, for supplies to registered persons and has filed Form GSTR-1, the recipient taxpayer can take following two actions: