GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies (sales). This return has a total of 13 sections.
Businesses with sales up to Rs. 1.5 crore have to quarterly returns. Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.
The return once filed cannot be revised. Any mistake made in the return can be rectified in the next period (month or quarter) return.
Guide to Gile GSTR-1 on GST Portal
Step 1: Log in to the GST Portal.
Step 2: Go to the Services > Returns > Returns Dashboard.
Step 3: From the drop-down, select the financial year and the month for which you want to file the return. Click on the SEARCH button.
Step 4: Click on the PREPARE ONLINE button.
This will take you to the details of outward supplies of goods or services.
Step 5: 4A, 4B, 4C, 6B, 6C - B2B Invoices
All B2B invoice details are required to be entered inside this tile. Click on the ADD INVOICE button.
- Select the checkbox for Deemed Exports, SEZ Supplies with Payment, or SEZ Supplies Without Payment, if applicable.
- Enter the receiver's GSTIN or UIN. After this, the Name, POS, and Supply Type are auto-populated.
- Enter the Invoice No., Invoice Date, and Total Invoice Value.
- In case the supply attracts a reverse charge or supply is through e-commerce operator selects the checkbox.
- 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 under the amount of tax.
- The amount of tax is auto-calculated based on the taxable value entered.
- Click on the SAVE button.
You will be redirected to a page where you can see the summary of all the invoices entered. You can edit or delete the invoices here.
Click the BACK button to go back to the Invoices. Click on the BACK button to go back to the GSTR-1 page. You will see that the B2B invoices tile reflects the number of invoices added along with Total Invoice value, Total taxable value, and Total Tax Liability.
Step 6: 5A, 5B - B2C (Large) Invoices
All outward supplies made to a consumer where the invoice value is more than Rs 2.5 lakh have to be entered in this tile.
Step 7: 9B - Credit / Debit Notes (Registered)
This tile is used to add the Credit and Debit Note issued to registered dealers.
Step 8: Credit / Debit Notes (Unregistered)
This tile is used to add the Credit and Debit Note issued to unregistered dealers.
Step 9: 6A - Exports Invoices
Invoices for supplies exported has to be added in this section.
Step 10: 7- B2C Others
The details of those invoices that are B2C and the amount is less than Rs 2.5 lakh, have to be entered here.
Step 11: 8A, 8B, 8C, 8D - Nil Rated Supplies
All supplies made which attract the nil rate of GST should be entered in this tile.
Step 12: 11A(1), 11A(2) - Tax Liability (Advances Received)
All the supplies for which advances were received from the receiver of supplies but the invoice was not raised will be entered here.
Step 13: 11B(1), 11B(2) - Adjustment of Advances
Details of all the invoices raised in the month for which the return is being filed but the advance was received and tax was already paid in the previous months has to be entered here.
Step 14: HSN-wise summary of outward supplies
The GSTR-1 return requires a dealer to provide an HSN-wise summary of outward supplies and rate wise along with quantitative details.
Step 15: 13 - Documents Issued
Every taxpayer is required to provide details of the total document issued during a month.
FAQs
1. Should I file GSTR-1 even if there are no sales in a month or quarter?
Yes, filing GSTR-1 is mandatory. If your total sales for a year is less than Rs 1.5 crore, then you need to file the return on a quarterly basis.
2. Can I upload the invoice only while filing the return?
You can upload invoices anytime. Ideally, you should upload invoices at regular intervals during the month to avoid bulk upload at the time of filing return. This is because bulk upload can take a lot of time.
3. Can I change a bill uploaded on GST?
After uploading bills, you can make changes multiple times. There is no restriction on changing invoices after uploading them. But you can change an invoice only before submitting a return. Once submitted, the numbers are frozen.
4. Should I file GSTR-1 even after filing GSTR-3B?
GSTR-3B is a simple return to be filed on a monthly basis. You still need to file the return on a monthly or quarterly basis.
5. I have opted for a composition scheme. Should I file GSTR-1?
GSTR-1 should not be filed by you. GSTR-4 on a quarterly basis has to be filed by a taxpayer opting for a composition scheme.
6. Should I make GST payment after filing GSTR-1?
GSTR-1 is a return where details of sales are filed with the government. No tax has to be paid after filing this return. The tax has to be paid at the time of filing GSTR-3B.
7. My annual sales are below Rs. 1.5 crore. Should I file a quarterly or monthly return?
You need to file a quarterly return.
8. Can amendments be made to details already filed in GSTR-1? If yes, then what will be the filing period to make amendments?
Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the return.
9. What should the Revised date be in the amended invoice?
The Revised date to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.
