How to file GSTR-1 online?

Basics of GSTR1 Return filling ( How to file GSTR1 online)

1. Basics of GSTR-1

This article give you complete guildeline and Basics of GSTR1 Return filling and How to file GSTR1 online. Given the step by step procedure

 A. What is GSTR-1? (how to file GSTR1 online)

 GSTR-1 is a return statement in which a regular dealer needs to capture all the outward supplies made during the month or a quarter. In simple words, GSTR-1 is a return in which details of sales and other outward supplies need to be captured.

While GSTR-3B is a monthly self-assessed return, you need to file GSTR-1 with outward supplies details that substantiate the liability declared in GSTR-3B.

The return has a total of 13 sections.

B. When is GSTR-1 due? (how to file GSTR1 online)

The due dates for GSTR-1 are based on the turnover. Basis the business turnover, GSTR-1 returns need to be filed either on a monthly or quarterly basis.

Businesses with turnover of up to INR 1.5 crore will be allowed to file quarterly returns, other businesses with a turnover of above INR 1.5 crore must file monthly returns.

Annual Turnover up to Rs 1.5 crore can opt for quarterly filing

  Quarter

  Due date

 Monthly GST Return (how to file GSTR1 online)

Annual Turnover of more than Rs 1.5 crore must file monthly

C. Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

• Input Service Distributors
• Composition Dealers
• Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
• Non-resident taxable person
• Taxpayer liable to collect TCS
• Taxpayer liable to deduct TDS

D. How to revise GSTR-1? (how to file GSTR1 online)

Return once filed cannot be revised. If Any mistake in the return can be rectified in the next periods of (month/quarter) return. It means a mistake is made in September GSTR-1, then the rectification for the same can be made in October’s GSTR-1 also.

E. Late Fees and Penalty (how to file GSTR1 online)

Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per the CGST Act and Rs. 100 as per the SGST Act. The late fees will be charged from the date after the due date.

As per the Latest Update, the late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return)

Step-by-step guide on how to file GSTR-1 on GST Portal :

• 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 select the financial year and the month for which you want to file the return. Click on Search
• There are 2 options that a return filer has here – Prepare the return online or offline. Let us take a look at the process of preparing the return online first. Click on Prepare online.
• This will take you to Details of outward supplies of goods or services. 

1. Aggregate Turnover of previous Financial Year. For the returns of July 2020 to March 2020, Financial Year means 1st April 2019 to 31st March 2020.
2. Aggregate Turnover for April 2020 to June 2020.

• Below is the summary of all the Tables where details of outward supplies need to be entered.

GSTR-1 – Invoice Details (how to file GSTR1 online)

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 checkbox 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 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 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 the invoice of a particular receiver by clicking on the receiver details and clicking on the add invoice button at the bottom of the page.

Step 6 – Click on the Back button to go back to the 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.

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 dropdown. 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 the Back button to go back to the 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.

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 checkbox 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 the back button to go back to the 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 the Issue of Note.
• If the original invoice was issued before 1st July 2017 tick on the checkbox 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.

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 an invoice for 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 the back button to go back to the GSTR-1 page. You will see the summary of all the Export Invoices added.

GSTR-1 – Other Details

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 the 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 the back button to go back to the GSTR-1 page. You can see the summary of B2C other invoices here.

2. 8A, 8B, 8C, 8D – Nil Rated Supplies

All supplies made which attract the 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 the back button to go back to the 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 the 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 the back button to go back to the GSTR-1 page. You can see the summary of the 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 the 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 the back button to go back to the GSTR-1 page. Here you can see the summary of adjustment of advances.

5. 12 – 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 1 – Click the HSN-wise summary of outward supplies tile.

Step 2 – Click on Add Details button on the 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 the save button.

Step 4 – Click on the back button to go back to the GSTR-1 page. Here you can see the summary of HSN-wise outward supplies.

6. 13 – Documents Issued (how to file GSTR1 online)

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 canceled invoices in respective fields. The net invoices field will be auto-populated.

Step 4 – Click on save once all the documents details are entered.

Final Step

Once all the details have been entered the return needs a declaration and can be submitted online.

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