Showing posts with label GSTR-1. Show all posts
Showing posts with label GSTR-1. Show all posts

Monday 11 September 2017

GSTR-1 F.A.Q.

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GSTR-1

1. What is GSTR-1?

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.

2. Who is required to file the GSTR-1?

Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector 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.

3. Is GSTR-1 filing mandatory?

GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.

4. What are the available modes of preparing GSTR-1?

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)

5. What details have to be furnished in GSTR-1?

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 equal to INR 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
i. HSN/SAC wise summary of outward supplies

6. Which type of registered taxpayers are not required to file the GSTR-1?

The following taxpayers are not required to file GSTR-1:
  • Taxpayers under the Composition Scheme (Return to be filled by them in GSTR 4)
  • Non-resident foreign tax payers (Return to be filled by them in GSTR 5)
  • Online information database and access retrieval service provider (Return to be filled by them in GSTR 5A)
  • Input Service Distributors (ISD) (Return to be filled by them in GSTR-6)
  • Tax Deducted at Source (TDS) deductors (Return to be filled by them in GSTR 7)
  • E-commerce operators deducting TCS (Return to be filled by them in GSTR 8)

7. What are the pre-requisites for filing 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 a taxpayer wants to use E-Sign, they must have a valid Aadhar number with access to the mobile number and e-mail id registered with Aadhar authority (UIDAI) as OTP will only be sent on the registered mobile number and e-mail id. In case the taxpayer has changed the mobile number and e-mail id, they must first update the same with UIDAI. For cancelled GSTINs, the taxpayers will have an option to file GSTR-1 for the period up to the date of cancellation.
e. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory

8. For which class of Taxpayers is DSC mandatory for filing returns?

DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).

9. By when do I need to file the GSTR-1 for a given tax period? OR What is the due date for filing the GSTR-1?

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.

10. How should the value of turnover to be in entered in the mandatory field on the landing page of GSTR-1?

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.

11. What does the ‘Total Invoice Value’ column indicate in GSTR-1?

The ‘Total Invoice Value’ column in GSTR-1 is for the invoice value inclusive of taxes.

12. Will there be any validation on relationship between Invoice value and Taxable Value?

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.

13. Can I enter details of Goods and Services in the same invoice?

Yes, you can enter details of Goods and Services in the same invoices.

14. What are B2B Supplies?

B2B Supply refers to supply transactions between registered taxable entities/persons (Business-to-Business supplies).

15. What is meant by B2C Supplies?

B2C Supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).

16. What are Debit Notes?

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

17. What are Credit Notes?

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.

18. When are Debit Notes to be reported in the return?

Debit Notes are to be reported in the return of the month in which they are issued by the supplier.

19. When are Credit Notes to be reported in the return?

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.  

20. Does a tax payer need to report the credit notes and debit notes of supplies to consumer separately?

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.

21. In case of Receipt of advance by the Supplier from a Receiver, is the supplier liable to pay tax on such an advance amount?

Yes, Supplier is liable to pay tax on advances received from Receivers for the supply of goods and services and report the consolidated advance received details in 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.

22. How is the tax paid on advance payments adjusted against the invoice(s) issued in the subsequent tax period(s)?

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 adjustmenttable of GSTR-1.

23. How is Export treated under the GST regime?

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).  

24. Is shipping bill number mandatory while declaring export invoices in GSTR-1?

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.

25. How can shipping bill number be furnished after the filing of GSTR-1?

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.

26. How do I report supplies to SEZ units or SEZ developers in 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.

27. Is it required to submit the details of supplies effected through E-Commerce?

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.

28. How should exempt supplies through E-Commerce operator be reported in GSTR-1?

It should be reported in a consolidated manner in the nil rated and exempt supply section of the GSTR-1.

29. Who is liable to pay tax under Reverse charge mechanism?

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.

30. Whether purchases from unregistered person, which are subject to reverse charge, for which the recipient issues a tax invoice, is required to be reported ?

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).

31. Do I need to upload the invoice(s) details at the time of filing 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.

32. Until when can changes be made to the uploaded invoice details?

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.

33. Can there be duplicate invoice series in a particular financial year for a particular GSTIN?

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.

34. Can a registered taxpayer have multiple series of tax invoices?

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.

35. Is there any specified format for invoice number under GST laws?

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.

36. What is the cut-off date for entry of invoices in GSTR-1 in case a normal taxpayer opts for composition scheme?

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.

37. What is the due date for the payment of monthly tax liabilities for normal taxpayers?

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.

38. From where can I file the GSTR-1 and what are the steps involved?

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.

39. Does a taxpayer need to electronically sign GSTR-1 after successful submission of GSTR-1?

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.

40. What are communications received after successful filing of GSTR-1?

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.

41. What are the different ways in which GSTR-1 can be electronically signed?

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)

42. What precautions need to be taken while applying Digital Signature Certificate (DSC)?

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

43. Will a taxpayer receive notice if he does not file GSTR-1 by due date?

Yes, he will receive a system generated return defaulter notice in format 3A if he fails to file GSTR-1 by due date.

44. Does a taxpayer need to check the validity of the registration of the recipients furnished in GSTR-1?

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.

45. Up to how many decimal digits do different values need to be declared in GSTR-1?

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.

46. A taxpayer cannot file GSTR-1 before the end of the current tax period. Is there any exception to this rule?

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

GSTR-1 Creation and submission of OUTWARD SUPPLIES RETURN

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GSTR-1 > Creation and Submission of Outward Supplies Return

How can I create, submit and file details for the outward supplies in the Form GSTR-1?

To create, submit and file details for the inward supplies in the GSTR-1, perform the following steps:

1. Login and Navigate to GSTR-1 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials i.e. your userid and password
3. Click the Services > Returns > Returns Dashboard command.


4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.


6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the GSTR-1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

Note:
• The due date for filing GSTR-1 is 10th of every month.
• You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice details and other GSTR-1 details in the GSTN specified format prepared through the GSTN provided offline tools or any other software.


7. The GSTR-1 – Details of outward supplies of goods or services page is displayed. In first month, Turnover of ‘Aggregate Turnover - April to June, 2017’ will be there for Taxpayer to fill along with ‘Aggregate Turnover in the preceding financial year’ and then click on the SAVE button. This field is mandatory. You can proceed to furnish other details only after furnishing this information.
From the next month, ‘Aggregate Turnover in the preceding financial year’ will be auto-populated based on previous tax period return

2. Generate GSTR-1 Summary

1. Scroll down to the bottom of the GSTR-1 – Details of outward supplies of goods or servicespage and click the GENERATE GSTR-1 SUMMARY button to include the auto drafted details pending for action from recipients.
The invoices that were missed to be included by you, may have been added in the Uploaded by Receiver while filing his GSTR 2.

3. Enter Details in various tiles

There will be no. of tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

GSTR-1 – Invoice Details
• 4A, 4B, 4C, 6B, 6C - B2B Invoices: To add an invoice for taxable outwards supplies to a registered person
• 5A, 5B - B2C (Large) Invoices: To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh  
• 9B - Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients
• 9B - Credit / Debit Notes (Unregistered): To add details of credit, debit notes or refund voucher issued to the unregistered recipients
• 6A - Exports Invoices: To add an invoice for supplies exported

GSTR-1 – Other Details
• 7- B2C Others: To add consolidated details of taxable outwards supplies to a customer where invoice value is less than Rs. 2.5 lakh and all intra state supplies to unregistered customers
• 8A, 8B, 8C, 8D - Nil Rated Supplies:  Nil Rated Supplies: To add consolidated details of nil rated, exempted and Non-GST Outward supplies
• 11A(1), 11A(2) - Tax Liability (Advances Received): Tax Liability (Advances Received): To add details of transactions attracting tax liability arising on account of Time of Supply (like receipt of advances)
• 11B(1), 11B(2) - Adjustment of Advances: To add the advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period
• 12 - HSN-wise-summary of outward supplies: To furnish the summarized details of all outward supplies HSN and rate wise along with quantitative details.  
• 13 - Documents Issued: To add the details of documents issued during the tax period


To add an invoice for taxable outwards supplies to a registered person, perform the following steps:
1. Click the 4A, 4B, 4C, 6B, 6C - B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a registered taxpayer).


2. The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD INVOICE button to add a new invoice for any receiver.


3. The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.
4. Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable.
5. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.
Note:
• The GSTIN should be registered on the date of invoice.
• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
• The screen will expand downwards and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.
• An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST.
6. If the supply is made through an e-commerce company, select the checkbox for Supplies through E-Commerce and in the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce company.
Note: Fill this field only when the supply is made through an e-commerce company.
7. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism.

In case of Intra-State transaction:
In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.
Notice, fields for Central Tax and State/UT Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

In case of Inter-State transaction:
In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.
Notice, fields for Integrated Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.

8. Click the SAVE button to save the invoice details.


9. You will be directed to the previous page and a message is displayed that Request accepted successfully.
Note: The status of the added invoice is Processed.

Here, you can also edit/delete the added invoices (under Actions).
Note: B2B invoices uploaded in GSTR-1 as a supplier will reflect in the B2B Invoices of the receiver in GSTR-2A/GSTR-2 in near real time. However, no action can be taken by receiver unless the Supplier files GSTR-1.

Uploaded by Taxpayer: The "Uploaded by Taxpayer" tab shows all the invoices that you have uploaded for a given tax period.
Uploaded by Receiver: The "Uploaded by Receiver" tab displays the invoices that you missed from your GSTR-1, but were uploaded by the Receiver Taxpayer for taking appropriate actions.
Modified by Receiver: If the receiver Taxpayer has modified any invoice that you uploaded in your GSTR-1, it will show-up under the "Modified by Receiver" tab for taking appropriate actions.
Rejected by Receiver: The "Rejected by Receiver" tab displays invoices from your GSTR-1 that were rejected by the receiver Taxpayer for taking appropriate actions.

10. Click the BACK button to go back to the Invoices - Receiver-Wise-Summary page.


11. Here, you can view receiver wise summary of invoices. A tax payer can add invoice of the particular receiver by clicking on the particular receiver and then clicking on the ADD INVOICE button at the bottom of the page. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the B2B Invoices tile in GSTR-1 will reflect the number of invoices added along with Total Invoice value, Total taxable value and total tax liability.



To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh, perform the following steps:
1. Click the 5A, 5B - B2C (Large) Invoices tile to enter the invoice details for inter-state taxable outward supplies made to a consumer of value greater than 2.5 lacs.


2. The B2C (Large) Invoices – Summary page is displayed. Click the ADD INVOICE button to add a new invoice.


3. The B2C (Large) Invoices – Details page is displayed. In the POS field, select the place of supply (state code) where the supplies were delivered.
4. In the Invoice No. field, enter the Invoice number issued to the consumer of that POS.
Note: An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).
5. In the Invoice Date field, enter the date on which the invoice was generated.
6. In the Total Invoice Value field, enter the total amount for which the goods or services are supplied.
7. If the supply is made through an e-commerce company, select the checkbox for Supplies through E-Commerce and in the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce company.
Note: Fill this field only when the supply is made through an e-commerce company.

8. In the Taxable Value field against the rates, enter the taxable value of the goods or services.
9. In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.

10. Click the SAVE button to save the invoice details.


11. You will be directed to the previous page and a message is displayed that Request accepted successfully.
Note: The status of the added invoice is processed.

Here, you can also edit/delete the added invoices (under Actions).
12. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the B2C (large) Invoices tile in GSTR-1 will reflect the number of invoices added along with Total tax liability.



To add details of credit or debit notes for the registered user, perform the following steps:
1. Click the 9B - Credit / Debit Notes (Registered)/refund voucher tile to enter the details of credit or debit notes issued to the registered recipients or details of refund voucher against advance received.


2. The Credit/Debit Notes (Registered) - Summary page is displayed. Click the ADD DETAILSbutton to add credit or debit note details.


3. The Credit / Debit Notes (Registered) – Add Note page is displayed. In the Receiver GSTIN/UINfield, enter the GSTIN of the receiver (registered taxpayer) to whom supply is made.
Note: The Receiver Name field is auto-populated, when the user enters the GSTIN of the Receiver.
4. In the Debit/Credit Note No. field, enter the debit or credit note number or refund voucher number
Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).
5. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.
Note: The date should be before the end date of the tax period. Debit / credit note date cannot be earlier than original invoice date.
6. In the Original Invoice Number field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.
7. In the Original Invoice Date field, enter the original invoice date.
8. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or refund voucher.
9. In the Note Value field, enter the value of the note or refund voucher.

10. From the Supply Type drop-down list, select whether the note or voucher is added for an invoice of Inter-state or Intra-state transaction.
11. From the Reason for Issuing Note drop-down list, select the reason on account of which the debit or credit note is issued.

In case of Intra-State transaction:
In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.
Notice, fields for Central Tax and State/UT Tax appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.

In case of Inter-State transaction:
In case Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.
Notice, fields for Integrated Tax appear.
a) a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.

12 Click the SAVE button to save the details.


13. You will be directed to the previous page and a message is displayed that Request accepted successfully.
Note: The status of the added invoice is Processed.

Here, you can also edit/delete the added invoices (under Actions).

Uploaded by Taxpayer: The "Uploaded by Taxpayer" tab shows all the debit/credit note/refund vouchers that you have uploaded for a given tax period.
Uploaded by Receiver: The "Uploaded by Receiver" tab displays the debit/credit note/refund vouchers that you missed from your GSTR-1, but were detected and uploaded by the Receiver Taxpayer for taking action.
Modified by Receiver: If the receiver Taxpayer has modified any debit/credit note/refund vouchers that you uploaded in your GSTR-1, it will show-up under the "Modified by Receiver" tab for taking action.
Rejected by Receiver: The "Rejected by Receiver" tab displays debit/credit note/refund vouchers from your GSTR-1 that were rejected by the receiver Taxpayer.


14. You will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Registered) tile in GSTR-1 will reflect the number of credit/debit notes/refund vouchers added.



To add details of credit or debit notes or refund vouchers issued to unregistered persons, perform the following steps:
1. Click the 9B - Credit / Debit Notes (Unregistered) tile to enter the details of credit or debit notes issued to the unregistered recipients.


2. The Credit/Debit Notes (Unregistered) - Summary page is displayed. Click the ADD DETAILS button to add credit or debit note or refund voucher details.


3. The Credit / Debit Notes (Unregistered) – Add Note page is displayed. From the Type drop-down list, select the appropriate choice like B2CL, export without payment etc.
4. In the Debit/Credit Note No. field, enter the debit or credit note number.
Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).
5. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.
Note: The date should be before the end date of the tax period. Debit / credit note date cannot be earlier than original invoice date.
6. In the Original Invoice Number field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or Credit Note is being issued.
7. In the Original Invoice Date field, enter the original invoice date.
8. From the Note Type drop-down list, select whether the details are added for a Debit or Credit Note or refund voucher.
9. In the Note Value field, enter the value of the note or refund voucher
10. From the Reason for Issuing Note drop-down list, select the reason on account of which the debit or credit note is issued.

In case of Intra-State transaction:
In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.
Notice, fields for Central Tax and State/UT Tax appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

In case of Inter-State transaction:
In case the POS (place of supply) is in a different state as that of the supplier, transaction becomes an Inter-State transaction.
Notice, fields for Integrated Tax appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered.

11. Click the SAVE button to save the details.


12. Click the BACK button to go back to the GSTR-1 page.
13. You will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Unregistered) tile in GSTR-1 will reflect the number of credit/debit notes/ refund vouchers added.



To add an invoice for supplies exported, perform the following steps:
1. Click the 6A- Export Invoices tile to enter the invoice details for supplies exported.


2. The Exports – Invoices Summary page is displayed. Click the ADD INVOICE to add a new invoice.


3. The Exports – Add Details page is displayed. In the Invoice No. field, enter the Invoice number issued against exports sales.
4. In the Invoice Date field, enter the date on which the invoice was generated.
5. In the Port Code field, enter the port code.
6. In the Shipping Bill No./Bill of Export No. field, enter the unique number of the shipping bill with location code generated while shipping.
7. In the Shipping Bill Date/ Bill of Export Date field, enter the date on which the shipping bill was issued.
8. In the Total Invoice Value field, enter the total amount of all the goods or services supplied.
9. From the GST Payment drop-down list, select whether the GST is paid against the invoice or not.
10. In the Taxable Value field against the rates, enter the taxable value of the goods or services.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

11. Click the SAVE button to save the details.


12. You will be directed to the previous page and a message is displayed that Request accepted successfully.
Note: The status of the added invoice is Processed.

Here, you can also edit/delete the added invoices (under Actions).

13. Click the BACK button.



14. You will be directed to the GSTR-1 landing page and the Export Invoices tile in GSTR-1 will reflect the number of such invoices added along with Total tax liability.



To add details of taxable outwards supplies to a customer where invoice value is less than Rs. 2.5 lakh and intra-state supplies to customers, perform the following steps:
1. Click the B2C (Others) tile to enter the details for B2C transactions.


2. The B2C (Others) Details – Summary page is displayed. Select E-commerce tab to add a line item for a transaction through E-commerce or else select Other than E-commerce tab in case transaction is through non E-commerce.


3. Click the ADD DETAILS button to add the line item details.


4. In the POS field, select the Place of Supply (State Code) where the supplies were delivered. Based on the state selected in POS, Supply Type field is auto-populated.
5. In the Taxable Value field, enter the collated amount of all the unique goods or services supplied.
6. In the Rate field, enter the applicable Rate.
7. In the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce operator.
Note: This field will appear when you select the E-commerce tab.


In case of Intra-State transaction:
Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen.
Note: The Central Tax, State/UT Tax fields are auto-populated based on the value entered in Rate field. However, these can be edited. The CESS field is not auto populated and has to be entered by the taxpayer.


In case of Inter-State transaction:
Notice, fields for Integrated Tax & CESS will appear in the screen.
Note: The Integrated Tax field is auto-populated based on the value entered in Rate field. However, these can be edited. The CESS field is not auto populated and has to be entered.


8. Click the SAVE button to save the details added.


9. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the B2C (Others) tile in GSTR-1 will reflect the number of invoices added along with total tax liability.



To add an invoice for Nil Rated Supplies, Exempted and Non-GST Outward supplies, perform the following steps:
1. Click the Nil Rated Supplies tile to enter the details for Nil rated supplies.


2. The Nil Rated Supplies page is displayed with section for Goods and Services. Click the EDITbutton at the bottom of the page to enable the fields displayed on the page.


3. Enter the data in Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies Amount fields for the following categories of transactions:
a. Inter-state supplies to registered person
b. Inter-state supplies to unregistered person
c. Intra-state supplies to registered person
d. Intra-state supplies to unregistered person

4. Click the SAVE button to save the details.
A success message is displayed on the top of the page.


5. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the Nil Rated Supplies tile in GSTR-1 will reflect the updated value.



To add details of Tax Liability (Advances Received) arising on account of Time of Supply without issuance of Invoice in the same period, perform the following steps:
1. Click the Tax Liability (Advances Received) tile to enter the tax liability details


2. The Tax Liability (Advance Received) – Summary page is displayed. Click the ADD DETAILSbutton to add the advance tax receipt and related liability details.


3. In the POS field, select the State code of the place of supply applicable for the advances received. .
Note: Based on the state code selected, Supply Type column would be auto-populated as Inter-state or Intra-state.

In case of Intra-State transaction:
Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen.
a) In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%).
b) In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The same will be editable.
c) In the CESS field, enter the CESS amount.


In case of Inter-State transaction:
Notice, fields for Integrated Tax & CESS will appear in the screen.
a) In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%).
b) In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. .
c) In the CESS field, enter the CESS amount.

7. Click the SAVE button.


8. The line item details are added in a tabular format. Notice the line item details. In case, the details are incorrect, you can edit or delete the line item by using the Edit and Delete icons that appear under the Actions column.
9. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the Tax Liability (Advance Recieved) tile in GSTR-1 will reflect the updated total value and no. of entries.



To fill details of Adjustment of Advances on invoices issued in the current period, perform the following steps.
1. Click the 11B(1), 11B(2)- Adjustment of Advances tile to enter the details of tax already paid on invoices issued in the current period.


2. The Tax already paid on invoices issued in the current period – Summary page is displayed. Click the ADD DETAILS button to add details for invoices issued in the current period on which tax has already been paid.


3. The Tax already paid on invoices issued in the current period - Add Details page is displayed.


In case of Inter-State transaction:
Notice, fields for Integrated Tax & CESS will appear in the screen.
a) In the Gross Advance adjusted field, enter the amount paid by the receiver to the supplier for the goods/services against the applicable Rate (%)
b) In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field.
c) In the CESS field, enter the CESS amount.


In case of Intra-State transaction:
Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen.
a) In the Gross Advance adjusted field, enter the amount paid by the receiver to the supplier for the goods/services against the applicable Rate (%)
b) In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field.
c) In the CESS field, enter the CESS amount.


4. Click the SAVE button to save the details.


A success message will be displayed on the top of the Page.


5. You can also Edit/Delete the added invoices (under Actions tab).


6. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the Adjustment of Advances tile in GSTR-1 will reflect the number of line items added.



To furnish the HSN-wise summary of outward supplies and rate wise along with quantitative details, perform the following steps:
Note: This field is applicable only if Annual turnover is more than 1.5 cr.
1. Click the HSN-wise summary of outward supplies tile to furnish the summarized details of all outward supplies HSN-wise along with quantitative details.


2. The HSN-wise summary of outward supplies– Summary page is displayed. Click the ADD DETAILS button to add details for invoices issued in the current period on which tax has already been paid.


3. The HSN summary of outward supplies – Add/Edit Details page is displayed.


4. In the HSN field, enter the applicable provision of reporting HSN code of the outward supplied.
5. In the Description field, enter the description. (Either HSN or Description should be mandatorily entered)
6. In the UQC field, select UQC.
7. In the Total Quantity field, enter the quantity.
8. In the Total Value field, enter the Total Value of the outward supply.
9.  In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.


In case of Intra-State transaction:
Notice, fields for Central Tax, State/ UT Tax & CESS will appear in the screen.
In the Central TAX, State Tax and CESS field, enter the Central TAX, State Tax and CESS amount.


In case of Inter-State transaction:
Notice, fields for Integrated Tax & CESS will appear in the screen.
In the Integrated Tax and CESS field, enter the Integrated Tax and CESS amount.


10. Click the ADD button.


11. You will be directed to Added/Edited line iems to be saved page and a message is displayed that Request accepted successfully.


12. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the HSN summary of outward supplies tile in GSTR-1 will be updated.



To Upload the details of Documents issued perform the following steps.

1. Click the Documents Issued tile to add the details for document issued during the current tax period.


2. To update the document for Invoices for outward supply, Click on Add Document:


3. Add the details:


 Similarly the documents for below categories can be added:
  • Invoices for inward supply from unregistered person
  • Revised Invoice
  • Debit Note
  • Credit Note
  • Receipt voucher
  • Payment Voucher
  • Refund voucher
  • Delivery Challan for job work
  • Delivery Challan for supply on approval
  • Delivery Challan in case of liquid gas
  • Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)

4. Click On SAVE at the end of the page:


5. Click the BACK button to go back to the GSTR-1 page.


You will be directed to the GSTR-1 landing page and the Documents Issued summary tile in GSTR-1 will be updated.

4. Preview GSTR-1

Once you have generated the GSTR-1 Summary to added invoices, click the PREVIEW button. This button will download the draft Summary page of your GSTR-1 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting the GSTR-1. The PDF file generated would bear watermark of draft as the details are yet to be submitted.

5. Acknowledge and Submit GSTR-1 to freeze data

1. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished is correct and are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT button will be enabled.
2. Click the SUBMIT button in the landing page to submit GSTR-1.
Note: The submit button will freeze the invoices uploaded in the GSTR-1 for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices in the next month or you can wait for receiver to add it in receiver GSTR-2.


3. Click the PROCEED button.


A success message is displayed.


4. Refresh the page and the status of GSTR-1 changes to Submitted after the submission of GSTR-1.
5. Click the PREVIEW button again, to download the submitted GSTR-1 in PDF format. The PDF file generated would now bear watermark of final.

6. File GSTR-1 with DSC/ EVC

1. Select the Declaration checkbox.
2. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE GSTR-1 WITH DSC or FILE GSTR-1 WITH EVC.
3. Click the FILE GSTR-1 WITH DSC or FILE GSTR-1 WITH EVC button to file GSTR-1.
Note: On filing of the GSTR-1, notification through e-mail and SMS is sent to the Authorized Signatory.


FILE WITH DSC:
a. Click the PROCEED button.


b. Select the certificate and click the SIGN button.

FILE WITH EVC:
a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.


4. The success message is displayed. Click the OK button.
5. Scroll down the page and click the Back button.
6. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.
7. Click the SEARCH button.

Status of the GSTR-1 return changes to "Filed".