The GSTR 1 form is a return form for regular taxpayers who have to file details of outward supplies on the 11th of next month for those who cross a turnover of more than 1.5 crores annually. The taxpayers who are under the threshold limit of 1.5 crores will have to file quarterly returns. The taxpayer can download the GSTR 1 form in PDF format here.
Here, we are going to study the procedure of filing the GSTR-1 form, as according to the rules and regulations, every registered taxpayer will have to submit the complete details of sales i.e. outward supplies in the GSTR-1 form. The time limit for filing the GSTR-1 form is within 11 days from the end of the succeeding month for regular taxpayers.
- Features of GSTR 1 Form
- Who Should File GSTR 1
- GSTR 1 Due Date
- GSTR 1 IFF Due Date
- Interest on Late Payment and Charges
- GSTR 1 Common Errors
- GSTR 1 Important Terms
- GST Council Meeting Update
- The Procedure for Filing GSTR 1
- GSTR 1 Filing By Gen GST Software
- General Queries on GSTR 1 Form
Latest Updates in Form GSTR-1
- “New Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5. This functionality is currently under development.” View more
- The CBIC’s new advisory requests taxpayers to add their bank account details before filing GSTR-1/IFF. View more
- 53rd GST Council Meeting Updates:
- “The threshold for reporting of B2C inter-State supplies invoice-wise in Table 5 of FORM GSTR-1 was recommended to be reduced from Rs 2.5 Lakh to Rs 1 Lakh.”
- The GST Council has suggested an optional Form GSTR-1A for taxpayers. read more. Read more
- Due to many technical issues, the GSTN department has extended the GSTR 1 due date to 12th April for March 2024. View more
- GSTN has enabled new features for GSTR-1 taxpayers to fetch the HSN summary from GST e-invoices in Table 12. However, in cases where the HSN code is not available, it needs to be added manually. View more
- GST-1 and IIF advisory to grab the modification details of the supplies made via ECO in tables 14A and 15A. View more, Read the PDF
- Advisory for registered taxpayers as to how to provide bank account details under Central Goods and Services Tax Rules, 2017 – Rule 10A. View more
- The due date of the GSTR 1 form has been extended by the government for Manipur State for the month of April to July 2023. The new date is 25th August 2023. read notification
- To ensure the timely filing of GSTR-1 by taxpayers, the government has implemented this restriction. Failure to submit GSTR-1 will render taxpayers unable to file GSTR-3B, leading to the imposition of late fees and penalties. View more
- The CBIC has issued the new advisory for GSTR-1 and GSTR-3B liability and differences (DRC-01B). View more
File GSTR 1 Form by Gen GST Software, Get Demo!
GSTN New Improvements in Form GSTR-1 & IFF
The revision and the upgraded version of GSTR-1/IFF which has been made available on the GST portal to rectify the experience of the assessee. The surge will enable the saving of the GSTR-1 information on the GST portal efficiently and user-friendly.
The other improvements will be executed incrementally in a regular way. In 2 ways, the changes will be executed to ensure that any interruption towards taxpayers gets lower and the effective feedback obtained is accounted for in the next phase. The advisory covers the revisions that are drawn in phase-1 and the advisory regarding Phase -2 reforms will follow.
Quarterly Filing GSTR 1 Without IFF Filing
From tomorrow onwards the Central Board of Indirect Taxes and Customs (CBIC) explained the uncertainty regarding the Invoice Furnishing Facility. CBIC specified that Invoice Furnishing Facility (IFF) is a choice to be practised which relies on the requirement of the supplier and their buyer. Assessee might furnish their GSTR-1 for the quarter excluding the furnishing of IFF.
The GST Council in its 42nd meeting on 5 October 2020 suggested that the scheme of quarterly return filing and the monthly payment of taxes (QRMP scheme) for taxpayers having an average turnover of up to Rs.5 crores. For example, an enrolled individual who has an intention to claim the policy for the quarter from July to September can use this option from the 1st of May to the 31st of July. although an enrolled individual is not needed to practice the option for every quarter.
The invoice furnishing facility (IFF) is the quarterly GSTR-1 filers that can opt to upload their invoices for each month. A quarterly GSTR-1 filer is a small assessee with a turnover of Rs 1.5 cr. According to the policy, the supplier who opts for the policy shall have to furnish the GSTR-1 on quarterly grounds. In the 1st two months of the quarter, the supplier can choose to upload his selective B2B invoices to a newly commenced platform on the GST server or invoice Furnishing Facility.
Also, the information that has already been filed in the above facility in the 1st two months is not urged to be filed again in Form GSTR-1. Rs 50 lakhs are the average limit which will not be surpassed for the invoices uploaded on the monthly grounds to IFF. January 2021 is the date when the scheme will commence.
Liability Statement According to GSTR 1 Via Email
GSTR 1 is required to be filed by an assessee on the 11th of the next month for which he is filing and GSTR 3B is the summary of the seller’s transactions which is required to be submitted by the 20th-24th of the succeeding month. The government is working on a system that can provide a statement of liability for the assessee according to the GSTR1 (GST return form) filed by him. The statement will match the transactions recorded under GSTR 1 and GSTR 3B. This will help in quick and easy returns for the assessee and will help the government in curbing tax evasion. The purpose of the system is to find those who are gaming with the system and the second is to formulate better policy.
CBIC Department Offers NIL Statement Filing of GSTR 1
The CBIC department has finally given great relief to all the taxpayers by providing the facility of filing GSTR 1 form NIL statement by means of SMS starting from the July 1st week of 2020.
Salient Features of GSTR-1 Return Form
- The Form GSTR-1 is filed by all the registered taxpayers to fill outward supply details of business irrespective of whether the transaction was done or not in a month
- It should be filled by the 11th of the next month which the return has to be filed
- The invoice details need to be filled in the prescribed fields
- The outward supplies include supplies to an unregistered person, registered person, exempted and exports, received advances and non-GST supplies
Who Should File GSTR-1
All the registered taxpayers need to file the return except:
- Input Service Distributors
- Composition Dealers
- Non-resident Taxable Person
- Taxpayers liable to collect TCS
- Taxpayers liable to deduct TDS
- Suppliers of OIDAR (Online Information and Database Access or Retrieval)
Deadlines for Return Filing of GSTR 1
Details of GSTR 1 due date for both traders, turnover up to 1.5 crores and turnover more than 1.5 crores.
Turnover Up To 1.5 Crore (Quarterly)
| Period | Last Date of Filing |
|---|---|
| October-December 2024 | 13th January 2025 |
| July – September 2024 | 13th October 2024 |
| April – June 2024 | 13th July 2024 |
| January – March 2024 | 13th April 2024 |
| October-December 2023 | 13th January 2024 |
| July – September 2023 | 13th October 2023 |
| April – June 2023 | 13th July 2023 |
Note:
- “For taxpayers having nil tax liability in GSTR-3B or nil outward supplies in GSTR-1, the late fee is to be capped at Rs 500 (Rs 250 CGST + Rs 250 SGST).”
- “Extension of the due date of filing GSTR-1/ IFF for the month of May 2021 by 15 days.”
- “GST Council recommended amendments in certain provisions of the Act so as to make the present system of GSTR-1/3B return filing as the default return filing system in GST.” Read more
Turnover of More Than 1.5 Crore (Monthly)
| Period | Last Date of Filing |
|---|---|
| October 2024 | 11th November 2024 |
| September 2024 | 11th October 2024 |
| August 2024 | 11th September 2024 |
| July 2024 | 11th August 2024 |
| June 2024 | 11th July 2024 |
| May 2024 | 11th June 2024 |
| April 2024 | 11th May 2024 |
| March 2024 | 12th April 2024 | Extended Due to Technical Issues |
| February 2024 | 11th March 2024 |
| January 2024 | 11th February 2024 |
| December 2023 | 11th January 2024 |
| November 2023 | 11th December 2023 |
| October 2023 | 11th November 2023 |
| September 2023 | 11th October 2023 |
| August 2023 | 11th September 2023 |
| July 2023 | 11th August 2023 |
| June 2023 | 11th July 2023 |
| May 2023 | 11th June 2023 |
| April 2023 | 11th May 2023 |
| March 2023 | 11th April 2023 |
| February 2023 | 11th March 2023 |
| January 2023 | 11th February 2023 |
| December 2022 | 11th January 2023 |
Note:
- “For taxpayers having nil tax liability in GSTR-3B or nil outward supplies in GSTR-1, the late fee is to be capped at Rs 500 (Rs 250 CGST + Rs 250 SGST).”
- “Extension of the due date of filing GSTR-1/ IFF for the month of May 2021 by 15 days.”
- “GST Council recommended amendments in certain provisions of the Act so as to make the present system of GSTR-1/3B return filing as the default return filing system in GST.” Read more
- “GSTR-1 due date for April’21 extended to 26th May and IFF due date extended to 28th May.” Read more
Due Date of GSTR 1 IFF Under QRMP Scheme
| Period | Due Date |
|---|---|
| October 2024 | 13th November 2024 |
| September 2024 | 13th October 2024 |
| August 2024 | 13th September 2024 |
| July 2024 | 13th August 2024 |
| June 2024 | 13th July 2024 |
| May 2024 | 13th June 2024 |
| April 2024 | 13th May 2024 |
| March 2024 | 13th April 2024 |
| February 2024 | 13th March 2024 |
| January 2024 | 13th February 2024 |
| December 2023 | 13th January 2024 |
| November 2023 | 13th December 2023 |
| October 2023 | 13th November 2023 |
| September 2023 | 13th October 2023 |
| August 2023 | 13th September 2023 |
| July 2023 | 13th August 2023 |
| June 2023 | 13th July 2023 |
| May 2023 | 13th June 2023 |
| April 2023 | 13th May 2023 |
Interest on Late Payment of GST Tax & Missing GST Return Due Date Penalty
As the GST council rules and regulations state every continuous late payment of taxes, will attract 18 per cent per annum interest on the GST tax applicable just after the commencement of the due date till the taxes are to be payable to the government.
According to the provision, If certain taxpayers drop in any of the deadlines for the GST tax payment then there will be interest calculations from the due date i.e. 1000*18/100*1/365= Rs. 0.49 per day approximately.
(Rs. 1000 is the assumed tax payment) (18% per annum is the interest rate) (1-day delay from the taxpayer)
In various situations, where a taxpayer does not file their return within specified due dates mentioned by the government authorities, he is obliged to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.
Avoid Common Errors While Filing GSTR-1
- JSON Errors
- Expected errors regarding the composition scheme:
- Registered under the Composition Scheme in August month? You are not subject to file the GSTR-1 form for July Month
- Registering under the Composition scheme in an account of 1st October? You are required not to furnish the GSTR-1 form for July month
- Have you stuck with invoice-related data?
- Date format: The date should be in the correct format- dd-mm-yyyy (i.e. 01-06-2017)
- Invoice Number: Invoice number accepts only two special characters- hyphen and forward slash (/)
- Invoice Data: This field should be furnished to the maximum of 2-decimal digits
Important Terms to Know in GSTR-1
- GSTIN: Goods and Services Taxpayer Identification Number
- UIN: Unique Identification Number
- UQC: Unit Quantity Code
- B2B: One registered Taxpayer to another registered taxpayer
- B2C: One registered to another unregistered person
- POS: Place of Supply of Goods and Services
- SAC: Services accounting code (Services Accounting code is filled in case of the supply of services)
HSN: Harmonised System of Nomenclature (HSN code is filled in case of the supply of Goods)
- A taxpayer has to mention the aggregate turnover of the previous year in the first return filed by the assessee. This data will be auto-populated from the next returns
- A person with less than 1.5 crores aggregate turnover need not provide HSN and SAC
- For B2B supplies, all details of invoices have to be uploaded and for B2CL supplies, only invoices more than 2.5 lakhs in inter-state have to be uploaded
Let’s understand the Procedure of Filing GSTR 1 in a Detailed Format
The return form GSTR-1 includes a total of 13 sections but all these sections are not necessary to be filled and will be prefilled. Some of the details of sections in GSTR 1 form are:
Part 1 to Part 3 – Outward Supplies Table Details
- GSTIN – As allotted by the government, the GST Identification Number is based on PAN and is 15 digit long goods and services taxpayer identification number. It is to be noted that the GSTIN is auto-filled in every return filing of the taxpayer
- Name of the taxpayer – The taxpayer’s name will also be auto-filled while the time of return filing at the common GST portal
- The gross turnover of the taxpayer in the earlier Financial year: – The details will have to fill up for the first time of filing, after that the details will be auto-populated in the financial statement next year
Part 4 – Taxable Outward Supplies Made to Registered Persons Other than Supplies
The details of all the taxable supplies done by the organization to the registered taxable person. The details will be included regarding normal taxable supplies, all the supplies under the reverse charge mechanism and supplies done by e-commerce operators
- 4(A) regarding normal taxable supplies except included in 4(B) & 4(C)
- 4(B) All the supplies under the reverse charge mechanism should be included rate-wise here
- 4(C) supplies done by e-commerce operators regarding the collection of tax at source should be furnished operator-wise and rate-wise
Part 5 – All the Details Regarding Outward Inter-state Supplies to the Unregistered Individuals in which the Invoice Value Exceeds INR 2.5 lakh
The section will cover all the taxable supplies done with an unregistered individual in the other state, while the details need to be furnished when the value exceeds INR 2.5 lakh.
- 5A, all the interstate supplies attracting more than Rs. 2.5 lakh should be included invoice-wise and rate-wise here
- 5B, all the supplies by the e-commerce operator to an unregistered person attracting the collection of tax at source should be uploaded rate-wise and invoice-wise
Part 6 – All the Zero-Rated Supplies and All Deemed Exports:
The section will assume all the zero-rated supplies, deemed exports (supply has been done to the SEZ, EOUs), and exports. The table will be furnished with all the details of supplies invoice-wise and rate-wise to corresponding out-of-India exports in 6A, outward supplies to SEZ developer, and supplies attracting deemed exports in 6C
The important points to be noticed down before furnishing the details in this table:
The details of the shipping bill number and date should be furnished and in case of unavailability of the receipt and details, the same can be updated in next month’s return filing details in Table 9 for the same and claim the refund in that return form
- The supplies made by SEZ to the domestic tariff area without the bill entry should be furnished in GSTR-1 by SEZ
- The supplies made by SEZ to DTA with the bill cover should be mentioned in imports in GSTR-2 by the DTA unit
- GSTIN number should be left blank under ‘Exports’ heading
- The tax amount will be ‘0’ in 6A & 6B heads, in case of IGST(under the bond/ letter of undertaking) is not paid
Table-6A details need to be furnished by the exporters for claiming the GST refunds concerning export data for a particular time-period. According to GSTN, after filing the export-related data in table-6A, the exporters can upload and save the form.
What is table 6A of Form GSTR 1?
Table 6A of Form GSTR 1 is a table of GSTR 1 – outwards supplies a statement of the supplier, which an exporter desiring refund of taxes paid on exports or ITC related to exports is required to furnish on the GST portal. The taxpayer has to declare the details of export invoices in this table.
Who needs to file table 6A of Form GSTR 1?
Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS deductor/TCS collector, who wants to claim the refund on taxes paid on exports can file Table 6A of Form GSTR 1 electronically on GST portal.
Where can I file Table 6A of Form GSTR 1?
Table 6A of GSTR can be filed from the returns section of the GST portal. In the post-login mode, you can access it by going to services > Returns > Returns dashboard. After selecting the financial year and tax period, Table 6A of Form GSTR 1 in the given period of time which will be displayed.
When the exporters will sign it digitally, it will reach to the customs department and customs department will do matching with GSTR-3B form and shipping bill and will be approved by the department.
At the end of the procedure, the exporter will get the refund in the respective bank account or will get a check.
Part 7 – Taxable Supplies to Unregistered Person (Net of Debit and Credit Note)
All the items in taxable supply accountability sold to an unregistered dealer will be coming into this section.
The section will be covering:
- 7A, the taxable intra-state supplies to the unregistered dealer
- 7A(1), the rate-wise details of intra-state supplies made to the unregistered person and through e-commerce operator
- 7A(2), the operator-wise and rate-wise details of supplies made in 7A (1) through e-commerce operator attracting the collection of tax at source
- 7B supplies below INR 2.5 lakh as inter-state sales to the unregistered person
- 7B(1), the state-wise and rate-wise details of inter-state supplies below Rs. 2.5 lakh
- 7B(2), the operator-wise and rate-wise details of supplies mentioned in 7B(1) through e-commerce operator for collection of tax at source
Part 8 – All the NIL Rated, Exempted and Non-GST Outward Supplies
- Supplies whether exempted, nil rated or non-GST items which are not included in the sections above will be detailed here in this section. This includes the separate details of inter-state supplies/intra-state supplies to a registered/unregistered person.
Part 9 – All the Amendments to the Taxable Outward Supplies to an Unregistered Individual (For Current Tax Period)
All the amendments to outward taxable supplies details and the returns furnished for the previous tax intervals. Details of every other amendment in outward supply from earlier tax period have to be reported under this section while any amendment in debit or credit note also requires being included in this section. Any changes in table 3, table 4, and table 6 from previous returns should be included here. The table should be furnished as:
- 9A, if the earlier filled details in table 6 were incorrect or non-available at the time of filing the returns, it should be added here with corresponding shipping number and date
- 9B, the details of debit notes, credit notes, and refund voucher should be furnished here
- 9C, the amendments during the previous tax period to the debit notes/credit notes/refund vouchers should be furnished here
Part 10 – All the Amendments to the Taxable Outward Supplies to an Unregistered Individual Furnished (Previous Tax Period):
The details of amendment of any taxable outward supplies done to an unregistered individual from an earlier tax period need to be included in this section.
This is how to fill the details:
- 10A, here you need to fill the rate-wise details of debit notes/credit notes issued to an unregistered person for intra-state supplies
- 10A(1), the separate details of supplies from 10A made through e-commerce operator
- 10B, the rate-wise details of interstate supplies made to an unregistered person with amount value more than 2.5 lakh Rs.
- 10B(1), the details of interstate supplies from 10B made through the e-commerce portal
Part 11 – Consolidated Statement of Advance Received:
Under this section, all the details of advance received and adjusted in the current time period will be included. The result will increase/decrease of GST liability while any kind of amendment in advance payment from the previous tax period is recorded here. The table includes the following information to be included:
- 11A, the details of the advance amount received without the invoice issued. This kind of amount must be added to output tax liability
- 11A(1), rate-wise intra-state supplies regarding 11A
- 11A(2), rate -wise inter-state supplies regarding 11A
- 11B, the details of the advanced amount received earlier and adjusted this time in table no. 4,5,6 and 7
- 11B(1), rate-wise intra-state supplies regarding 11B
- 11B(2), rate-wise inter-state supplies regarding 11B
- Part 2 of table 11, amendments to the previous tax period in table 11A and 11B
Part 12 – Outwards Supplies HSN Wise Summary:
- The taxpaying individual will have to consolidate all the taxable supplies through the HSN codes. A significant amount of information is added in this section on the supplies of IGST, CGST and SGST collected. The person making an annual turnover of more than 2.5 crores has an option to fill or not the HSN code here although the description of those goods is necessary for this head. UQC is the unit quantity code and only accepts a unit of measure which is prescribed by the portal.
Part 13 – Documents Released in the Tax Period:
- The sections require all the details of the invoice and its relevant issues in the tax period, revised invoices, credit notes and debit notes.
General Queries on GSTR 1 Form
Q.1 – Is there any possibility to correct any errors in GSTR-1?
It is not possible to correct GSTR- 1, once filed. If any mistakes occurred while filing returns, it will be corrected in the next month returns. For example, if a mistake occurs in August GSTR- 1, the correction for the same will be modified in September GSTR- 1
Q.2 – What is B2C in GSTR 1?
B2C Small Invoices (5A,5B) abruptly means Business to Small Customer Invoice. Sales refer to Unregistered person amounting up to INR 250000
Q.3 – What is GSTR 3B and GSTR 1?
The GSTR-3B is a summarised return form whereas, the GSTR-1 is a report for all output invoices and taxes on them. Originally it has been foreseen that the GSTR-3B and the information and taxes furnished as per Forms GSTR-1,2,3 would be reconciled with the help of a system based reconciliation
Q.4 – Can GSTR 1 be revised?
It has been known that there is no provision till now following which, a return once filed cannot be revised. In case of any mistake done while return filing, rectification could be done in the next periods (month/quarter) return. Explaining through an example, If a mistake is made in September GSTR-1, then rectification for the same could be made in October’s GSTR-1
Q.5 – Should the GSTR-1 be filed in the case of zero sales in a month?
Yes, The GSTR 1 form is mandatory to be filed. On the other side, If the total sales for a year are less than Rs 1.5 crore, then the return should be filed on a quarterly basis.
Q.6 – Can the invoice be uploaded only once while filing the return?
The invoice could be upload anytime. It is better to upload invoices at regular intervals during the month so as to avoid bulk uploading at the time of return filing. The bulk upload is time-consuming.
Q.7 – Can an uploaded bill on the GST portal be altered?
After the bills are uploaded, changes could be made in them multiple times. No restriction has been attached on changing invoices’ details after uploading them. But, the invoices could be changed only before submitting a return. But once submitted, the numbers are frozen
Q.8 – Should a GSTR-1 form be filed even after filing GSTR-3B?
The GSTR-3B is a simple return form aided to be filed by traders on a monthly basis only till March 2018. Still, we need to file the return through the GSTR-1 form on a monthly or a quarterly basis.
Q.9 – Does a person opting a composition scheme should file the GSTR-1 form?
A person opting composition scheme should not file the GSTR-1 form. For this, there is a GSTR-4 form which is required to be filed and submitted on a quarterly basis by the taxpayer opting for composition scheme
Q.10 – Can the GST payment be made after filing GSTR-1?
In the GSTR-1 return, details of sales are filed with the government. After filing of this return, no tax has to be paid. The tax is supposed to be paid at the time of filing GSTR-3B (notified for months until March 2019).
Q.11 – If a Businessman files the GSTR-1 form for July 2017 and his annual sales are below Rs. 1.5 lakh, should he file a quarterly or monthly return?
In such a case the businessman needs to file a quarterly return. Also, as the return for July is already filed he should omit July sales from his return.
Q.12 – Is there any provision for amendment in the details already filed in GSTR-1? If yes, then what will be the filing period to make such amendments?
Yes, the amendment could be done to an already filed GSTR-1 for a particular tax period, by the declaration of the amended details in the return
- For example: If Mr X of Kerala sold some goods to Mr Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared the details on GSTR-1 of August 2017.
- Later he realized that he made a mistake on the date of the invoice. Now, this could be rectified by filing an amended invoice with correct invoice date i.e. 16th August 2017
- But the amended details would reflect in the GSTR 1 of September 2017
Q.13 – What should be the ‘Revised date’ in the amended invoice in this case?
The ‘Revised date’ reflecting in the amended invoice must not be later than the last date of the original invoice tax period
- For example, If an original invoice dated 12/07/2017 undergoes amendment in August then the revised invoice date should not be later than 31/07/2017
Q.14 – What all details amendments are not admissible or not allowed?
The below-mentioned details cannot be amended at Invoice level:
- The Customer GSTIN
- Changing a tax invoice into the bill of supply
- The following details with respect to Export Invoices cannot be amended:
- a) Shipping Bill Date/Bill of Export Date
- b) Type of Export- With/Without payment
- The below mentioned, with respect to Credit Debit Notes cannot be amended:
- a) Receiver/Customer GSTIN | Note: However, you may amend & link any other invoice for the same GSTIN
- b) Place of Supply
- Reverse charge mechanism applicability
- Reason: All the above-jotted details are based on the original Invoice hence, these details must match with the details of the linked Invoice.
- If the person receiving goods has taken action on the invoices i.e. accepted it or modified it and relatively, the supplier accepts such modifications in GSTR-1A, then he is not supposed to make any amendment in those invoices as those amended invoices would automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments tabled. Following details cannot be amended at the summary level.
- Nil Rated
- HSN summary of Outward supplies
- Cannot add a new place of supply
Note: The existing place of supply could be replaced with another place of supply following some limitations. Refer to the examples given below:
Q.15 – What are the acceptable amendments in context to the Place of supply?
In the GSTR-1 return, details of sales are filed with the government. After filing of this return, no tax has to be paid. The tax is supposed to be paid at the time of filing GSTR-3B (notified for months until March 2019)
With respect to Place of Supply, note the following:
- The original place of supply could be amended for a transaction
- One is not allowed to add any new place of supply to a transaction
Let us understand the above with the following scenarios:
| Nature | Place of supply | Rate of Tax | Taxable Value | Amendment |
|---|---|---|---|---|
| Original | Kerala | 18% | INR 10000 | Allowed |
| Amended To | Karnataka | 18% | INR 10000 | |
| Original | Kerala | 28% | INR 50000 | Allowed |
| Amended To | Karnataka | 18% | INR 50000 | |
| Original | Karnataka | 5% | INR 10000 | Allowed |
| – | – | 12% | INR 20000 | |
| Amended To | Karnataka | 18% | INR 30000 | |
| Original | Kerala | 18% | INR 60000 | Allowed |
| Amended To | Karnataka | 28% | INR 20000 | |
| Amended To | Karnataka | 12% | INR 40000 | |
| Original | Kerala | 18% | INR 60000 | Not Allowed |
| – | – | 12% | INR 40000 | |
| Amended To | Karnataka | 28% | INR 50000 | |
| Amended To | Kerala | 12% | INR 50000 | |
In all the cases above, where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.
Q.16 – Where would the amended invoices reflect in GSTR-1?
The amended invoices or details are declared in the tax period in which the amendment takes place as follows:
| S. no. | Type of Amendment | Explanation |
|---|---|---|
| 1 | B2B Amendments (9A) | Any amendment made in the invoices which have been already issued must be reported here. These are the invoices for taxable supplies made to registered taxpayers. This includes supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports. |
| 2 | B2C Large Amendments (9A) | Any Amendment done in the original invoices already issued must be mentioned here. They reflect the original invoices issued for taxable outward supplies made to unregistered taxpayers where:
|
| 3 | Credit/Debit Notes (Registered) Amendments (9C) | In case of any Credit or debit note amendment against already issued Credit or debit note reported under B2B (i.e where supply is made to the registered taxpayer), will be reported here. |
| 4 | Credit Debit Note (Unregistered) Amendments (9C) | Amended Credit or debit note issued against original Credit or debit note is reported under B2C Large and Export Invoices section |
| 5 | Export Invoices Amendments (9A) | Amended invoices issued against already issued original invoices must be reported here. Export invoices include
|
| 6 | B2C Others Amendments (10) | Amendments made in such invoices which have been already issued earlier must be reported here.
These are all those invoices not covered under:
|
| 7 | Advances Received (Tax Liability) Amendments (11(2)) | In case of any amendment made to the advances received in previous tax, periods need to be declared here. |
| 8 | Adjustment of Advances Amendments (11(2)) | Any amendment made to the advances and adjusted in previous tax periods has to be declared here. |
Sir
I am file GSTR – 1 April 2024 filed Nil Report. But Refilling option April 2024 (5 Fill invoice bill april 2024) please help me sir
Please specify the Question correctly
13.08.2022
Sir
Please clarify my following GST rounding off rule for GST payable ie.,which method is allowed under Sec170 ROUNDING OF RULE
1.Invno.1/01.7.22
CGST-Rs.440.60(r.off-Rs.441.00)
SGST-440.60(r.off-Rs.441.00)
2.INVNO.2/03.07.22
CGST-Rs.440.60(r.off-Rs.441.00)
SGST-440.60(r.off-Rs.441.00)
3.INVNO.3/31.07.22
CGST-Rs.523.70(r.off-Rs.524.00)
SGST-523.70(r.off-Rs.524.00)
METHOD-1
Gst payable-CGST-R.off.Rs.1405(ie.,Rs.1404.90) total of Rs.440.60+440.60+523.70
Gst payable-SGST-R.off.Rs.1405(ie.,Rs.1404.90) total of Rs.440.60+440.60+523.70)
OR
METHOD-2
Gst payable-CGST-R.off.Rs.1406(total of Rs.441+441+524)
Gst payable-SGST-R.off.Rs.1406(total of Rs.441+441+524)
Please clarify which of the above method is correct for GST payable to GOVT ie.,CGST is Rs.1405 or Rs.1406 when the above each 3 invoices are rounded off. and not under consolidated basis.
Thanks and regards
K.Rengarajan
Method 2
17.08.2022
Sir
Thankyou verymuch for your clear reply
Can we apply the same method of R.off to GST inputs also
Thanks and regards
K.Rengarajan
Sir.,
Can we take ITC on DHL courier bill which is related to business purposes only
Thanks and regards
K.Rengarajan
Yes
Sir.,
THANKS FOR YOUR KIND REPLY
Thanks and Regards
K.Rengarajan
16.05.2022
Sir.,
Can we take ITC on a monthly filing vendor bill dt.22.04.2022 in April2022 month itself ,for which GSTR1 was filed in 13.05.2022.
Please reply
Thanks and Regards
K.Rengarajan
If it is not reflected in GSTR 2B then you need to avail the same next month
Sir.,VERY MUCH THANKS FOR YOUR ADVICE
THANKS, AND REGARDS
K.RENGARAJAN
Sir , In the IFF Invoice details , 4A, 4B, 4C, 6B, 6C – B2B Invoices , it is showing B2B , but mine is a B2C , Business to Customer , Trader > Retailer business. In the My Profile , once again , I have selected Type of Business as Trader > Retailer. What is the solution for my problem to file the returns.
Thank You Sir.
If we have sales of Rs.1,00,000/- in the month which is exempt. While filing GSTR 1, in point 12 (HSN Code), Total Value would be Rs.1,00,000/-. but what would be Taxable Value?
It should also be the same as the total value
I have to prepare quarterly billing but mistakenly I have selected monthly billing and filed the return for oct-2020, now it is not showing any edit option or manage return options under services, now how can I change the billing period monthly to quarterly.
Simply by clicking on the edit button
Is it mandatory to provide a Document Summary?
I have skipped providing the same but have provided all other details, what may be the consequences?
No issue
Hi sir, I have wrongly entered the GST password when it will be recover
Sir, you have to click on forget the password, then click for new generation password
Sir, In 18-19 I had wrongly posted 2 invoice s in B2C, Can I correct it in the next gstr 1 ie on Oct 2020?
Sir, F/Y 2018-19 data amendment is not possible on the GST portal in Oct 2020
Sir, How to remove the bookmark ‘FINAL’ from the filed GSTR 1?
It can’t be removed as it is generated from the portal
I forget to add HSN wise summary of export in Q-1, How can I add Q-1 HSN in Q-2?
Or is there any provision to update HSN wise summary of export in Q-1.
No such facility available on Portal till now.
Hello Sir,
By mistakenly, I have selected Turn over more than 1.5Cr, but it won’t go beyond 50 lacs what should I do now???
Sir, if the reset button is visible on the portal you can change the same otherwise not
Dear Sir,
OUR PERSON TO MISSED A FEW INVOICES T O UPLOAD IN GSTR-1 FOR THE MONTH OF MARCH’2019. BUT ALL THE SALE BILL VALUE DECLARED IN FORM 3B. NOW, WE FOUND OUT THE MISTAKE, PLEASE ADVICE US TO UPLOAD THE INVOICES.
Sir, you can upload the same in next month period
Sir, I wrongly opt my turnover more than 1.5 crores. Because of this, I have to fill GSTR1 monthly. Can I change this to less than 1.5 Crore? and my next question I if not then what are the new things to file in Gstr1?
No Sir, you have to wait till next financial period, there so such update coming in GSTR -1
I have wrong filed B2C invoices in B2B, what is the solution now ? can I amend it?
Yes, you can amend the same in the next tax period
RESPECTED SIR,
I SUBMITTED THE GSTR1 FOR MONTH OF MARCH-2020, BUT WHILE I TRIED TO FILE SAME RETURN UNKNOWN ERROR OCCURRED. WHICH CANT SOLVE EVEN BY SEVERAL ATTEMPT OF PUTTING EVC.
SO COULD NOT FILE MY GSTR1 FOR SAME PERIOD. HERE I REQUESTED TO YOU KINDLY HELP. SAME ISSUE I RAISED ON GRIEVANCE PORTAL, YET NO REPLY FROM THERE SIDE
Sir, Please clear the history of your browser under setting and then again login to the portal and do the same process your issue will be resolved, If still problem persist then will only be resolved by the portal itself
Sir, I field Gstr-1. But by mistake, I can’t upload the number of the document issued.
Any Problem in Future field The GSTR-1
No
We have got the Registered GST no. in feb2020, but we didn’t file the GST (regular) nil returns till now. Is there any penalties to nil returns. Pl guide us to submit the returns up to August 2020.
Please goto this link https://www.gst.gov.in/newsandupdates/read/387 for better understanding
dear sir, I have put some wrong sales[excess sales] data in GSTR-1 sept.2019 in coloum 8a,8b,8c. Please advise me how to correct this mistake. please reply to my email with thanks
You cannot revise the GSTR 1 once filed. However, you can amend the error of the prior months in the GSTR 1 of the month in which you realise there is an error.
please advise me how to amended data of gstr-8abcd of gstr-1. You advise me that do this in next month return but is it possible? if possible please advise how to do this.
Please, anyone, guide me regarding this doubt. Suppose I choose GSTR 1 Monthly option. and now after some months, I expect that my turnover will be less than 1.5 crores. Now, do I have to show the turnover compulsorily 1.5 crores because I choose GSTR 1 monthly?
Is it compulsory now to show the turnover of more than 1.5 crores even if turnover is less?
please guide me
No, just because you have opted for monthly returns, it is not mandatory that you have to show a turnover of more than 1.5 crores. You have to show your actual turnover only. In the next FY, you can opt for quarterly GSTR-1.
Turnover in FY2018-19 was 1.85 Crores but was until now filing GSTR 1 as a quarterly return because of earlier year turnover was less than 1.5 cr. The option to file GSTR 1 monthly was not available to us when we crossed 1.5 Cr in November’18. As such we shall file GSTR1 quarterly for the quarter Jan to Mar’19. From April’19 to June’19 we are supposed to file it monthly. My question is what the last date shall be applicable for Jan to Mar’19 quarter- shall it be 11th April or 30th April?
Due date for Jan,19-Mar,19 quarter is 30th april, 2019.
Sir, I have Incorporated Pvt Ltd & registered for GST on 15 Jan 2019, I filed for NIL GSTR -3B returns for Jan & Feb 2019 (As there were no Transactions). As my Turnover is less than 1.5 Cr I didn’t file for Monthly GSTR-1
On GST Dashboard For Jan 2019 Month, it shows GSTR-1 due date was 11-02-2019
so should I file a NIL Quarterly GSTR-1 (Oct-Dec 2018) even when I have incorporated & GST registered on 15 Jan 2019
Pls guide
As you are registered on 15/01/2019, so there is no need to file GSTR-1 for the period of Oct-Dec 2018.
Dear Sir, I have put some data wrongly in GSTR-1 box-10[b2c amended] of Jan 2019. please advice how to delete or correct of data box -10
As there is no such option to revise or delete data in GSTR-1 so you have to make necessary changes while filing GSTR-1 for the next tax period.
How to amend an invoice of the previous yr? is this possible to do now i.e in nov 2018?
Yes, you can amend the invoice of previous year provided the amendment should be done before the date of filing of an annual return.
My supplier has sales less than Rs.1.5 cr per annum and hence files quarterly GSTR 1.
I have made a purchase from that supplier in October. The supplier says he is unable to upload the invoice details since GSTR 1 tile is dimmed out for him.
Shall I claim ITC for that purchase now or should I wait till December when that supplier will file his GSTR 1?
You can claim the ITC in this month only
We had filed our GSTR 3B for the period July 2017 to March 2018 on 20-10-2018 and GSTR 1for the said period was filed on 03-11-2018. Our customers had already claimed input against our bills in the year 2017-18 itself. Is there any chance of disallowance of input tax claimed by us in Our GSTR3B. Also, let me know whether there is any chance of disallowance of credit taken by our customers due to the late filing of GSTR 1 by us. Kindly revert.
No, input tax credit cannot be disallowed by you as you have not availed it, your customers did. Also, when they have availed in earlier returns and not disallowed then there is no need to disallow the credit now bu customers as on payment by you the credit shall again be available to them.
GSTR 1 JULY NOT RECD IN SEPT 2018 HOW TO SOLVE THIS PROBLEM
Contact GST portal for same
We had filed our GSTR 3B for the period July 2017 to March 2018 on October 20th, 2018 and GSTR 1 for July 2017 to March 2018 on 3rd November 2018. Our customers had already taken the input in 2017-18 itself. Whether any issue will come in future regarding the input claimed by our customers against our invoices due to the late filing of GSTR1 by us.
Also, let me know whether there is any chance of disallowance of input claimed in our GSTR3B due to the delayed filing of GSTR3B or GSTR1.
Yes, if your return is assessed then input tax credit availed by customers wrongly and not reversed need to be done along with interest and penalty. as there shall be the mismatch of credit between your customers GSTR-2A and GSTR-3B. You don’t need to disallow credit in your return.
SIR,
SALES TO SEZ, – LUT /BOND in GSTR1 WHICH COLUMN I HAVE TO FILL, I already uploaded GSTR1 all the entries of Sales to SEZ -LUT /BOND entries are showing in B2B sale column, whether it correct or wrong entry?
It is a correct entry as there is no other option available on the portal for furnishing such entries.
We have opted for the quarterly return filing option. While filing for the period April – June 2018 we had entered lesser amount by mistake for B2C – Others. Can we now add this amount to the B2C – others amount for the period July – September 2018? If yes kindly let me know how to do it.
Yes, an amendment can be made in the next quarter i.e. July-September, 2018 by amending B2C data under section B2C amendment section correcting the data previously entered wrong.
Sir, we have to file gstr1 for the month of Aug 2018. But in Gstr1 summary total sales value does not match with HSN summary total sales value because of the discount given in two invoices. The Gstr 1 summary deducted the discount but in HSN summary it shows the total value. please help us to solve this problem.
Thank you, sir
In such a case, please show taxable value in both HSN summary and GSTR-1 net of discount as the discount is not part of supply and it shall not be included in sales value.
I had supplied goods to one of my intrastate registered dealer (distance above 100 Kms) through multiple vehicles but without raising any delivery challan or e-way bill and raised Tax Invoice only after completing the order placed by party say after 15-20 days.
This had happened due to lack of knowledge of mine. What should I do now to rectify the mistakes made by me? Kindly advice.
No solution available since e-way bill has to be generated within the fixed time duration.
Kindly provide Name of your State.
We are dealing in printed books which we sell through Amazon and Flipkart while filling GSTR-1 in which field we should show these sales either to registered or unregistered as these e-commerce operators are registered but the real purchaser is different than e-commerce operator.
Currently, e-commerce transaction is not available on the portal as this previously comes under section B2CS.
We are dealing in printed books which we sell through Amazon and Flipkart while filling GSTR-1 in which field we should show these sales either to registered or unregistered as these e-commerce operators are registered but the real purchaser is different than e-commerce operator.
For e-commerce sale like amazon, Flipkart etc(i.e b2c)…in which table should we file the return in GSTR1??
Should we club the sale with B2C(table.7)??
Sir, Currently e-comm tab is not enabled on the portal
Sir,
In GSTR-1 where to show unregistered customers sell invoice & should we enter one by one?
Invoice wise disclosure is to be given if the transaction is interstate for an amount exceeding Rs. 2.5 lakhs (Table 5). In all other cases, the summary is to be given the net of credit/debit notes (Table 7)
Dear Sir,
We have issued one invoice in 05.05.2018, with the e-way bill, by mistake, we forget to send material to the registered customer, all this matter come on the table in June month.
Please advise me to what can I do for this unsupplied invoice?
Can we take as a sales return in June month and reduced liability for the month of June?
Where is mentioned this unsupplied invoice in GSTR 1 Return?
One can amend such transaction in next month return and adjust the net tax liability under GSTR-3B
In HSN Summary should we insert the details of Debit and Credit note also?
I.e. Qty, amount ……..
Please guide. Also, provide me the rules that details of credit and debit is also needed to be inserted in the HSN summary.
Sir,
I made an e-way bill before 5 days for Jammu instead of Haryana. It’s validity 5-7-18. party name is same. Now what I have to do. It’s not cancelled. what happened now. pls. help me soon.
You need to cancel this e way bill and regenerate the same with correct place of delivery.
Sir, how can I cancel e-way bill. I made it in 6 days.
Such bill is expired and cannot be cancelled.
Sir,
We are Providing Service with Turnover exceeding 1.5Cr? what figures I have to mention in Quantity in HSN/SAc Summary?
Is it mandatory to provide SAC also?
Please help
As you are a service provider, you need to mention SAC codes for all the products in which you have dealt with.
I have got GSTIN Certificate on 30-05-2018 … do I need to fill return every month ….. and If no invoice is raised then do I am supposed to file return……
Yes, you even need to file the NIL return.
Dear Sir,
My consultant has filed all GSTR-1 up to may-18. today when I checked all of them, I saw table 12 and table 13 missing in filed returns. how to edit that? I heard it can be amended in next consecutive return, but there is no option to add such missing details in table 12 and 13. kindly help.
Only the invoices and credit/debit notes can be amended in the next consecutive GSTR-1. You have missed filing details of HSN summary and documents issued, rectification of which is not provided as of now.
We are not filing the GST 3B return for the month of April 2018, due do payment problem, we can file the GSTR1 for the month of April 2018.
IN GSTR 1 OF APRIL 2018, WE NEED TO ENTER AGGREGATE TURNOVER OF PROCEEDING FINANCIAL YEAR i.e 01/04/2017 to 31/03/2018. What will be the amount of aggregate turnover? Is it from 01/07/2018 to 31/03/2018 or 01/04/2018 to 31/03/2018….confused please reply.
You have to report turnover covered under GST i.e. from 01/07/2017 to 31/03/2018
Sir,
Which amt of turnover submitted in proceeding year at the time of filing gstr1 m/o April-2018
Our company is 100% export unit, we have filed GSTR 1 and GSTR 3B for IGST refund, but for the February the refund has not been processed due to the data not transmitted to icegate. If we check the status under refund status it is showing the error as “system failure”. GSTR 3B IGST value is greater than GSTR1 IGST value.
Please suggest me how to correct this.
Contact to GSTN helpdesk.
I gave credit note to party in March 2018 against 2016-2017 invoice now i want upload the same credit note in March GSTR 1 hence please help me to upload
As you are returning goods purchased before GST, so it will be treated as supply and GST would be charged.
Sir,
From July 2017 onwards we are filing nil returns of GSTR 3B and GSTR 1 up to March 2018 because we have no transactions. Now we try to file the return for the month of April 2018 they asked to you want to opt for quarterly return then we replied to yes. then a message comes as:
“Are you sure you would like to file your GSTR-1 quarterly.Once you exercise this option, all your previous filed GSTR-1 returns except for the month of July shall be ignored.You are required to file returns for the quarters ending Sept, Dec and Mar.Payments of all your taxes will be monthly through form GSTR-3B”.
what it means. Is it means we have to file quarterly returns for the previous financial year up to March 2018? we have already filed monthly nil returns (GSTR 3B and GSTR 1) up to March 2018.
If we file quarterly returns from Sept 2017, Dec 2017 and March 2018 is there any penalty will pay. Please answer immediately clearly
No such message is displayed at the time of opting for quarterly filing of returns. contact department for assistance.
I am also facing the similar error while opting for GSTR1 quarterly filing.
“Are you sure you would like to file your GSTR-1 quarterly. Once you exercise this option, all your previous filed GSTR-1 returns except for the month of July shall be ignored. You are required to file returns for the quarters ending Sept, Dec and Mar. Payments of all your taxes will be monthly through form GSTR-3B”.
As such there is no such message is displaying on the website, so can you send the screenshot.
Yes, I have just now sent the screenshot to GST grievance portal, guess some other people are getting this message. Hopefully, they will reply quickly.
Did you get your query answered by any chance? I am also facing the same issue due to below message.
“Are you sure you would like to file your GSTR-1 quarterly. Once you exercise this option, all your previous filed GSTR-1 returns except for the month of July shall be ignored. You are required to file returns for the quarters ending Sept, Dec and Mar.Payments of all your taxes will be monthly through form GSTR-3B”
Contact to department.
sir, as I have to file this quarterly return of GSTR-1 for the Jan to Mar qtr, whether I have to include the
SAC details of supply or can I omit it ( my turnover is less than 1.5Cr)
and
in the below cases how can I file the monthly return / Qtrly return respectively? how to handle the retention amount?
Inv no.1 dated 01/01/2018 value 1,00,000/-
Retention amount held – 10,000/-
Total taxable value 90,000/-
GST 18% 16,200/-
amount received 1,06,200/-
In case the turnover is less than 1.5 crores, HSN/SAC code is not mandatory.
Bill upload in GSTR 1 Jan to March 2018 but the summary of GSTR 1 not created total value of sale i.e. 25 bills upload but show in summary in GSTR 1 only 9 how to solve them?
Contact to GSTN helpdesk.
Sir,
I have filed the GSTR 1 Return right from the month of July 2017 up to March 2018. But by mistake in the Row of ‘Aggregate Turnover for the Preceding Financial Year, I did not enter the Amount and it shows as Rs. Zero (0). So how can it be corrected? Please guide me, Sir.
No provision for correction has been provided by the department till now.
We have submitted online GSTR 1 every month, Is it required to submit the hard copy to the local commercial tax office?
No, only e-filing process is available under GST
While filing GSTR 1 for Jan 2018, shows the error that interstate sales, but actually it is local sales, could you please anyone solves my issue.
Sir,
SAC code for Renting of land & factory building is 997212
SAC code for renting of plant & Machinery with or without operator is 997319
what is the SAC code for composite billing for renting of both together?
Please advise
You have to check the primary service with which the other service is being provided i.e. if renting of plant and machinery is complementary to renting of land then it will be treated as renting of land & building service.
I opted Quarterly returns. While filing GSTR1 December returns I updated Total taxable value and Total tax liability correctly but the Total value I updated same as the total tax liability. I submitted but not yet filled. How to change the total value?
Regards
Anil
You cannot change the data after submission of GSTR 1.
I have started a proprietorship on 26th Dec. And I have registered for GSTIN and got the number on Jan 4th. I have started to do Exports business. But till date, I have not done any business due to my IEC code application delay. Is it required to file GST return to me also? for the month of Jan? Please explain.
Yes, you have to file NIL return in case you do not have any transactions during the return period.
What is last date for filing GSTR 1 & 2 for the month of Dec’17
October – December 2017: 15th February 2018 (Turnover up to 1.5 Crore)
December 2017: 10th February 2018 (Turnover more than 1.5 Crore)
I have submitted GSTR 1 for the month of Dec 2017 but by mistake, I forgot to attach the JSON file. Hence GSTR1 was submitted without any data. What can be done now?
Contact to department.
I have submitted GSTR 1 for the month of Dec 2017 but by mistake, I forgot to attach the JSON file. Hence GSTR1 was submitted without any data. What can be done now?
As you have filed NIL GSTR-1 return for the month of DEC 2017 by mistake, You can insert the said invoices in next month with the same date (Dec month date). However, there remain a difference between GSTR-1 & 3B
I have the filed quarterly return of aug & Sep without uploading august invoice details but in GSTR-3B I HAVE DECLARED ALL THE AUGUST INVOICES AND OFF-SET THE LIABILITY NOW I WANT TO UPLOAD AUGUST INVOICES IN OCT-DEC QUARTER GSTR-1 IS IT POSSIBLE IS THERE ANY INTEREST OR PENALTY WILL ATTRACT.
KINDLY ADVICE HOW TO INCORPORATE AUG SALES INVOICES DETAILS
THANKS, JAYARAMAN RAMIAH
Sir, you cannot fill the details of invoices related to August in Oct-Dec GSTR 1. You can only fill the details related to August if the department provides any revision or correction option under GSTR 1.
IS IT POSSIBLE TO GENERATE E-WAY BILL WITHOUT VEHICLE NUMBER?
No, it is mandatory to mention vehicle no.
We are filed a return of 3b and paid tax amount as per payable but I had a mistake when upload return GSTR 1, on a quarterly basis I had filed only December data and October & November data missing in GSTR 1 so plz tell me suggestion what should I do?
You have to correct the data in next qtr’s return under the “amendment in previously filed return” column.
Due to quarterly GSTR 1 filing, when I upload the detail of August month in September return I got an error as GSTIN or Return period in offline JSON does not match with the selected GSTIN or Return Period. How can I upload using an offline tool?
If an invoice of previous quarter is omitted to be entered in GSTR 1 how can it be shown in the current quarter?
You have to revise the old invoice with the new one, bearing the date for the current quarter and then can enter it in current quarter return.
I have opted for filling of GSTR 1 on a quarterly basis. while filling the GSTR 1 for October- December, by mistake I submitted the details of outward supplies i.e. sales of December only. forgot to incorporate the details of October and November. I had also submitted this return but not yet filled it. I want to know how can I amend the details and incorporate the sales of October and November in this return. I also want to know if there are any consequences if this details will not match with details of GSTR 3b.
You can use the option “reset data” during filing of return data, and then you can make the changes in already submitted data.
I have filed Nil Return. Now I want to file GSTR-1 for the period August to September,17. What is the procedure for Nil return?
Submit the return without filling any data.
I have a retail business dealing in clothes. I only have B to c sales (and that too of value not exceeding Rs. 250000 in a single bill) i.e. small sales only.
I want to know what are the mandatory fields to be filled by me? I am getting very much confused.
In GSTR 1, you need to fill only “B2C others” column for the sales made.
I am filing multiple invoices in “B2C others”, but in summery only last invoice is showing. and in dashboard b2c others detail total taxable value and total taxable liability is showing 0.00.
Hi,
we have provided repair service and charged for the same, In HSN wise outward supply, can I mention SAC and how to mention quantity?
If your annual turnover is below 1.5cr in the previous financial year, you need not mention SAC codes in invoices. But while filing the return, you have to provide the SAC wise summary of outward supplies.
We have file GSTR 1 for July and adopted for the Quarterly return. Now, GSTR 1 window for August in inoperative, and portal ask for select Sept as the quarter end, so in Sept we shall fill data for August and Sept or only Sept.
Pl guide.
As you have filed July month’s GSTR-1 and opted for quarterly filing, so now you have to enter data for the month of Aug and Sept only while filing the return for Jul-Sep, 2017.
If we not filed SAC code then any consequences for the same?
SAC wise summary has mandatorily to be provided while filing the return, any discrepancy may make your return as defective.
My firm has signed a contract with a Canadian company and we work as there agents in India, ie help them in identifying the market for their products in India for which we charge an agency fee. We receive money in Canadian dollars. WIll it fall under export of services?Do we need to charge them GST or not?
Export of Services “as defined under Section 2 (6) of IGST Act, 2017 means the supply of any service, when –
1.the supplier of service is located in India;
2.the recipient of service is located outside India;
3.the place of supply of service is outside India;
4.the payment for such service has been received by the supplier of service in convertible foreign exchange; and
5.the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
6.Explanation 1.— For the purposes of this Act, where a person has,—
An establishment in India and any other establishment outside India;
An establishment in a State or Union territory and any other establishment outside that State; or
An establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory then such establishments shall be treated as establishments of distinct persons.”
I AM WORKING AS AN INVESTIGATOR AND HAD FILED GSTR1 JULY RETURN AND SAME IS FILED AND ARN NO. IS GENERATED. NOW HOW TO PAY AMOUNT OF TAX.
Tax amount has to be paid on or before the filing of GSTR-3B of the concerned tax period.
By mistake, I have selected as my turnover above 1.5 CR for previous year and frequency of return as Monthly. how to convert the frequency into quarterly as my turnover was below 1.5 cr in the preceding financial year.
The option once selected cannot be changed for the part of the financial year. thus, you have to file quarterly returns only for the remaining part of the year.It can be changed in the next year only.
Sir in GSTR 1, HSN wise sales shall we have to show net sales
Means sales – sales return
Or we need to show only sales here.
Like
Sales in July 2017, Rs. 2000
Sales return in July 2017, Rs 500
HSN Wise sales will be 1500 or 2000
Please advise.
In GSTR 1 you have to fill the detail of total sale i.e. Rs. 2000 in sales column and then you have to fill the entry of sales return in credit note/debit note column of GSTR 1 that you have issued for sales return.
I have filed GSTR 3B for all months until now. What happens if I upload a higher outward sales amount in gstr1 instead of the amount entered in GSTR 3B?
You will have to deposit the additional tax liability along with interest @18% in case of upward revision in sales.
The payment of GST is done for the month of Nov 17 and form GSTR 3B filed before 20-12-2017. It is noticed that there was an error in two invoices resulting from the excess payment of CGST & SGST. Is it possible to get the credit of excess GST paid once we upload form GSTR1 for Dec 17 and file correct amounts of those invoices? OR Is there any other way to claim back the excess amount paid. Please clarify.
You can make the corrections only while filing a return for the succeeding month.
Is mandatory to enter the invoice number continuous serial number in gstr1 form? Next month GSTR 1 also enter the invoice number continues from previous month.?
In GST, an invoice will be issued in a chronological manner and in return, they have to be entered related to the concerned period.
I am Bangalore based a dealer doing trading business. I have supplied two consignments to SEZ units in Tamilnadu with zero tax. I am facing problem in failing GSTR-1 Return please suggest.
Please clarify your issue.
Please confirm whether ALL invoices issued for supply of services including supplies made to Unregistered Persons to be entered in Part 13 of GSTR 1 return OR ONLY INVOICES RAISED for the supply of services to REGISTERED persons [to tally no of invoices in Part 4A,4B,4C. Please confirm so that I can upload GSTR1 for Sept 2017 quarter.
You have to enter details of all invoices raised during the period, whether it pertains to a registered receiver or unregistered receiver.
Thanks for your quick response.
We had filed the July month Returns, Now trying to file Quarterly GSTR 1, I had selected Sept as suggested by the portal as Sept being the last month of the July to Sept Quarter, I had earlier filled the all the invoice details but not filed. Now in Exempted Supplies, I am trying to fill the added values of August and September but the values are not getting updated, It is taking the older data of only September Month which I had previously filled when the returns were monthly.
Modification in previous period data can be done through Table-9 in GSTR-1.
I have submitted GSTR 1 wrongly. I want edit invoice details. what is the procedure please tell me.
No option is available after submission. You can make changes while filing the return for the next quarter/month.
You are changing the invoice the GSTR 1, portal 9A change or Amendment Invoice details.
I have deposited Rs. 5200.00 in penalty head instead of fee head by MISTAKE for the month of August. Now how can I get a refund this amount?
You can not take the refund for the same, you can utilize the same for the future obligations under the same head or for further assistance, you can contact the department.
Who is liable to file GSTR 1 table 6A? Is it mandatory for all taxpayers to file table6A along with GSTR1 for a particular month?
Table 6A is to be filed by exporters, who seek the refund of ITC or GST paid on exports.
When I try to file a NIL GSTR 1 for Sep 17, the portal says “Error! GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for the current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines.”
What should I do?
Department has not provided the facility for filing the GSTR-1 till now.
As per latest notification on GSTR-1, it is to be filed on a quarterly basis for those entities whose turnover is up to Rs. 1.50 crores by 31st Dec-17. Following is the query:-
1. We have already filed GSTR-1 for Jul-17, before the earlier due date of 10th Oct-17. what will happen to this return in view of recent notification of quarterly return if turnover is less than Rs 1.50 Crore?
2. We need to file GSTR-1 for Aug and Sept-17. Since turnover is less than Rs. 1.50 Cr., how to file quarterly return for the Jul-Sept-17 quarter since the Jul-17 return is already filed.
3. The site is not permitting to file a return for Aug & Sept -17 months. what could be the issue?
1. As you have filed July month’s return, so now in quarterly return you only need to file August and September month’s data.
2. You only need to file aug and sept month’s data.
3. As now quarterly returns need to be filed, and as if now dept. have not started the facility to file the quarterly return. So you need to wait.
Dear Sir
Provide me complete information about GSTR and also candidates connect me with tally.
Thanking you
Please goto this link https://www.gst.gov.in/help/helpmodules/ for complete details
Whether those who filed GSTR 1 for July & Aug need to file one GSTR containing detail all three months or for only one month i.e. Sept.?
As it not clarified yet but as suggested a person has to fill the details of the only remaining month if he has already filed GSTR-1 for previous months.
How To File GST return in no case of billing in August 17.
You have to file NIL return.
nice
hi,
nice, it give me an good review about the GSTR 1
plz give be other update of you 🙂
I have Retail mobile all digital recharge business doing for normal customers let me know in GST tax to be calculated on which amount chargeable amt or on which i m getting commission amt? In GSTR 1 under which head i have to mention above said amount.
GST has to be charged on the transaction value which is the net amount paid or payable for goods/services.
Please confirm that a company issue payment voucher for exempted service of GTA (below Rs. 750 & 1500), local purchase under Rs. 5000/- then, it is mandatory to put detail in GSTR-1 under Documents issued head.
No such limit of Rs.750 and 1500 has been specified under GST uptil now.
Can we have separate serial no of tax invoice for different items we deals
We are registered with ebay India, amazon and supply online handicraft item in all world. ebay charge 9% commission on sale price and deduct 18% GST also. which form have to fill by us. when total bill is sending and generating by ebay and amazon and we are not generating any bill to customer what detail is mention in GST form. Is it sufficient to show bill of ebay send to us or we have to show Total detail of sale with customer name. Please help
Sir, I it necessary to fill HSN details of GST exempted goods in GSTR-1?
Yes, it is necessary to fill HSN code of GST exempted goods in GSTR-1
Yes, HSN details have to be filled for exempted goods also in GSTR-1
Sir, is it necessary to fill HSN details of GST exempted goods in GSTR 1?
Yes, HSN details are required in case of exempted goods also.
Sir, my firms turnover is more than 2 cores. By mistake some purchase invoices of 201718 fy were not accounted in GSTR 3B and also credit and debit notes are not adjusted. Can I adjust them in August-18 GSTR-3B or in annual Return of FY 2017-18?
The ITC of the purchases not claimed earlier can be claimed in GSTR-3B of following months. However, it should be claimed within one year of the date of the purchase invoice.