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What is GSTR 1?

GSTR 1 is a monthly return of outward supplies. Essentially, it is a return showing all the sales transactions of a business.

Who needs to file the GSTR 1?

Every business registered under GST, will have to file the GSTR 1.

What is the due date for filing GSTR 1?

GSTR 1 for the month of July 2017 is due on 5th September 2017.GSTR 1 for the month of August 2017 is due on 20th September 2017.Starting from the month of September 2017, GSTR 1 is required to be filed by the 10th of the next month (i.e., 10th October for the month of September, etc.). Contents of the GSTR 1 formGSTIN of the business.Legal name of the business.Aggregate turnover in the last financial year.Taxable supplies/sales made to registered persons.Taxable supplies/sales made to unregistered persons who are outside of the base state and exceeding Rs 2.5 lakhs (i.e., inter-state sales to unregistered persons, for more than Rs 2.5 lakhs).Zero rated and deemed export sales.Sales made to unregistered persons not covered in section 5 above.All sales made through an e-commerce operator.Inter-state sales to unregistered persons upto a value of Rs 2.5 lakhs.Nil rated, exempt and non-GST supplies – Supplies which are exempt and not covered in the above sections.Amendments in taxable sales/supplies made to registered businesses in the previous months.Amendments in taxable sales/supplies made to unregistered businesses in the previous months.Details of advances received or adjusted during the month, from the customers.HSN-wise summary of outward supplies.Documents issued during the month (containing the serial numbers of the invoices, credit notes and debit notes, issued during the month). 

Where should one file the GSTR 1 return?

GSTR 1 has to be filed on the GST portal (www.gst.gov.in ). The government has provided an offline utility to fill the GSTR 1 return and upload it on the GST portal. It can be downloaded from the following link:GSTR1 utility One important point to note, is that the GSTR 1 form once submitted, cannot be revised. You can modify the form by amending details in the next month.

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Matching & Reconciliation under GST – Importance & Procedure

GST Reconciliation and Matching are not new to any taxpayer. This has been prevalent in earlier VAT and excise regime too. Then, the matching of data between the books of accounts and tax returns was an easy task for many business organisations. If the tax department on processing returns found some discrepancy, communications would be sent to the taxpayer and accordingly further scrutiny and audits would be carried out by the authorities.

But under GST, this process has gained significance as the sanity of the Input tax credit utilised by businesses is monitored by the GST authorities regularly. Also, the taxpayers must on regular basis reconcile their data every month with the data declared by its vendors too. The return filing and processing are semantically automated and the GST returns are inter-linked.

1. What is Matching & Reconciliation under GST?

Following Mismatches can be noticed by taking up following Matching and Reconciliation exercises:

• Differences between the amount of credit shown in GSTR- 3B and the GSTR 2A or/and
• Discrepancies between GSTR-3B and GSTR-1 or/and
• Differences in the provisional credit claimed and actual credit that is claimable. This situation arises usually during transition stages.

Any differences noticed between these returns will lead to scrutiny notices being issued to the taxpayers.

There can be several causes for mismatches. Popular ones are:

1. The vendor has declared liability but credit is not availed in GST returns: Such credits should be availed at the earlier of due date of September returns or Annual returns.
2. The vendor has not declared liability on supplies made but businesses have availed credit on such procurements in the GST returns: Businesses should follow up with the vendor to ensure that the liability is declared. Else, risks of such credits being disallowed may arise.
3. Mismatch between liability declared by the vendor and credit availed: The reasons for differences should be identified and reconciled appropriately (e.g. by issuing debit notes/credit notes etc) before 30 September, 2018.
4. Mistakes in the details furnished: There can be mismatch in the fields such as GSTIN of the supplier/recipient, number and date of the invoice/debit note etc. Make amendments in the GST returns of the month following the relevant month when mistakes were committed.

Reconciliation under GST although seems to be a simple process due to automation but still consumes lot of time and resources, as taxpayers are required to continuously communicate with vendors for making amendments in the returns filed by them or even to track. It would not tasking for businesses having a handful of transactions to monitor. However, in case you have thousands of invoices in a month, then even a single digit percentile will be a significant volume. Therefore, one must reconcile the returns data on regular basis under GST.

2. Why is GST Reconciliation required?

There are several reasons why reconciliation for GST returns data is required by businesses under GST.

1. As per the new proposed model of GST returns by GSTN, taxpayers will be able to claim ITC only if the invoice is present as a part of their 2A data or vendor data. Owing to this, taxpayers will now need to do a reconciliation wherever the ITC as per their purchase register and 2A data is not matching.

2. GST returns are filed monthly or quarterly basis. Finally, after the financial year gets over, annual returns must be filed before the 31st December of subsequent FY. This would need consolidation of the data reported over the FY. In order to ensure the correctness of the declaration made and to avoid duplications, taxpayer must reconcile the data, then consolidate the values and make the declaration.

3. Certain deadlines are stipulated in the GST laws for making amendments to GST returns data or to claim ITC. As per CGST Act, following actions must be taken at the earlier of due date of the September ,2018 GST returns or Annual returns:

• Claim eligible ITC against any invoice raised in FY 2017-18.
• Any apportionment of ITC belonging to FY 2017-18, as eligible and ineligible not made earlier must be affected before the deadline.
• Declare CDNs issued against any Invoices raised in FY 2017-18.
• File Amendments to information reported in the GST Returns filed between July 2017 to March 2018.
• Taxpayers who opted into Composition scheme or the vice versa current year 2018-19, may make amendments to the information reported in the GST returns filed in FY 2017-18 prior to conversion.

3. How to do GST Reconciliation?

To start with, Reconciliation must be done within the GSTIN and then must be taken to the PAN level. Reconciliation must be done across months for the entire FY 2017-18. Not just that, but the amendments made to GST returns of FY 2017-18 in the CY 2018-19 must also be considered.

Input tax credit (ITC) is the most important component of your GST returns as it holds greater relevance when compared to any other component of the GST returns. The stage at which the sanctity of claims were checked in the previous tax regime is no longer the same as the current GST regime. The genuineness can be confirmed by a taxpayer now at a stage of filing GST returns( vis-vis with GSTR-2A & take action). Earlier, tax authorities usually carry out this check while processing the returns.

Hence, the vendor-wise reconciliation must be done on a regular basis. If not done, taxpayer must consider doing it before filing September 2018 GST returns. This will help identify and declare any unclaimed ITC within the deadline.

• Reconcile transitional ITC
• Claim ITC belonging to FY 2017-18, if not claimed earlier or reverse the ineligible ITC, if not identified and done earlier.
• Match Table of exports at 6A of GSTR-1 vis-a-vis Corresponding declaration in GSTR-3B
• Matching Table of exports at 6A of GSTR-1 vis-a-vis details of shipping bills submitted on ICEGATE
• Comparison between Annual Income Tax Return with Annual GST return

Declaration of Turnover from Business(at PAN level)

• Comparing Purchase register vis-a-vis GSTR-2A for the entire year 2017-18
• Compare GSTR-1 vis-a-vis GSTR-3B
• To Compare the ITC in GSTR-3B vis-a-vis GSTR 2A  for the entire year 2017-18

4. What are the major issues with Reconciliation?

The primary concerns of the taxpayer revolve around the following:

Am I:

• Being Tax compliant in accordance with GST and it’s claiming of ITC?
• At fault anywhere and hence the possibility of getting notices later?
• Missing out on possible working capital by claiming lesser than what I should be claiming?
• Who are the suppliers from whom I am getting the most amount of pain reconciling and how to make it easier for them and for myself?

The major issues with the Reconciliation under GST between GST returns are:

• The invoice number that the purchaser has recorded does not match with seller’s invoice received in 2A. Both follow a different convention.
• The purchaser may work in multiple states, and the seller has raised invoice with another GSTIN/HQ GSTIN instead of the actual purchaser GSTIN. In this case it might not reflect completely at a GSTIN level.
• The invoice date by purchaser doesn’t match with seller. Difference because of date of recording the invoices is different at both places. Mostly purchaser at fault here as they should’ve entered the same date as in Sales invoice.
• The purchaser and supplier have recorded invoices in different return periods.
• Invoice value from Supplier and Purchaser differs by a minor value because both parties have different conventions of rounding off.
• The invoice value differs at supplier and purchaser’s end in case a CN/DN is issued and it fails to match in a recon row.
• When invoice number and date do not match while only the invoice value matches between two parties.
• There are multiple invoices between a purchaser and supplier where every invoice is of same value at different dates and one of the parties has recorded invoices higher than the other. This happens in case of regular fixed supply business.

One of major challenges in doing a reconciliation is that both parties involved may have different nomenclature of storing the invoice numbers, while the implementation has a hard match around invoice number.

5. How to choose a tool or software to reconcile faster and ensure 100% compliance?

A technological solution which can solve for all of the major pain points discussed above. This will add a lot of value to the business owner.

Certain features that one must find in a powerful reconciliation tool or system for matching and reconciling GST returns data are:

• The tool should be able to handle a massive amount of data.
• It should make it easy for the business owner to get data into the system for reconciliation and also take it back to his ERP post- GST reconciliation. A seamless integration here would help. It should be able to get the data into the reconciliation system from any kind of source – ERP, Excel, bill books, etc.,
• It should be able to provide deep reporting and insights which can help answer the pain points above.
• Overall, it should also make the whole process month over month seamless and largely efficient that the business owner does not feel a burden.
• It should allow for easy data sharing and collaboration between the business owner and his accountant(s).
• Given the Government GST rules might keep changing over time, the system should have the ability to evolve fast and in-line with Govt. changes. This will abstract the real problem away from the business owner and make it still seamless for them.
• It must be extremely intelligent to handle any case of missing/wrong information. It can be wrong dates, wrong invoice numbers, missing items, wrong tax rate, wrong sale value and a lot more. The system should be able to provide the most effective reconciliation in all such scenarios.
• The system should be real-time and proactive. A seamless integration to bring the invoice for reconciliation and real-time automatic application of pre-defined rules will help.
• Proactive reminders and automatics to reduce human intervention will also make the system more efficient.

ClearTax GST offers the most powerful and Advanced Reconciliation Tool that comes packed with all the above discussed features and intelligence to auto-identify, match entries and assures 100% ITC claimed. Some of its tools are:

• GSTR-3B vs GSTR-1 Tax Comparison Report

Compares GSTR-3B and GSTR-1. Gives a graphical representation as well. This enables clients to understand the difference in the tax liability which helps clients avoiding penalty or Notice from GSTN

• GSTR-3B vs GSTR-2A ITC Comparison Report :

Compares GSTR-3B and GSTR-2A. Gives a graphical representation as well. If ITC is claimed in excess, this can be identified here for each month. Thus ensuring that the clients are prepared for any notice that comes their way

• Monthly Tax and ITC summary Report :

Month on Month view for the top management on the tax paid and ITC taken by each of the GSTINs.

• Advanced Reconciliation Tool :

1. Download multi-month GSTR-2A in a click – Enabling all clients to start reconciliation of their 2A and purchases by pulling complete financial year’s 2A report.
2. Intelligent and Smart Rules – ClearTax Recon uses intelligent and smart rules for you to get suggestions on what could be reconciled without taking much effort in looking for. Helps you do recon faster and easier.
3. Claim Max ITC – Use ClearTax to claim 100% ITC.
4. Four buckets in ClearTax GST to identify data match, mismatch type :

• Matched

Shows in this section when purchase invoices uploaded by you and GSTR-2A data downloaded from the GSTN portal matches based on default and suggestions from ClearTax

• Mismatch In Values

Shows in this section when purchase invoices uploaded by you and GSTR-2A data downloaded from the GSTN portal doesn’t match which is highlighted in red on the software

• Missing In My Data

Shows in this section when you have not uploaded purchase invoices but data is present on 2A side

• Missing In Supplier Data (Not In 2A) My Data

Shows in this section when you have uploaded purchase invoices but data is not present on 2A side

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Surplus Biomedical Equipment List

MedShare accepts donations of medical equipment under the following conditions:
Equipment is fully operational without need of repairs
All necessary accessories, cables, etc. are included



Acceptable equipment includes but is not limited to the following list of common equipment below.

• Equipment List:
• Anesthesia machine
• Aspiration/Suction Pump
• Autoclave / Sterilizer
• Blood Chemistry analyzer
• C-Arm system – unit, monitor, table
• Cast Saw
• Centrifuge
• Coagulation analyzer
• Colposcopy Equipment
• Computer equipment
• CPAP/Humidifier
• Defibrillator
• Dermatome
• Diagnostic Ultrasound with probes
• ECG/EKG
• Electrosurgical Unit
• Endoscopy system – scope, insufflator, light source, etc.
• Exam Light
• Exam Table
• Feeding Pump
• Fetal Doppler
• Fetal Monitor
• Hospital Bed – med/surg, birthing
• Infant Incubator
• Infant Warmer
• Infusion Pump
• IV Pole
• Lab Equipment – incubator, shaker, washer, scale
• Lab Microscope
• Lab Refrigerator
• Laryngoscope
• Nebulizer
• Nerve stimulator
• Ophthalmic Equipment – slit lamp, surgical scope
• Otoscope/Ophthalmoscope
• Oxygen Concentrator
• Oxygen Cylinder and Regulator
• Patient Scale – adult and infant
• Patient Warmer
• Portable Glucose Monitor
• Pulse Oximeter
• Sequential Compression Device
• Sphygmomanometer – aneroid and digital Stethoscope
• Stretcher
• Surgical Headlamp
• Surgical Light Head – ceiling mounted and portable
• Surgical Microscope
• Surgical Table – surgical and delivery
• Thermometer
• Traction Unit
• Ventilator
• Vital Sign Monitor
• Wheelchair
• X-Ray equipment – portable, dental, mammography
• X-ray view box

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How does HSN code work?

It has about 5,000 commodity groups, each identified by a six-digit code, arranged in a legal and logical structure. It is supported by well-defined rules to achieve uniform classification.Why is HSN important?The main purpose of HSN is to classify goods from all over the World in a systematic and logical manner. This brings in a uniform classification of goods and facilitates international trade.HSN WorldwideThe HSN system is used by more than 200 countries and economies for reasons such as:Uniform classificationBase for their Customs tariffsCollection of international trade statisticsOver 98% of the merchandise in international trade is classified in terms of the HSN.Harmonized System of Nomenclature number for each commodity is accepted by most of the countries. The HSN number remains same for almost all goods. However, HSN number used in some of the countries varies little, based on the nature of goods classified.HSN in IndiaIndia is a member of World Customs Organization(WCO) since 1971. It was originally using 6-digit HSN codes to classify commodities for Customs and Central Excise. Later Customs and Central Excise added two more digits to make the codes more precise, resulting in an 8 digit classification.Understanding the HSN CodeThe HSN structure contains 21 sections, with 99 Chapters, about 1,244 headings, and 5,224 subheadings.Each Section is divided into Chapters. Each Chapter is divided into Headings. Each Heading is divided into Sub Headings.Section and Chapter titles describe broad categories of goods, while headings and subheadings describe products in detail.For example:Handkerchiefs made of Textile matters 62.13.90First two digits (62) represent the chapter number for Articles of apparel and clothing accessories, not knitted or crocheted.Next two digits (13) represent the heading number for handkerchiefs.Finally, last two digits (90) is the product code for handkerchiefs made of other textile materials.India has 2 more digits for a deeper classification.If the handkerchiefs are made from a man-made fibre, then the HSN code is 62.13.90.10.If the handkerchiefs are made from silk or waste from silk., then the HSN code is 62.13.90.90.Services Accounting Code (SAC) in GSTLike goods, services are also classified uniformly for recognition, measurement and taxation. Codes for services are called Services Accounting Code or SAC.For example:Legal documentation and certification services concerning patents, copyrights and other intellectual property rights-- 998213The first two digits are same for all services i.e. 99The next two digits (82) represent the major nature of service, in this case, legal servicesThe last two digits (13) represent detailed nature of service, i.e., legal documentation for patents etc.

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GSTR-1:

Say for e.g. If a person has entered into a transaction of supply of goods, then there must be someone who would be the recipient of the supply of goods. Supplier of the goods would be originating point of the transaction and he would specify, in his return, details of the supply along with the recipient to whom supply has been effected. The return for the inward supplies of the recipient of the supply would get auto-populated with the details provided by the supplier in his return for the outward supplies. Thus, GSTR-1 becomes the base document upon which the entire compliance structure in GST would be based. 

GSTR-2:

Once the supplier furnishes the details of the supply and recipient in GSTR-1, details would be auto-populated and communicated to the recipient in GSTR-2A. Recipient would confirm the details filled in by the supplier in GSTR-1 and reflected in GSTR-2A. If he agrees with the same, the transaction would be frozen and GSTR-2 would be prepared. However, if the recipient disagrees then recipient would communicate to the supplier about his disagreements which then would be reflected in GSTR-1A to the supplier. Supplier in turn would have the option to modify the details furnished in GSTR-1 as per the request of the recipient auto-populated before him in GSTR-1A or keep the details unchanged. 

GSTR-3:

GSTR-3 would be a consolidated monthly return and will contain details of tax liability along with the tax collected on outward supplies and tax paid on inward supplies by registered person. It would be auto-populated through GSTR-1 and GSTR-2 of the registered person. There would be minimal manual intervention and system itself would be updating records.

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What is GSTR 2A?

GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal.

When a seller files his GSTR-1, the information is captured in GSTR 2A.  

It takes information of goods and/or services which have been purchased in a given month from the seller’s GSTR-1.

You are required to verify (and amend) this return before filing in on GST Portal.

GSTR 2A will be auto-populated from the following returns of the sellers/counterparty-

Return	Filed by
GSTR 1	Regular registered seller
GSTR-5	Non-resident
GSTR 6	Input Service Distributor
GSTR 7	Person liable to deduct TDS
GSTR 8	Ecommerce

How is GSTR 2A different from GSTR-2?

GSTR 2A is an auto-generated read only document which is for information purpose only.

GSTR-2 is an official return which must be filed and it will have the same information as GSTR-2A. But GSTR-2 can be edited.

How to file GSTR-2A?

You don’t have to file GSTR-2A.

GSTR-2A is a read only document with a list of all of the invoices from the various sellers during the month. You can also download a copy of it.

How can I correct my seller’s mistakes in GSTR-2A?

GSTR-2A is a read only document. All corrections must be done in GSTR-2.

What happens if my seller delays in filing GSTR-1?

If you file your GSTR-2 before your seller files his GSTR-1 then the information will be auto-populated in the next month.

You will be required to manually fill up all GSTR-2 details and file it.

For example, your seller delays in filing his GSTR-1 return of Sep and files it after due date on 17th Oct. You manually fill your Sep GSTR-2 return and file within 15th Oct. The information from his GSTR-1 will appear in your GSTR-2A of Oct.

Comparison between GSTR – 2A and GSTR – 3B

Form GSTR – 3B is a monthly summary return filed by the taxpayer by the 20th of the next month. Taxpayers are allowed to take the input tax credit (ITC) based on the details declared by the taxpayer in Table 4 of Form GSTR – 3B:

4. Eligible ITC

Details	Integrated tax	Central tax	State/ UT tax	Cess
A) ITC available
B) ITC reversed
C) Net ITC available [A-B]
D) INELIGIBLE ITC

GSTR – 2A is an auto-populated form generated in the recipient’s login, covering all the outward supplies (Form GSTR – 1) declared by his suppliers.

Matching GSTR – 3B and GSTR – 2A:

When the supplier files GSTR – 1 in any particular month disclosing his sales, the corresponding details are captured in GSTR – 2A of the recipient.  

While the filing of Form GSTR – 2 has been kept in abeyance, it is still important under the GST framework for the taxpayers to reconcile the ITC claimed in Form GSTR – 3B and Form GSTR – 2A.

GSTR – 3B is a summary return. Hence, the amount of ITC available as disclosed in Table 4(a) must match with tax details disclosed in Form GSTR – 2A.  

It is important to reconcile Form GSTR – 3B and Form GSTR – 2A on account of the following reasons:

• GST authorities have issued notices to a large number of taxpayers asking them to reconcile the ITC claimed in a self-declared summary return Form GSTR – 3B and auto-generated Form GSTR – 2A. Such notices are issued in Form GST ASMT – 10.  The taxpayer would be required to reply to such notices or pay the differential amount.
• Action has also been taken against evaders claiming ITC on basis of fake invoices.  
• Reconciliation ensures that credit is being claimed only in respect of the tax which has been actually paid to the supplier.
• Ensures that no invoices have been missed/ recorded more than once etc.  
• In case the supplier has not recorded the outward supplies in Form GSTR – 1, communication can be sent out to the supplier to ensure that the discrepancies are corrected.
• Errors committed while reporting details in GSTR-1 by suppliers or GSTR-3B by recipients can be rectified.

Reasons for non-reconciliation of GSTR – 2A and GSTR – 3B:

The details disclosed in Form GSTR – 2A and Form GSTR – 3B may not reconcile on account of the following reasons:

• Credit of IGST claimed on the import of goods
• Credit of IGST on the import of services
• Credit of GST paid on reverse charge mechanism etc.
• Transitional credit claimed in TRAN – I and TRAN – II.  
• ITC for goods and services received in FY 2017 – 18 but availed in FY 2018 – 19.

In the cases mentioned above, the figures will not reconcile as no corresponding Form GSTR – 1 is being filed by the supplier or the ITC is being claimed at a later date.

Discrepancies in GSTR – 2A and GSTR – 3B:

After considering the situations mentioned above, if any discrepancies are found in Form GSTR – 1 and GSTR -3B leading to any excess ITC claimed by the recipient, the same must be paid by the taxpayer along with interest.

It is, therefore, necessary that this reconcile exercise is done on a regular basis to ensure that only bonafide input tax credit is claimed.   

Reconciliation at the time of filing of Annual return:

Even at the time of filing an Annual return in Form GSTR – 9, reconciliation of ITC as per GSTR – 3B and GSTR – 2A is required to be done in Table 6 and Table 8.   

Details of GSTR-2A

There are 7 headings in GSTR-2A format prescribed by the government.  

We have explained each heading along with the details required to be reported under GSTR-2A.

1. GSTIN – GSTIN of the dealer will reflect here.

2. Name of the Taxpayer – Name of the taxpayer including legal and trade name

Month, Year – The relevant month and year for which GSTR 2A is being filed will be mentioned here.

PART A

3. Inward supplies received from a registered person other than the supplies attracting reverse charge

Most of the purchases from the sellers will be auto-populated here from GSTR-1 filed by the seller. It will have details such as type, rate and amount of GST, eligible ITC and amount of ITC.

However, it will not contain purchases under reverse charge.

4. Inward supplies received from a registered person on which tax is to be paid on reverse charge

This will contain all purchases and supplies received (from both taxable and non-taxable persons) for which you will have to GST under reverse charge.

5. Debit / Credit notes (including amendments thereof) received during current tax period

This will capture the details of debit notes and credit notes issued by your sellers during the month. It will also include any changes made to them by comparing the revised documents with the original documents.

Part B

6. ISD credit (including amendments thereof) received

If you are a branch, then the data under this section will be auto-populated whenever your head office files the GSTR-6 return for the month. 

PART C

7. TDS and TCS Credit (including amendments thereof) received

TDS Credit Received – This section will only be applicable in case you engage in specified contracts with specified persons (usually government bodies).

The receiver (government) will deduct a certain percentage of transaction value as Tax Deduction at Source.

All information will get auto-populated here from GSTR-7 filed by the deductor.

TCS Credit Received – This heading is applicable for only online sellers registered with e-commerce operator.

E-commerce operator is required to collect tax at source at the time of making payment to such sellers.

This information will again be auto-populated from GSTR-8 of e-commerce operator.

Note: This GSTR-2A is an auto-generated read only document. It cannot be filed and so there is no need for any declaration at the end of the document.

To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.

File your GSTR-2 Returns using the ClearTax GST Software. 

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What is an eWay Bill?

EWay Bill is an electronic waybill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.  

2.When Should eWay Bill be issued?

  eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance)# )  –

• In relation to a ‘supply’
• For reasons other than a ‘supply’ ( say a return)
• Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

• A supply made for a consideration (payment) in the course of business
• A supply made for a consideration (payment) which may not be in the course of business
• A supply without consideration (without payment)In simpler terms,  the term ‘supply’ usually means a:

1. Sale – sale of goods and payment made
2. Transfer – branch transfers for instance
3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

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Guide on GSTR 1 filing on GST Portal

Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month.However, certain taxpayers having annual turnover upto Rs 1.5 crores can opt to file the GSTR-1 once in every quarter.

The due date for GSTR-1 is usually 11th of next month( earlier was 10th of next month upto September 2018). The GSTR-1 due dates for the month Dec 2018 is 11th January 2019 and quarter Oct 2018-Dec 2018 is 31st January 2019

The return can be filed on GST Portal/ GSTN. But there are some challenges that you may face while importing data:

• If the number of sales invoice is more than 500, GST Offline Utility has to be downloaded and return file needs to be generated from this offline utility.
• No option to perform bulk action on invoices
• HSN wise summary has to be manually filled in

If you use ClearTax GST Software you will be able to file returns quickly because:

• Bulk import and updating of sales invoices
• Upload sales details at a click of a button. No need to login to GST Portal.
• Autofill HSN wise summary based on sales details imported by you.

Here is a step-by-step guide on how to file GSTR-1 on GST Portal:

• Login to the GST Portal
• Go to Services. In the drop-down click on Returns > Returns Dashboard

• This will take you to the Return filing page. From the drop down select the financial year and the month for which you want to file the return. Click on Search

• There are 2 options that a return filer has here – Prepare the return online or offline. Let us take a look at the process of preparing the return online first. Click on Prepare online.

• This will take you to Details of outward supplies of goods or services. Following details need to be filled here-

1. Aggregate Turnover of previous Finacial Year. For the returns of July 2017 to March 2017, Financial Year means 1st April 2016 to 31st March 2017.

2. Aggregate Turnover for April 2017 to June 2017.

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

We will take up each tile one by one.

GSTR-1 – Invoice Details

1. 4A, 4B, 4C, 6B, 6C – B2B Invoices
2. 5A, 5B – B2C (Large) Invoices
3. 9B – Credit / Debit Notes (Registered)
4. 9B – Credit / Debit Notes (Unregistered)
5. 6A – Exports Invoices

GSTR-1 – Other Details

1. 7- B2C Others
2. 8A, 8B, 8C, 8D – Nil Rated Supplies
3. 11A(1), 11A(2) – Tax Liability (Advances Received)
4. 11B(1), 11B(2) – Adjustment of Advances
5. 12 – HSN-wise-summary of outward supplies
6. 13 – Documents Issued

GSTR-1 – Invoice Details

1. 4A, 4B, 4C, 6B, 6C – B2B Invoices

All B2B Invoice details are required to be entered inside this tile.

Step 1 – Click on the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile.

Step 2 – Click on Add Invoice

Step 3 – The following details should be entered on this page –

• Select the check box for Deemed Exports, SEZ Supplies with Payment or SEZ Supplies Without Payment, if applicable.
• Enter the receivers GSTIN/ UIN . Once this is done the Receivers Name, POS and Supply Type will be auto populated.
• Enter the Invoice No., Invoice Date and Invoice Value
• In case the supply attracts reverse charge or supply is through e-commerce operator select the check box.
• Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
• Click on Save once all the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can edit/delete invoices here (under Actions).

Step 5 – Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page. You can add invoice of a particular receiver by clicking on a receiver details and clicking on add invoice button at the bottom of the page.

Step 6 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.

2. 5A, 5B – B2C (Large) Invoices

All outward supplies made to a consumer and the invoice value is more than Rs 2.5 lakh has to be entered in this tile.

Step 1 – Click on the 5A, 5B – B2C (Large) Invoices tile.

Step 2 – You will see a summary of the  B2C (Large) Invoices. Click on Add Invoice to add a new invoice.

Step 3 – The following are the details that should be entered on this page –

• In the POS field select the state where the goods are delivered in the drop down. The supply type will be auto-populated based on this.
• Enter the Invoice No., Invoice Date, Total Invoice Value.
• In case the supply is made through e-commerce operator tick the checkbox ‘Is E-commerce’.
• Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto-calculated based on the taxable value entered.
• Click on Save once the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can edit/delete invoices here (under Actions).

Step 5 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.

3. 9B – Credit / Debit Notes (Registered)

As the heading suggests this tile is to add the Credit and Debit Note issued to registered dealers.

Step 1 – Click on the 9B – Credit / Debit Notes (Registered) tile.

Step 2 – On the summary page click on Add Details to add Credit or Debit Note.

Step 3 – In this page the following details need to be entered –

• Enter the Receivers GSTIN. The name will get auto populated.
• Enter the Debit/ Credit Note no. and Date.
• In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
• In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.
• Enter the Note Value and the Reason for Issuing Note.
• If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
• Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
• Click on save once the details are entered.

Step 4 – Click on back button to go back to GSTR-1 page. You will see the summary of all the debit notes/ credit notes/ refund vouchers added.

4. 9B – Credit / Debit Notes (Unregistered)

This tile is to add the Credit and Debit Note issued to unregistered dealers.

Step 1 – Click on the Credit / Debit Notes (Unregistered) tile.

Step 2 – On the summary page click on Add Details to add Credit or Debit Note.

Step 3 – The following are the details that should be entered on this page –

• Choose the right type from the drop down like B2CL, export without payment, etc.
• Enter the Debit/ Credit Note no. and Date.
• In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
• In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.
• Enter the Note Value and the Reason for Issue of Note.
• If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
• Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
• Click on save once the details are entered.

Step 4 – You can see the summary of all the debit notes/ credit notes/ refund vouchers issued to unregistered dealer added here.

5. 6A – Exports Invoices

Invoices for supplies exported has to be added in this section.

Step 1 – Click on the 6A – Exports Invoices tile.

Step 2 – On the summary page click on Add Details to add invoice of exports.

Step 3 – The following details have to be entered here –

• Enter the Invoice No., Invoice Date and Port Code details in the respective fields
• Now enter details of Shipping Bill Number and Date
• In the Total Invoice Value field, enter the total amount of all the goods or services supplied
• In the GST Payment select from the dropdown if GST is paid or not.
• Enter the Taxable Value. IGST will be auto calculated
• Click on Save.

Step 4 -Click on back button to go back to GSTR-1 page. You wil see the summary of all the Export Invoices added.

GSTR-1 – Other Details

1. 7- B2C Others

 All supplies that are B2C and the amount is less than Rs 2.5 lakh, the details of those invoices have to be entered here.

Step 1 – Click on the 7- B2C Others tile.

Step 2 -Select E-commerce tab to add details for a transaction through E-commerce or else select Other than E-commerce tab in case transaction is through non E-commerce. Click on Add Details button on the bottom right.

Step 3 – The following details have to be entered here –

• Select Place of Supply (State Code) where supply was delivered. The Supply Type field gets auto populated
• Enter the Value of Taxable supplies made
• Select Rate of GST applicable
• Enter GSTIN of e-commerce operator(if any)
• Click on Save

Step 4 -Click on back button to go back to GSTR-1 page. You can see the summary of B2C others invoices here.

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

All supplies made which attract nill rate of GST should be entered in this tile.

Step 1 – Click on the 8A, 8B, 8C, 8D – Nil Rated Supplies tile

Step 2 -Click on edit to make the fields editable.

Step 3 – Now enter Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies Amount for the following category –

• Inter-state supply to a registered dealer
• Inter-state supply to an unregistered dealer
• Intra-stare supply to a registered dealer
• Intra-stare supply to an unregistered dealer

Step 4 – Click on save and a success message will be displayed on top.

Step 5 -Click on back button to go back to GSTR-1 page. You can see the summary of all nil rated supplies made.

3. 11A(1), 11A(2) – Tax Liability (Advances Received)

All the supplies for which advances were received from the receiver of supplies but invoice was not raised will be entered here.

Step 1 – Click on the 11A(1), 11A(2) – Tax Liability (Advances Received) tile

Step 2 -Click on Add Details button on the bottom right.

Step 3 – The following details are required to be entered on this page –

• Select Place of Supply (State Code) where supply was delivered. The Supply Type field gets auto populated
• Enter the Gross Advance Received. IGST or CGST and SGST will be calculated automatically based on supply type(inter-state or intra-state)
• Click on Save

Step 4 -Click on back button to go back to GSTR-1 page. You can see the summary of adjustment of advances.

4. 11B(1), 11B(2) – Adjustment of Advances

Details of all the invoices raised in the month for which return is being filed but advance was received and tax was already paid in the previous months has to be entered here

Step 1 – Click on the 11B(1), 11B(2) – Adjustment of Advances tile

Step 2 – Click on Add Details button on the bottom right.

Step 3 – The following details have to be entered here –

• From the drop-down select the POS i.e. state in which the outward supply is made. The supply type will get pre-filled based on the POS selection
• Enter the amount received as an advance in Gross Advance Adjusted field. The IGST or CGST and SGST will be auto calculated
• Click on Save button

Step 4 – Click on back button to go back to GSTR-1 page. Here you can see the summary of adjustment of advances.

5. 12 – HSN-wise-summary of outward supplies

The GSTR-1 return requires a dealer to provide HSN-wise summary of outward supplies and rate wise along with quantitative details.

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

Step 2 – Click on Add Details button on bottom right.

Step 3 – The following are the details to be provided on this page –

• HSN Code of outward Supplies
• Description of the outward supplies
• In the ‘UQC’ drop-down select the quantity of the supplies. Eg – KGs, Liters, etc.
• Enter the Total Quantity, Total Value and Total Taxable Value of the outward supplies
• Now enter the IGST or CGST and SGST based on the type of sale made viz a viz inter-state or intra-state
• Click on Add and on the next page click on save button.

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

6. 13 – Documents Issued

Every taxpayer is required to provide details of the total document issued during a month.

Step 1 – Click on the tile Documents Issued

Step 2 – Click on Add Document

Step 3 – There are will be 12 categories of documents. Enter the serial no. of invoice issued, Total number of invoices issued and cancelled invoices in respective fields. The net invoices field will be auto populated.

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

Final Step

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