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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.