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GSTR-1 – Return Filing, Format, Eligibility & Rules

Declaration for Reversal of ITC Under GST
GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled while entering sales invoice details.

 

GSTR-1 – Return Filing, Format, Eligibility & Rules
GSTR-1 – Return Filing, Format, Eligibility & Rules

FAQs > Form GSTR-1

1. What is Form GSTR-1? Who is required to file Form GSTR-1?

Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

2. When can I Opt-in for Quarterly Return option for filing of Form GSTR-1 return?

You can opt for Quarterly filing of Form GSTR-1 under following condition:

  • If your turnover during the preceding financial year was up to Rs. 5 Crore or
  • If you are registered during the current financial year and expect your aggregate turnover  to be up to Rs. 5 Crores

Note: In case you have chosen Opt-in for Quarterly Return option, you need to file both Form GSTR-1 and Form GSTR-3B quarterly only.

3. I have already opted for Quarterly filing of Form GSTR-1 return. Can I change my preference now?

Facility to change frequency is available if you have not filed any return during the financial year according to the original frequency.

4. Is Form GSTR-1 filing mandatory?

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

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

Form GSTR-1 can be prepared using the following modes through:

  1. Online entry on the GST Portal.
  2. Uploading of invoice and other Form GSTR-1 data using Returns Offline Tool.
  3. Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs).

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

The following details of a tax period have to be furnished in Form GSTR-1:

  1. Invoice level details of supplies to registered persons including those having UIN;
  2. Invoice level details of Inter- State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers);
  3. Details of Credit/Debit Notes issued by the supplier against invoices;
  4. Details of export of goods and services including deemed exports (SEZ);
  5. Summarised state level details of supplies to unregistered persons (consumers);
  6. Summary Details of Advances received in relation to future supply and their adjustment;
  7. Details of any amendments effected to the reported information for either of the above categories;
  8. Nil- rated, exempted, and non-GST supplies; and
  9. HSN/SAC wise summary of outward supplies.

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

The following taxpayers are not required to file Form GSTR-1:

  • Taxpayers under the Composition Scheme
  • Non-resident foreign tax payers
  • Online information database and access retrieval service provider
  • Input Service Distributors (ISD)
  • Tax Deducted at Source (TDS) (deductors); and
  • E-commerce operators collecting TCS

8. What are the pre-requisites for filing Form GSTR-1?

Pre-requisites for filing Form GSTR-1 are:

  1. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which Form GSTR-1 has to be furnished;
  2. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal;
  3. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory;
  4. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory

9. For which class of taxpayers is DSC mandatory for filing returns?

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

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

The due date to file Form GSTR-1 for a given tax period is 11th day of the succeeding month in case of taxpayers filing it monthly and 13th day of month succeeding the end of every quarter in case of taxpayers filing quarterly or such other dates as may be extended by Government through notification.
For example, Form GSTR-1 for the calendar month of January, 2021 needs to be filed by 11th February, 2021. Form GSTR-1 for the quarter of January to March, 2021, needs to be filed by 13th April, 2021.

11. What is the cut-off date to amend details in the invoices for the previous financial year?

The cut-off date to amend details in the invoices for the previous financial year is 30th November of the following financial year. In Form GSTR-1, rectification of error or omission in respect of invoices of the previous financial year will not be allowed after 30th November of the following financial year.

For example, for FY 2022-23, cut-off date for amendment or for adding any missed invoice of FY 2022-23 is 30-Nov-2023.

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

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

13. What are B2B Supplies?

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

14. What is meant by B2C Supplies?

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

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

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

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

Credit Notes are to be reported in the return of the month in which they are issued but not later than the return of the September month following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.

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

No. These can be reported in Form GSTR 1 in a consolidated manner, net off of the values of credit and debit notes issued.

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

Yes, supplier is liable to pay tax on advances received from receivers for the supply of services and report the consolidated advance received details in a month in which payment is received. The amount of advances to be reported in Form GSTR-1 is net off the amount for which invoices have already been issued and the value reported in the same return in other sections.

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

The taxpayer has to declare the advance that has to be adjusted in the tax period in which advance is received. Subsequently when invoice is issued, then taxpayer can adjust the tax liability of the invoice issued of that tax period, in the Form GSTR-1 of that period. This can be shown in the advance adjustment table of Form GSTR-1.

20. How is Export treated under the GST regime?

Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC (against the exports made) or the taxpayer may pay IGST and claim refund of the IGST amount paid (post affecting the exports).

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

No, a taxpayer can furnish details of the export invoices in Form GSTR-1 and file the return without mentioning the shipping bill number and date, if the shipping bill details are not readily available with him.

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

If the shipping bill details are received by the taxpayer after the filing of the Form GSTR-1, he needs to declare it in the Form GSTR-1 of the month in which he receives it through the amendment section of Form GSTR-1.

23. How do I report supplies to SEZ units or SEZ developers in Form GSTR-1?

As the SEZ unit or SEZ developer are registered and have GSTIN, the invoice details of supplies to them need to be reported in the section of supplies to registered taxpayers (B2B invoice details) with appropriate SEZ flag.

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

Yes. The return provides for the declaration of the details of all taxable Supplies effected through E-Commerce along with the GSTIN of the e-commerce portal in

Form GSTR-1. However, this would be implemented once the relevant provisions of GST law are notified.

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

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

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

Taxpayers can modify/delete invoices any number of times till they submit the Form GSTR-1 of that particular tax period. The uploaded invoice details are in a draft version, and can be changed irrespective of due date until the Form GSTR-1 is submitted.

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

For a particular GSTIN, there cannot be duplicate invoice series in a particular financial year. The GST system will not accept duplicate supply invoices in a return and will provide error on validation.

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

Yes, a tax payer can have multiple series of tax invoices in a financial year. There is no limit on the number of series of tax invoices that one can have in a financial year.

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

Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.

30. How HSN wise summary is reported in Form GSTR-1?

From May’21 onwards, HSN-wise summary of outward supplies is furnished along with rate and quantitative details.

Before May’21 onwards, HSN-wise summary of outward supplies is furnished with quantitative details.

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

In cases where a taxpayer opts for composition scheme, Form GSTR-1 will be available for filing only for the period during which the taxpayer was registered as normal taxpayer. The taxpayer would be able to file Form GSTR-1 for the said period, even if filed with delay, for the period prior to opting to composition scheme.

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

A normal taxpayer is required to discharge their return related liability at the time of filing of GSTR-3B. The due date for filing GSTR-3B is 20th of the succeeding month.

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

For a detailed description along with screenshots for filing Form GSTR-1, please refer to the User Manual available at help section of the GST Portal. https://www.gst.gov.in/help/returns

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

Yes, a tax payer needs to electronically sign the Form GSTR-1 after successfully submitting it, otherwise Form GSTR-1 will be considered as not-filed. The successful submission freezes the Form GSTR-1 and no changes can be made by taxpayer thereafter.

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

  1. Application Reference Number (ARN) gets generated on successful filing of Form GSTR-1.
  2. An SMS and email is also sent to the taxpayer on the Mobile Number and E mail ID of his primary authorised signatory.

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

Taxpayers can electronically sign their returns using a DSC (mandatory for all types of companies and LLPs) or verify through EVC (Electronic Verification Code sent to the registered mobile number of the authorized signatory).

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

  1. The GST Portal accepts PAN based DSC’s only.
  2. The DSC must not be expired
  3. The DSC must be registered on the GST Portal
  4. EM Signer version 2.6 must be installed on the computer
  5. The DSC Dongle must be connected to the computer

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

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

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

Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will throw a validation error and will not accept invoice details pertaining to that GSTIN.

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

All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits.

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

A taxpayer cannot file Form GSTR-1 before the end of the current tax period. However, following are the exceptions to this rule:

  1. Casual Taxpayers after the closure of their business can file Form GSTR-1 before the end of the current tax period
  2. A taxpayer who has applied for cancellation of registration will be allowed to file Form GSTR-1 after confirmation of receipt of the application before the end of the current tax period

42. I am unable to view the invoices, I have uploaded. What should I do?

Scroll down to the bottom of the Form GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button. This will include the auto drafted details pending for action from recipients. Also the invoices you have added will start reflecting in the relevant section of the Form GSTR-1.

In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE GSTR1 SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page. The summary is generated by the GST Portal automatically at an interval of every <30 minutes>. You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.

43. The invoice count on the tile summary is different from the number of invoices I had entered/ uploaded. Why?

The invoice count on the tile summary gets updated only after you click the GENERATE GSTR1 SUMMARY button. You can click the GENERATE GSTR1 SUMMARY button to refresh the tile summary.

However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.

The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.

You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.

44. How can I delete or modify the invoices which have been earlier successfully uploaded?

You can click the EDIT/ DELETE button to modify or delete the invoices which have been earlier successfully uploaded. The uploaded invoice details are in a draft version, and can be changed until Form GSTR-1 is submitted.

45. How can I file Nil Form GSTR-1?

You can file nil Form GSTR-1 by first Generating Summary and then submitting the return without entering any data and signing with applicable signature.

46. I have not filed Form GSTR-1 of the previous month, can I file GSTR-1 for the current month?

No, according to section 37(4) of the CGST Act, a taxpayer is not allowed to file GSTR-1 if previous GSTR-1 is not filed. Moreover, according to section 39(10) of the CGST Act, a taxpayer is not allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed.

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