GSTR 1 Return filing Process:

 

The following are the overall steps to file GSTR1 Return:

1. Login and Navigate to Form GSTR-1
2. Add invoices of taxable outwards supplies to a registered person (B2B)
   
3. Add invoices of taxable outwards supplies to a unregistered person outside the state (Inter-state) where the Invoice value is more than 2.5 Lakhs (B2C Large)
   
4. Add Export Invoices
   
5. Add invoices of taxable outwards supplies to unregistered person outside the state (Interstate) where value is less than 2.5 Lakhs and ALL Intra state supply (B2C Others)
   
6. Add details of Nil Rated Supplies, Exempted and Non-GST Outward supplies
   
7. Add details of credit or debit notes for the registered user
   
8. Add details of credit or debit notes for the unregistered user
   
9. Preview and file Form GSTR-1
   

Let us now learn GSTR-1 filing step by step through the experiments below:

Step 1 - Login and Navigate to Form GSTR-1

a.   Access the GST portal at www.gst.gov.in . The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.

Click here to visit Government GST Portal: www.gst.gov.in and see various options in the home screen.

 

 

b. Once logged-in, Click on "Return Dashboard" and in the File Returns page select the Financial Year, Quarter and Period (Month) for which you want to file the return from the drop-down list. Click the SEARCH button and you will be able to see GSTR1, GSTR2A, GSTR2B, GSTR3B Tiles.

 

c. In the GSTR1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal. The GSTR-1 – Details of outward supplies of goods or services page is displayed.

 

Step 2 - Add invoices of taxable outwards supplies to a registered person (B2B): Table 4A, 4B, 4C, 6B, 6C - B2B Invoices

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

 

Following details are shown:

• Recipient wise count - This tab displays details of records added by tax payer including hyperlinked counts of Processed and Pending/error Records.
• Document wise details - After clicking the hyperlink on the count of processed records, document wise details tab will open. This tab displays the details of processed records (invoices) of a particular recipient added by the taxpayer.
  
• Pending/error Records - After clicking the hyperlink on the count of pending/error records, Pending/error records tab will open. This tab displays the details of pending/error records (invoices) of a particular recipient added by the taxpayer.
  

In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

• The GSTIN should be registered on the date of invoice.
  
• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
• The screen will expand downwards and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.
• An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST.
  

In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

 

Step 3 - Add invoices of taxable outwards supplies to a unregistered person outside the state (Interstate) and value more than 2.5 Lakhs (B2C Large)

To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh, perform the following steps:

• Click the 5A - B2C (Large) Invoices
• The B2C (Large) Invoices – Summary page is displayed. Click the ADD RECORD button to add a new invoice for any receiver.
  

• The B2C (Large) Invoices – Details page is displayed.
• Select State, Add Invoice Number, Invoice Date and total value of invoice.
  
• In the Taxable Value field against the rates, enter the taxable value of the goods or services.
  
• Click the SAVE button to save the invoice details.
  
• Add Invoice page will reopen once you save the record. You may continue adding new records using this form.
  
• Click the BACK button to go back to the Processed Records page. 
  
• Click on the back button to go to GSTR-1 landing page and the B2C (large) Invoices tile in Form GSTR-1 will reflect the number of invoices added.
  

To add an invoice for supplies exported, perform the following steps:

Click the 6A- Export Invoices tile to enter the invoice details for supplies exported.

• Add Invoice No., Invoice Date and Port Code
• Shipping Bill No./Bill of Export No. field, enter the unique number of the shipping bill with location code generated while shipping.
  

• Total Invoice Value field, enter the total amount of all the goods or services supplied.
• From the GST Payment drop-down list, select whether the GST is paid against the invoice or not.
  
• Taxable Value field against the rates, enter the taxable value of the goods or services.
  
• Click the BACK button to go back to the Processed Records page.
  
• Click on the BACK button to go to the GSTR-1 landing page and the Export Invoices tile in GSTR-1 will reflect the number of invoices added.
  

Step 5 - Add invoices of taxable outwards supplies to unregistered person outside the state (Interstate) where value is less than 2.5 Lakhs and ALL Intra state supply (B2C Others)

To add details of taxable outwards supplies to a customer where invoice value is less than Rs. 2.5 lakh and intra-state supplies to customers, perform the following steps:

• Click the B2C (Others) tile to enter the details for B2C transactions.
• Click the ADD RECORD button to add the line item details.
  
• In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services.
  
• Click the SAVE button to save the invoice details. Click the BACK button to go back to the Processed Records page. 
  
• In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services.
  
• Click the SAVE button to save the invoice details. Click the BACK button to go back to the Processed Records page. 
  
• Click on the back button to go to GSTR-1 landing page and the B2C Others tile in Form GSTR-1 will reflect the number of invoices added. 
  

 

Step 6 - Add details of Nil Rated Supplies, Exempted and Non-GST Outward supplies

To add Nil Rated Supplies details please follow below mentioned process:

• Click on Nil Rated Supplies tile
• Enter the data in Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies Amount fields for the following categories of transactions:
  - Inter-state supplies to registered person
  

  - Inter-state supplies to unregistered person
  

  - Intra-state supplies to registered person
  

  - Intra-state supplies to unregistered person
• Add all details and Click the SAVE button to save the details
  
• You will be directed to the GSTR-1 landing page and the Nil Rated Supplies tile in GSTR-1 will reflect the Total Nil Amount, Total Exempted Amount and Total Non-GST Amount.
  

 

Step 7 - Add details of credit or debit notes for the registered user

• Click the 9B - Credit / Debit Notes (Registered) tile to enter the details of credit or debit notes issued to the registered recipients.
• Click the ADD RECORD button to add credit or debit note details.
  
• In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. 
  
• In the Taxable Value field against the rates, enter the taxable value of the goods or services.
  
• Click the SAVE button to save the details.
  
• In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. 
  
• In the Taxable Value field against the rates, enter the taxable value of the goods or services.
  
• Click the SAVE button to save the details.
  
• Click the BACK icon/button to go back to view processed records
  
• Click on Back button you will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Registered) tile in GSTR-1 will reflect the number of credit/debit notes added.
  

 

Step 8 - Add details of credit or debit notes for the unregistered user

• Click the 9B - Credit / Debit Notes (Unregistered) tile to enter the details of credit or debit notes issued to the unregistered recipients.
• The Credit/Debit Notes (Unregistered) - Summary page is displayed. Click the ADD RECORD button to add credit or debit note.
  
• Add Debit/Credit Note No., Debit/Credit Note date, Note Value, etc.
  
• From the Note Type drop-down list, select whether the details are added for a Debit or Credit Note.
  
• Click the SAVE button to save the details.
  
• Click the BACK button to go back to the Processed Records page.
  
• Click on Back button and you will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Unregistered) tile in GSTR-1 will reflect the number of credit/debit notes added along with, Total Taxable Value and tax amount which will be the net of debit notes and credit notes.
  

Step 9: Tax Liability (Advances Received)

To add details of Tax Liability (Advances Received) arising on account of Time of Supply without issuance of Invoice in the same period, perform the following steps:

• Click the Tax Liability (Advances Received) tile to enter the tax liability details
• Click the ADD STATE WISE DETAILS button to add the advance tax receipt and related liability details.
  
• In the POS field, select the State code of the place of supply applicable for the advances received.
  
• In case of Intra-State transaction: Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen. In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The same will be editable. In the CESS field, enter the CESS amount.
  
• In case of Inter-State transaction: Notice, fields for Integrated Tax & CESS will appear in the screen. In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. In the CESS field, enter the CESS amount.
  
• Click the SAVE button.
  
• You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.
  
• You will be directed to the GSTR-1 landing page and the  Tax Liability (Advance Received)  tile in GSTR-1 will reflect the updated total Gross Advance Received and Total Tax Liability.
  

Step 10:  HSN-wise-summary of outward supplies

To furnish the HSN-wise summary of outward supplies along with rate and quantitative details, perform the following steps:

• Click the HSN-wise summary of outward supplies tile to furnish the summarized details of all outward supplies HSN-wise along with rate and quantitative details.
• In the HSN field, enter the HSN/SAC code of the outward supplies. 
  
• In the UQC field, select the appropriate Unique Quantity Code in the drop-down list. 
  
• In the Total Quantity field, enter the quantity.
  
• In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.
  
• In the Integrated Tax, Central TAX, State Tax and CESS field, enter the Integrated Tax, Central TAX, State Tax and CESS amount.
  
• Click the ADD button.
  
• Once the ADD button is clicked, the added records are moved to Added/Edited Invoices to be saved section. Once all details are added, click the SAVE button.
  
•  Click the BACK button to go back to the Form GSTR-1 page.
  
• You will be directed to the Form GSTR-1 landing page and the HSN summary of outward supplies tile in Form GSTR-1 will reflect the number of invoices added along with Total Value, Total Taxable Value and Total Tax Liability.
  

Step 11: Documents Issued

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

•  Click the Documents Issued tile to add the details for document issued during the current tax period.
• To update the document for Invoices for outward supply, Click on Add Document
  
• Add the details for different categories. You can click ADD DOCUMENT button to add more rows for each category.
  
• Click SAVE at the end of the page.
  
• A message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.
  
• You will be directed to the GSTR-1 landing page and the Documents Issued summary tile in GSTR-1 will reflect the number of documents issued along with Total Docs, Cancelled Docs and Net Issued Docs.
  

 

Step 12 - Preview and file Form GSTR-1

Complete following steps to file the GSTR1 Return;

• Verify the information uploaded
• Click the Generate Summary button.
  
• The consolidated summary page will be displayed.
  
• On the Consolidated Summary page, click the File Return button.
  
• The Returns Filing for GST GSTR1 page is displayed. 
  
• Select the Declaration checkbox. 
  
• In the Authorised Signatory drop-down list, select the authorized signatory.
• Click the FILE WITH DSC or FILE WITH EVC button to file GSTR-1. 
  

FILE WITH DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

FILE WITH EVC:

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

 

The success message is displayed and ARN is displayed. Status of the GSTR-1 return changes to "Filed".