Organisation : Goods and Services Tax
Facility : Filing GSTR-1
Applicable For : All Over India
Website : https://www.gst.gov.in/
Details Here : https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Creation_of_Outward_Supplies_Return_in_GSTR-1.htm
Filing GSTR-1 :
Creation and Submission of Outward Supplies Return :
To create, submit and file details for the inward supplies in the GSTR-1, perform the following steps :
** Login and Navigate to GSTR-1 page
Related : GST Filing Table 6A of Form GSTR-1 : www.statusin.in/34905.html
** Generate GSTR-1 Summary
** Enter details in various tiles
** Preview GSTR-1
** Acknowledge and Submit GSTR-1 to freeze data
** File GSTR-1 with DSC/ EVC
1. Login and Navigate to GSTR-1 page :
1. Access the GST Official Website. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials i.e. your userid and password
3. Click the Services > Returns > Returns Dashboard command.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles. In the GSTR-1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
Note :
** The due date for filing GSTR-1 is 10th of every month.
** You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice details and other GSTR-1 details in the GSTN specified format prepared through the GSTN provided offline tools or any other software.
7. The GSTR-1 – Details of outward supplies of goods or services page is displayed. In first month, Turnover of ‘Aggregate Turnover – April to June, 2017’ will be there for Taxpayer to fill along with ‘Aggregate Turnover in the preceding financial year’ and then click on the SAVE button.
This field is mandatory. You can proceed to furnish other details only after furnishing this information. From the next month, ‘Aggregate Turnover in the preceding financial year’ will be auto-populated based on previous tax period return
2. Generate GSTR-1 Summary :
1. Scroll down to the bottom of the GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button to include the auto drafted details pending for action from recipients.
The invoices that were missed to be included by you, may have been added in the Uploaded by Receiver while filing his GSTR-2. After the summary generation is initiated, you will notice the message to check after one minute.
After the summary is generated, you will notice a success message on top of the page. The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.
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, earlier than 10 minutes, you will notice an error message on top of the page.
3. Enter Details in various tiles :
There will be no. of tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details
GSTR-1 – Invoice Details :
** 4A, 4B, 4C, 6B, 6C – B2B Invoices – To add an invoice for taxable outwards supplies to a registered person
** 5A, 5B – B2C (Large) Invoices – 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
** 9B – Credit / Debit Notes (Registered) – To add details of credit or debit notes issued to the registered recipients
** 9B – Credit / Debit Notes (Unregistered) – To add details of credit, debit notes or refund voucher issued to the unregistered recipients
** 6A – Exports Invoices – To add an invoice for supplies exported
GSTR-1 – Other Details :
7- B2C Others : To add consolidated details of taxable outwards supplies to a customer where invoice value is less than Rs. 2.5 lakh and all intra state supplies to unregistered customers
8A, 8B, 8C, 8D – Nil Rated Supplies : Nil Rated Supplies: To add consolidated details of nil rated, exempted and Non-GST Outward supplies
11A(1), 11A(2) – Tax Liability (Advances Received) : Tax Liability (Advances Received): To add details of transactions attracting tax liability arising on account of Time of Supply (like receipt of advances)
11B(1), 11B(2) – Adjustment of Advances : To add the advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period
12 – HSN-wise-summary of outward supplies : To furnish the summarized details of all outward supplies HSN and rate wise along with quantitative details.
13 – Documents Issued : To add the details of documents issued during the tax period
4A, 4B, 4C, 6B, 6C – B2B Invoices :
To add an invoice for taxable outwards supplies to a registered person, perform the following steps :
1. Click the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a registered taxpayer).
2. The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD INVOICE button to add a new invoice for any receiver.
3. The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.
4. Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable.
5. 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.