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GSTR-1 is a monthly or quarterly return to be filed by regular dealers. The return is divided into 13 sections. It might look complex but ClearTax GST Software makes the entire process of filing GSTR-1 seamless and easy.
Latest Updates on GSTR-1
1st February 2022
Budget 2022 updates-
(1) The last date to make amendments, corrections in GSTR-1, and upload missed invoices or debit/notes of one financial year is no longer the due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier.
(2) The amendments also prescribe tax period-wise sequential filing of details of outward supplies.
21st December 2021
(1) From 1st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed.
(2) From 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1.
29th August 2021
Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.
26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer) as per CGST Rule 59(6).
1.Provide GSTIN (provisional id can also be used as GSTIN if you do not have a GSTIN)
2. Legal name of the registered person: Name of the taxpayer will be auto-populated at the time of logging into the common GST Portal.
3. Aggregate Turnover in the preceding Financial Year and for the period between April to June 2017.
Aggregate Turnover is the total value of all taxable supplies made (excluding the value of inward supplies on which tax is payable by a person on a reverse charge basis), exempt supplies, exports of goods or services or both.
4. Taxable outward supplies made to registered persons (including UIN-holders).
All B2B supplies should be mentioned in this section.
4A. Under this head invoice wise details of all supplies made other than those under reverse charge and supplies made through e-commerce operators should be mentioned in this section.
4B. All outward supplies on which reverse charge is applicable and which has been excluded in 4A should be shown here 4C. Supplies made through e-commerce operators which attract TCS have to be reported here. The details have to be: rate-wise or operation-wise.
5. Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh. Invoice-wise details of all supplies made to unregistered dealers is to be mentioned here.
5A. This will include B2B invoices i.e. sale to unregistered dealers and
5B. The details of B2C supplies made online through e-commerce operator
6. Zero-rated supplies and deemed exports:All types of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) have to be mentioned under this head. A registered dealer has to give details of invoice, bill of export or shipping bill.
7. This section contains a rate wise summary of all sales made during the month.7A. All sales including sales made through e-commerce operators have to be mentioned here. Also, separate mention of supplies made through e-commerce operators should be declared here
7B. B2C interstate supply along with place of supply i.e. name of state where invoice value is up to Rs 2.5 lakhs should be specified here
8. Nil-rated, exempt and non-GST outward supplies:
All the other supplies whether nil rated, exempt or non-GST which have not been reported under any of the above needs to be reported under this head. This needs to be further bifurcated into Inter-State, Intra-State to registered and unregistered persons.
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in table 4, 5 and 6 (including current and amended debit notes, credit notes, and refund vouchers):
Any correction to data submitted in GSTR 1 of previous months can be done by filling in this section. The type of amendments covered here are with respect to B2B, B2C Large and exports.
All debit notes, credit notes and refund vouchers should also be entered here. Following details cannot be amended here:
All the above details with respect to Credit Debit Notes are based on the original Invoice which it is linked to, Hence these details must match with the details of the linked invoice.
Declare the amended invoices or details in the tax period in which the amendment takes place as follows:
|Sl. no.||Type of Amendment||Explanation|
|1||B2B Amendments (9A)||Amendments made in the invoices already issued earlier must be reported here. These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.|
|2||B2C Large Amendments (9A)||Amendments in the original invoices already issued must be mentioned here These reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where 1. Supply is made interstate and 2. Total invoice value is more than Rs 2,50,000/-|
|3||Credit/Debit Notes (Registered) Amendments (9C)||Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to a registered taxpayer), will be reported here.|
|4||Credit Debit Note (Unregistered) Amendments (9C)||Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.|
|5||Export Invoices Amendments (9A)||Amended invoices issued against already issued original invoices must be reported here. Export invoices include1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST. 2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply (It excludes deemed exports & supply to SEZ)|
10. Amendments to taxable outward supplies to unregistered persons furnished on returns for earlier tax periods:
Following details cannot be amended here
Note: However, you can replace the existing place of supply with another place of supply with some limitations Declare the amended invoices or details in the tax period in which the amendment takes place as follows:
|Sl. no.||Type of Amendment||Explanation|
|1||B2C Others Amendments (10)||Amendments made to the invoices already issued earlier must be reported here. These are all those invoices not covered under 1. B2B 2. B2C large 3. Exports|
11. Consolidated Statement of Advances Received or adjusted in the current tax period, plus amendments from earlier tax periods.
12. HSN-wise summary of outward supplies:
This section requires a registered dealer to provide HSN wise summary of goods sold.
13. Documents issued during the tax period: This head will include details of all invoices issued in a tax period, any kind of revised invoice, debit notes, credit notes, etc.