A person registered under GST
is required to file returns
If you have added (and saved) invoice
details on the GST Portal and want to edit, modify, add or delete details, it is best to download GSTR-1 return file and bulk edit it. Once you have made the changes, upload it back on the GST website.
Updates as on 22nd December 2020
1. Rule 21 Amended: If the outward supplies reported in Form GSTR-1 are in excess of the outward supplies reported in the GSTR-3B for the said tax period, the GSTIN can be cancelled.
2. Rule 21A(2A) Inserted: If there are significant differences in outward supplies between GSTR-3B & 1, or inward supplies between GSTR-3B & 2B, in contravention of Act/Rules, the said taxpayer’s GSTIN could be suspended
3. Rule 59(5) Inserted: The GSTR-1 for the current tax period cannot be filed or the IFF cannot be used if:
a) The GSTR-3B was not filed for the preceding two months in case of monthly GSTR-1 filers
b) GSTR-3B was not filed for the preceding tax period in case of quarterly GSTR-1 filers, or in cases where Rule 86B is violated
4. Rule 138E Amended: Now, e-way bills cannot be generated if the GST registration has been suspended on account of the taxpayer’s GSTIN liable for cancellation under sub-rule (2) of Rule 21A or on account of significant differences/ anomalies between the GSTR-3B & 1/2B
Update as on 15th October 2020
The CBIC has notified the due dates for furnishing GSTR-1 from October 2020 to March 2021
|For businesses with turnover
|More than Rs.1.5 crore
||11th November 2020
||11th December 2020
||11th January 2021
||11th February 2021
||11th March 2021
||11th April 2021
|Turnover up to Rs.1.5 crore
||13th January 2021
||13th April 2021
Here is a step by step guide to change invoice details:
– Login on to the GST Portal
– Then, go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’
– Select the Month and Year from the drop-down.
– Click on ‘PREPARE OFFLINE’ under GSTR 1
– Go to ‘Download’ and click on ‘GENERATE FILE’. This request takes around 20 min.
– Now, click on ‘Click Here’ to download link. A ZIP file will be downloaded.
– Open the file using the GST offline tool
by clicking on OPEN under Open Downloaded Return file from GST portal.
– To make changes, click on ‘Edit Icon’ under Action column. To delete an invoice, select the check box on the left of the invoice and click on ‘Delete’.
If the offline tool is very slow, try opening the browser on Firefox or Google Chrome by typing wp.d.cleartax.co:3010
on the address bar in the browser.
– Once all the changes are made, click on ‘Update’. A success message will be displayed once the data is updated. The status of the details will either change to Modified (M) or Deleted (D)
– Generate JSON file by clicking on ‘View Summary’ > ‘Generate File’ > ‘Save’.
If you are facing errors with JSON file please go through our article ‘GSTR1 JSON Errors and Resolutions’
– Upload the JSON file on GST Portal by going to – ‘Prepare Offline’ > ‘Upload’ > ‘Choose File’.
– Finally, to make sure all the changes made are updated on website download the GSTR 1 file by the following Step 2 to Step 5