GSTR-1 is a monthly or quarterly return to be filed by all registered dealers.
Step-by-step Guide to File GSTR-1 on ClearTax GST Software:
Download the deck here: GSTR 1 Guide – ClearTax GST
If your turnover is below Rs 1.5 crores you have an option to file a Monthly or Quarterly return. This preferences has to be chosen by all dealers filing GSTR-1.
Process to Set Preferences on the GST Portal:
- Upload Excel:
- Click on ‘Download Sample’ to download the Excel the template.
- Fill in the Excel sheet with the details of sales invoices for a month. Make sure you don’t change the order of the columns.
- Upload the invoice.
- Upload report from Tally/Busy/Government filing utility:
- Export GSTR-1 Report from Tally/Busy accounting software or Governments utility in Excel(Spreadsheet) format.
- Select the type of invoice being imported by ticking the checkbox.
- Click on ‘Choose File from your computer’ and upload the XLSX/CSV/XLS file.
B. Adding Sales Invoice/ Bill.
- Click on ‘Create Invoices’.
- Fill in all the details and ‘Save Invoice’. Here is a detailed guide on how to create an invoice.
Step 3 – Validate the sales data and make corrections if any. If a bill has an error, it is highlighted in red color. You need to click on the highlighted cell and fill the right information.
Step 4 – Verify auto-populated summary for B2B, B2C Large, Exports, Credit Debit notes.
Step 5 – Click on ‘View/Edit’ and add values in:
- B2C Others – Click on ‘Auto compute’ to fetch values from the sales bills imported by you
- Nil Rated Supplies – This can also be auto computed.
- Advances Received (Tax Liability)
- Adjustment of Advances
Step 6 – Enter documents summary and HSN summary. These details can be auto-filled based on the sales details imported.
Step 7 – Enter your total Sales for the previous financial year and turnover for the period April to June 2017 and click on ‘Update Turnover Details’
Step 8 – Upload the data to GSTN/ GST Portal by clicking on ‘Upload All Documents’. Uploading is not same as filing return. You can upload several times before filing the return.
For successful upload make sure that you enable API Access to ClearTax from GST Portal.
Step 9 – Review and freeze data. Make sure that you have not left out any sales invoices
Step 10 – Login to GST Portal and go to GSTR-1 under returns. Click on Prepare online. Submit and File GSTR-1 on GST Portal.
Frequently Asked Questions:
A. How to File NIL Returns – GSTR 1?
In case you did not have any sales (outward supplies) in the last month and are wondering how to file Nil GSTR 1 Return on the GST Portal refer to our deck below:
Download the deck here: GSTR 1 – Filing NIL Returns
2. Why is the ClearTax GST Software not opening on my website?
If you are facing difficulty in opening ClearTax GST Software on your browser, here is a step-by-step process to resolve this problem:
3. How do I calculate the B2C Summary and the HSN/SAC Summary for GSTR-1?
Both B2C summary and HSN/SAC summary are calculated on click of a button on ClearTax GST Software.
4. Can amendments be made to details already filed in GSTR-1? If yes, then what will be the filing period to make amendments?
Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the return
For example: Mr. X of Kerala has sold goods to Mr. Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared in the GSTR-1 of August 2017.
Now he realised that he made a mistake in the date of invoice, so he can make an amended invoice with correct invoice date i.e. 16th August 2017
This amended invoice can be shown in the GSTR 1 of September 2017
5. What should the ‘Revised date’ be in the amended invoice?
The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.
For example, if an original invoice dated 12/07/2017 is being amended in August then the revised invoice date cannot be later than 31/07/2017
6. What are the amendments not admissible or not allowed?
Following details cannot be amended at Invoice level :
- The Customer GSTIN
- Changing a tax invoice into bill of supply
- Following with respect to Export Invoices cannot be amended:
- Shipping Bill Date/Bill of Export Date
- Type of Export- With/Without payment
- Following with respect to Credit Debit Notes cannot be amended:
- Receiver/Customer GSTIN.
Note: However you may amend & link any other invoice for the same GSTIN.
- Place of Supply
- Reverse charge applicable
Reason: Since the above details are based on the original Invoice which it
Is linked to, Hence these details must match with the details of the linked
- If the receiver of goods has taken action on the invoices i.e. accepted or
modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table.
Following details cannot be amended at summary level
- Nil Rated
- HSN summary of Outward supplies
- Cannot add a new place of supply
Note: However, you can replace the existing place of supply with another place of supply with some limitations. Refer the examples given below
7. What are the amendments allowable with respect to the Place of supply?
With respect to Place of Supply, note the following:
- You can amend the original place of supply for a transaction.
- You cannot add any new place of supply to a transaction.
Let us understand the above with the following scenarios:
We can see that in all those cases where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.
But in the last case where in addition to Kerala, Karnataka is also added as a place of supply ( irrespective of change in tax rates or invoicing ) amendment does not hold good.
8. Where to show the amended invoices in GSTR-1?
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 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 includes
1. 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)
|6||B2C Others Amendments (10)||Amendments made in the invoices already issued earlier must be reported here.
These are all those invoices not covered under
2. B2C Large
|7||Advances Received (Tax Liability) Amendments (11(2))||Any amendments made to the advances received in previous tax periods has to be declared here.|
|8||Adjustment of Advances Amendments (11(2))||Any amendments made to the advances adjusted in previous tax periods has to be declared here.|