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GSTR-1 – Return Filing, Format, Eligibility & Rules

Updated on:  

08 min read

GSTR-1 is a monthly return that summarises all sales (outward supplies) of a taxpayer.

Latest Updates on 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).

28th May 2021
The GST Council recommended in its 43rd meeting the following: 
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.

(4) Late fee has been rationalised for future tax periods as follows:
(i) If the annual turnover in the previous financial year is up to Rs.1.5 crore then the late fee of a maximum of Rs.2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then a late fee of a maximum of Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.

1st May 2021
(1) The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021.
(2) The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.

9th January 2021
If a taxpayer with an annual aggregate turnover of Rs.5 crore does not opt into the QRMP scheme, he will be considered as a monthly filer of GSTR-1 and GSTR-3B from the January 2021 tax period onwards. Hence the due date for GSTR-1 shall be the 11th of next month and GSTR-3B shall be the 20th of next month.

Basics of GSTR-1

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. It contains details of all outward supplies i.e sales. The return has a total of 13 sections, listed down as follows:

  • Tables 1, 2 & 3: GSTIN, legal and trade names, and aggregate turnover in the previous year
  • Table 4: Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports
  • Table 5: Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.2.5 lakh
  • Table 6: Zero-rated supplies as well as deemed exports
  • Table 7: Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes)
  • Table 8: Outward supplies that are nil rated, exempted and non-GST in nature
  • Table 9: Amendments to outward supplies that are taxable and reported in table 4,5 & 6 of the earlier tax periods’ GSTR-1 return (including debit notes, credit notes, refund vouchers issued during the current period)
  • Table 10: Debit note and credit note issued to unregistered person
  • Table 11: Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period.
  • Table 12: Outward supplies summary based on HSN codes
  • Table 13: Documents issued during the period.

When is GSTR-1 due?

The due dates for GSTR-1 are based on your turnover. Businesses with sales of up to Rs.5 crore have an option to file quarterly returns under the QRMP scheme and are due by 13th of the month following the relevant quarter. 

Whereas, those taxpayers who do not opt for the QRMP scheme or have total turnover above Rs.5 crore must file the return every month on or before 11th of the next month.

For businesses with turnoverMonth/QuarterDue Date
More than Rs.5 crore*January 202111th February 2021
 February 202111th March 2021
 March 202111th April 2021
 April 202126th May 2021**
 May 202126th June 2021**
 June 202111th July 2021
Turnover up to Rs.5 croreJan-Mar 202113th April 2021***
 Apr-June 202113th July 2021***

*Upto December 2020 and until QRMP scheme was introduced, the turnover limit was Rs.1.5 crore

*Upto December 2020 and until QRMP scheme was introduced, the turnover limit was Rs.1.5 crore.

**Vide CGST Notification no. 12/2021 dated 1st May 2021 and CGST Notification no. 17/2021 dated 1st June 2021.

***Up to September 2020, quarterly GSTR-1 was due by the last date of the month following the relevant quarter up to September 2020.

Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not. For nil GSTR-1 filers, there is a facility to file through an SMS that began from the 1st week of July 2020. The following registered persons are exempt from filing the GSTR-1:

How to revise GSTR-1?

A return once filed cannot be revised. Any mistake made in the return can be rectified in the GSTR-1 filed for the next period (month/quarter). It means that if a mistake is made in GSTR-1 of June 2021, rectification for the same can be made in the GSTR-1 of July 2021.

Late Fees and Penalty

As per the GST law, a late fee for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per the CGST Act and Rs. 100 as per SGST Act). The late fee will be charged from the date after the due date.

However, after going through the notifications issued up to February 2021, the late fees continue to be levied at a reduced fee of Rs. 50 per day and Rs 20 per day (for nil return). Note that on the GST portal, the late fee on GSTR-1 is currently not being demanded as a part of payment challan in PMT-06 at the time of filing GSTR-3B. 

As per CGST notification 20/2021 dated 1st June 2021, the maximum late fee chargeable from the period of June 2021 onwards. 

Registered persons having no outward supplies in the tax period are liable to a maximum late fee of Rs.500 (Rs.250 per Act). Whereas, registered persons having a total turnover of up to Rs.1.5 crore in the preceding financial year, other than the nil filers are liable to a maximum late fee of Rs.2,000 (Rs.1,000 per Act). On the other hand, the registered persons having an aggregate annual turnover of more than Rs.1.5 crore but up to Rs.5 crore in the preceding financial year, other than the nil filers can be charged a maximum late fee of Rs. 5,000 (Rs.2,500 per Act). There is no change in maximum late fee for taxpayers with total turnover more than Rs.5 crore and it remains Rs.10,000.

However, the tax officer may raise a notice demanding late fee for the period of delay at the time of assessment of returns.

How to file GSTR-1 on ClearTax GST Software?

FIling on ClearTax GST Software is simple and quick. Here is a detailed guide to file GSTR-1 on ClearTax GST Software.

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  • End-to-end filing on a single portal with EVC or DSC
  • Import Tally data with a single click
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  • Track the filing status of your business on a single dashboard

Frequently Asked Questions on GSTR-1

Should I file GSTR-1 even if there are no sales in a month?

Yes, filing GSTR 1 is mandatory. If your total sales for a year is less than Rs.5 crore you have the option to file the return on a quarterly basis. With this, there is also an Invoice furnishing facility available to upload sales invoices on a monthly basis (for the first two months of the quarter).

Can I upload an invoice only while filing the return?

You can upload invoices anytime. It is highly advised that you upload invoices at regular intervals during the month to avoid bulk upload at the time of filing return. This is because bulk upload takes a lot of time.

Can I change a bill uploaded on the GST Network?

After uploading bills you can make changes multiple times. There is no restriction on changing invoices after uploading them. But you can change an invoice only before submitting a return. Once submitted, the numbers are frozen.

Can I file GSTR-1 even after filing GSTR-3B?

GSTR-3B is a simple summarised return to be filed by taxpayers on a monthly basis ( or quarterly basis if QRMP scheme is chosen). With effect from 1st January 2021, GSTR-1 has to be filed before filing the GSTR-3B return. Prior to this date, a quarterly GSTR-1 filer would have filed his quarterly GSTR-1 end of the month succeeding the quarter, which would have been after filing GSTR-3B.

I have opted for the composition scheme. Should I file GSTR-1?

GSTR-1 should not be filed by you. Form CMP-08 must be used to make tax payments on a quarterly basis by such taxpayers opting for the composition scheme.

Should I make a GST payment after filing GSTR-1?

GSTR-1 is a return where details of sales are filed with the government. No tax has to be paid after filing this return. The tax has to be paid at the time of filing GSTR-3B.

I have been filing GSTR-1 on a quarterly basis so far. My annual sales are below Rs. 1.5 lakh. What happens if I choose the QRMP scheme now in December 2020?

You need to continue filing GSTR-1 on a quarterly basis and the GSTR-3B will also need to be filed on a quarterly basis with monthly tax payments. For more information about the QRMP scheme, read our article on “All about the QRMP scheme.”

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 Rs. 1,00,000 on 30th August 2020 and declared in the GSTR-1 of August 2020. Now he realised that he made a mistake in the date of the invoice, so he can make an amended invoice with the correct invoice date i.e., 16th August 2020. This amended invoice can be shown in the GSTR-1 of September 2020.

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 12th July 2020 is being amended in August then the revised invoice date cannot be later than 31st July 2020.

What are the amendments not admissible or not allowed?

The following details cannot be amended at Invoice level :

  • The Customer GSTIN
  • Changing a tax invoice to a bill of supply
  • The following with respect to Export Invoices cannot be amended: a) Shipping Bill Date/Bill of Export Date b) Type of Export- With/Without payment
  • The following with respect to Credit Debit Notes cannot be amended:
    • Receiver/Customer GSTIN. 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 Invoice.
  • 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. The following details cannot be amended at a 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 to the examples given below.

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:

Edit
NaturePlace of supplyRate of TaxTaxable ValueAmendment
OriginalKerala18%10000Allowed
Amended ToKarnataka18%10000
OriginalKerala28%50000Allowed
Amended ToKarnataka18%50000
OriginalKarnataka5%10000Allowed
12%20000
Amended ToKarnataka18%30000
OriginalKerala18%60000Allowed
Amended ToKarnataka28%20000
Karnataka12%40000
OriginalKerala18%60000Not Allowed
12%40000
Amended ToKarnataka28%50000
Kerala12%50000

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

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 AmendmentExplanation
1B2B 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.
2B2C 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/-
3Credit/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.
4Credit 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.
5Export 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)
6B2C Others Amendments (10)Amendments made in the invoices already issued earlier must be reported here. These are all those invoices not covered under 1. B2B 2. B2C Large 3. Exports
7Advances Received (Tax Liability) Amendments (11(2))Any amendments made to the advances received in previous tax periods has to be declared here.
8Adjustment of Advances Amendments (11(2))Any amendments made to the advances adjusted in previous tax periods have to be declared here.

Related Articles

Guide to file GSTR-1 using ClearTax GST Software

How to file GSTR-1 on Government Portal

Guide to file GSTR-1 on Tally

Details to be mentioned in GSTR-1

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