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GSTR-1 is a monthly return that summarises all sales (outward supplies) of a taxpayer.
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.
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
10th November 2020
The due date for GSTR-1 for the periods October 2020 to March 2021 is as follows:
Quarterly return filers:
|Return Period||Due date|
|Oct 2020 to Dec 2020||13 Jan 2021|
|Jan 2020 to March 2021||13 Apr 2021|
Monthly Return Filers:
|Return Period||Due date|
|Oct 2020||11 Nov 2020|
|Nov 2020||11 Dec 2020|
|Dec 2020||11 Jan 2021|
|Jan 2021||11 Feb 2021|
|Feb 2021||11 Mar 2021|
|Mar 2021||11 Apr 2021|
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:
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 turnover||Month/Quarter||Due Date|
|More than Rs.5 crore*||January 2021||11th February 2021|
|February 2021||11th March 2021|
|March 2021||11th April 2021|
|April 2021||26th May 2021**|
|May 2021||26th June 2021**|
|June 2021||11th July 2021|
|Turnover up to Rs.5 crore||Jan-Mar 2021||13th April 2021***|
|Apr-June 2021||13th 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.
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:
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.
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.
FIling on ClearTax GST Software is simple and quick. Here is a detailed guide to file GSTR-1 on ClearTax GST Software.
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).
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.
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.
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.
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.
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.
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.”
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.
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.
The following details cannot be amended at Invoice level :
Note: However, you can replace the existing place of supply with another place of supply with some limitations. Refer to the examples given below.
With respect to Place of Supply, note the following:
Let us understand the above with the following scenarios:
|Nature||Place of supply||Rate of Tax||Taxable Value||Amendment|
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
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 1. B2B 2. B2C Large 3. Exports|
|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 have to be declared here.|