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

 

Latest Updates on GSTR-1 Due Dates

Update as on 1st July 2020

Nil GSTR-1 can now be filed by authorised person of the registered business via SMS as follows:

  1. To file nil GSTR-1: Type an SMS ‘NIL(space)R1(space)GSTIN(space)Tax period in MMYYYY’ and send this to 14409. User gets a six-digit code.
  2. To confirm the filing: Type an SMS ‘CNF(space)R1(space)Code’ and send this to 14409. The nil returns will be filed after due validation by the GSTN, and taxpayers will receive an acknowledgement number via SMS.
  3. To get help on any issues: Type an SMS ‘HELP(space)Return type(R1)’and send this to 14409.

Update as on 24th June 2020

The last date to file GSTR-1 without late fee has been further extended, as given below:

 

Return

Annual turnover in the previous FY

Period

Due date

Last date without late fee

GSTR – 1

(Monthly)

More than Rs.1.5 crore

March 2020

11th Apr 2020

10th Jul 2020

April 2020

11th May 2020

24th Jul 2020

May 2020

11th Jun 2020

28th Jul 2020

June 2020

11th Jul 2020

5th Aug 2020

GSTR – 1

(Quarterly)

Less than Rs.1.5 crore and/or opted for quarterly

Jan’20-Mar’20

30th Apr 2020

17th Jul 2020

Apr’20-Jun’20

31st Jul 2020

3rd Aug 2020

Update as on 3rd April 2020

  1. No late fee shall be levied if the taxpayer files the monthly GSTR-1 for March 2020, April 2020 and May 2020 before 30th June 2020.
  2. No late fee shall be levied if the taxpayer files the quarterly GSTR-1 return for the January-March 2020 quarter before 30th June 2020.

 

Update as on 23rd March 2020

  1. The GSTR-1 for 2019-20 will be waived for certain taxpayers who could not opt for the special Composition Scheme ( including notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.

    The due date of Form GSTR-1 for July 2019 to February 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territories of Ladakh or Jammu and Kashmir. For further details, read our article on GST notifications.

  2. The due date for GSTR-1 for the period April 2020 to September 2020 is as follows:

    Quarterly return filer:

    1. April to June 2020: 31st July 2020
    2. July to September 2020: 31st October 2020

    Monthly return filer:

    Month

    Due Date

    April 2020

    11th May 2020

    May 2020

    11th June 2020

    June 2020

    11th July 2020

    July 2020

    11th August 2020

    August 2020

    11th September 2020

    September 2020

    11th October 2020

 

10th January 2020

The late fee waiver for GSTR-1 for the period July 2017 to November 2019, further extended till 17th January 2020 from 10th January 2020.

 

26th December 2019

The late fee waived off for GSTR-1 for the period July 2017 to November 2019, if the taxpayer submits the return before 10th January 2020.

 

31st August 2019

The late fees for July 2019’s GSTR-1(filed monthly) and GSTR-6 have been waived off for the taxpayers having a principal place of business in certain districts of the flood-affected States of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand and all districts of J&K.

 

1. Basics of GSTR-1

a. What is GSTR-1?

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.

The return has a total of 13 sections.

b. When is GSTR-1 due?

 

The due dates for GSTR-1 are based on your turnover.

Businesses with sales of upto Rs. 1.5 crore have an option to file quarterly returns.

Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.

Quarterly GSTR-1

Quarter Due date
Jan-Mar 2020 30th April 2020
(late fee not charged if filed before 17th July 2020)
Apr-Jun 2020 31st July 2020
(late fee not charged if filed before 3rd August 2020)
Jul-Sept 2020 31st Oct 2020

Monthly GSTR-1

Annual Turnover of more than Rs 1.5 crore must file monthly

Period Dates
February 2020 11th March 2020
March 2020 11th April 2020
(No late fee charged if filed before 10th July 2020)
April 2020 11th May 2020
(No late fee charged if filed before 24th July 2020)
May 2020 11th June 2020
(No late fee charged if filed before 28th July 2020)
June 2020 11th July 2020
(No late fee charged if filed before 5th August 2020)
July 2020 11th August 2020
August 2020 11th September 2020
September 2020 11th October 2020

 

c. Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

 

d. How to revise GSTR-1?

Return once filed cannot be revised. Any mistake made in the return can be rectified in the next periods (month/quarter) return. It means that if a mistake is made in September GSTR-1, rectification for the same can be made in October’s GSTR-1.

 

e. Late Fees and Penalty

Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act. The late fees will be charged from the date after the due date.

As per Latest Update, the late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return)

Latest Updates on GSTR-1 Due Dates

Update as on 3rd April 2020

  1. No late fee shall be levied if the taxpayer files the monthly GSTR-1 for March 2020, April 2020 and May 2020 before 30th June 2020.
  2. No late fee shall be levied if the taxpayer files the quarterly GSTR-1 return for the January-March 2020 quarter before 30th June 2020.

 

2. 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.

 

GSTR-1 Filing

ClearTax GST Advantage:

  • Sales invoices can be imported to the software.
  • Update values on GST Portal/ GSTN without login to GST Portal.
  • Import of sales details from Tally/Busy or Government Software
  • Bulk updation of invoices.

 

 

3. General queries on GSTR-1

A. 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 1.5 crore you need to file the return on a quarterly basis

B. Can I upload 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.

C. Can I change a bill uploaded on GST?

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.

D. Should I file GSTR-1 even after filing GSTR-3B?

GSTR-3B is a simple return to be filed by traders on a monthly basis only till March 2018. You still need to file the return on a monthly or a quarterly basis.

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

GSTR-1 should not be filed by you. GSTR-4 on a quarterly basis has to be filed by a taxpayer opting for composition scheme.

F. Should I make 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 (notified for months until March 2019).

G. I filed GSTR-1 for July 2017. My annual sales are below Rs. 1.5 lakh. Should I file a quarterly or monthly return?

You need to file a quarterly return. Also since July return is already filed you should omit July sales from your return.

H. 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

I. 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

J. What are the amendments not admissible or not allowed?

Following details cannot be amended at Invoice level :

1. The Customer GSTIN

2. Changing a tax invoice into bill of supply

3. Following with respect to Export Invoices cannot be amended:

a) Shipping Bill Date/Bill of Export Date

b) Type of Export- With/Without payment

4. Following with respect to Credit Debit Notes cannot be amended:

a) Receiver/Customer GSTIN.

        Note: However you may amend & link any other invoice for the same

                    GSTIN.

b) Place of Supply

c) 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.

5. 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

      1. Nil Rated
      2. HSN summary of Outward supplies
      3. 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

K. What are the amendments allowable with respect to the Place of supply?

With respect to Place of Supply, note the following:

  1. You can amend the original place of supply for a transaction.
  2. You cannot add any new place of supply to a transaction.

Let us understand the above with the following scenarios:

Nature Place of supply Rate of Tax Taxable Value Amendment
Original Kerala 18% 10000
Allowed
Amended To Karnataka 18% 10000
Original Kerala 28% 50000
Allowed
Amended To Karnataka 18% 50000
Original
Karnataka
5% 10000
Allowed
12% 20000
Amended To Karnataka 18% 30000
Original Kerala 18% 60000
Allowed
Amended To
Karnataka 28% 20000
Karnataka 12% 40000
Original
Kerala
18% 60000
Not Allowed
12% 40000
Amended To
Karnataka 28% 50000
Kerala 12% 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.

L. 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

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 has to be declared here.

 

For Further Reading and Understanding:

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