GSTR-1 filing of return online - Step by Step Guidelines

GUIDELINES TO FILE FORM GSTR-01 ONLINE

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

The regular taxpayers under Goods and Services Tax Act, 2017 has to file monthly returns as shown below:

FORM	JULY 2017		AUGUST 2017		SEPT. 2017
	Normal Date	Relaxed Date	Normal Date	Relaxed Date	Normal Date	No Relaxation
GSTR-1	10.08.2017	05.09.2017	10.09.2017	20.09.2017	10.10.2017	10.10.2017
GSTR-2	15.08.2017	10.09.2017	15.09.2017	25.09.2017	15.10.2017	15.10.2017
GSTR-3	20.08.2017	15.09.2017	20.09.2017	30.09.2017	20.10.2017	20.10.2017

As per the above schedule the first monthly return in FORM GSTR-01 under the Goods and Services Tax Act, 2017 starts from 1.9.2017 which ends on 5.9.2017.  There are only 5 days to file returns in FORM GSTR-01 for the month of July 2017.

The Government of India has again relaxed the due dates on 5^th September, 2017, for filing of GST Returns as shown below:

FORM	JULY 2017		AUGUST 2017		SEPT. 2017
	Normal Date	Relaxed Date	Normal Date	Relaxed Date	Normal Date	No Relaxation
GSTR-1	10.08.2017	Upto 10.09.2017	10.09.2017	Upto 05.10.2017	10.10.2017	10.10.2017
GSTR-2	15.08.2017	From 11.09.2017 To 25.09.2017	15.09.2017	From 06.10.2017 To 10.10.2017	15.10.2017	15.10.2017
GSTR-3	20.08.2017	Upto 30.09.2017	20.09.2017	Upto 15.10.2017	20.10.2017	20.10.2017

HOW TO FILE FORM GSTR-01 ONLINE

GSTR-1 can be prepared in 2 methods.

1. Taxpayers can login in the GST Portal and make entries direct.

2. Taxpayers can prepare GSTR-1 in offline mode by using offline tool utility and excel or GST templates and upload the GST Data in the GST Portal to file the return. To download the Offline Tool Utility login to the GST Portal and click Downloads and then Click Offline Tools and then click Returns Offline Tools and then Click Download in the Returns Offline Tool Version V1.1 window.

Click the link given below to download the Offline Utility Tool:
https://www.gst.gov.in/download/returns

Click the link given below to view the video how to prepare GSTR-1 Return using Offline Preparation Tool.

https://www.mygov.in/talk/gstr-1-and-its-preparation-return-offline-tool/

Please login in the GST Portal by entering the User ID and Password.  Now in the menu click services.  Only after furnishing User ID and Password the return filing details will be visible otherwise only Registration Payments and User Services Menu will be visible.

Now there are three options visible as shown below:

·       RETURN DASHBOARD

·       CREATE CHALLAN

·       VIEW NOTICE(S) AND ORDER(S)

Now click RETURN DASHBOARD

Now a new window “File Returns” will be visible and in that window choose Return Filing Period from the Drop Down Menu and click search button.

Now a new window will be visible with the following options.

·  Details of outward supplies of goods or services GSTR-1 Due Date – 05/09/2017 with PREPARE Button AND PREPARE OFFLINE Button

· Inward Supplies received buy Taxpayer Due date  10/09/2017

· Auto Drafted details GSTR-2A with VIEW AND DOWNLOAD BUTTONS

·  Monthly Return GSTR-3B with Status – Filed with View GSTR-3B.

FILING OF GSTR-1 ONLINE

Now click Prepare Button if the return details were to be entered directly in the Portal Online. Now the following window will be visible.

1. GSTIN of the taxable person filing the return – Auto-populated result

2.  Name of the taxable person – Auto-populated result

3. Total Turnover in Last Financial Year – This is a one-time action and has to filled first time filing of return.  This field will be auto-populated with the closing balance of the last year.

4. The Period for which return has to be filed – Month and Year is available as a drop down menu

After entering each section click ADD DETAILS Button and then only the fields in which details will have to be furnished will display.

Now choose the following and click enter.

Taxable Outward Supplies to registered person

In this Table under Section 4A enter the detail of supplies made by a taxpayer to the registered persons including Unique Identification Number holders i.e. Business to Business (B2B). (Reverse charge and supplies made through e-commerce operators should not be mentioned in this section)

In Section 4B all outward supplies on which reverse-charge is applicable and which has been excluded in 4A to be furnished.

In Section 4C all supplies made through e-commerce operator which attract TCS has to be mentioned with rate of GST-wise or operation wise.

In the above fields enter the GSTIN/UIN Number of recipients, Invoice details with Invoice Number, Invoice Date and Invoice value and tax rate and taxable value and amount of tax payable under Integrated Tax, Central Tax, State/UT Tax, Cess and Place of supply with Name of the State or Union Territory.

Then choose the following and click enter.

Taxable Outward Supplies to a

unregistered where Place of Supply

(State Code) is other than the

State where supplier is located

(Inter-State Supplies) and Invoice

value is more than Rs.2.5 Lakh.

In this Table, Under Section 5A enter the Business to Business (B2B) invoices made to unregistered dealers in other states where the invoice value is more than Rs.250000.00

Under Section 5B enter the Business to Consumer (B2C) supplies made online through e-commerce operator.

In this section, Place of Supply (State/Union Territory), Invoice details with Invoice Number, Invoice Date and Invoice value and tax rate and taxable value and amount of tax payable under Integrated Tax, Cess details were to be furnished.

Then choose the following and click enter.

Details of Credit / Debit Notes issued to registered taxpayers

Details of Credit / Debit Notes for unregistered user

Any corrections regarding the supply details submitted in the previous months return to registered and unregistered to be furnished in Section 9B with credit note and debit note details mentioning the original document details.

Then choose the following and click enter.

Advance payments are subject to tax under GST Regime.

 Then choose the following and click enter.

Supplies Exported

In this Table all types of zero-rated supplies, exports, deemed exports i.e. supply to Special Economic Zones and Export Oriented Units were to be entered.

Enter the Details of Exports against 6A and Supplies made to Special Economic Zone Units and Special Economic Zone Developer against 6B and Deemed export details against 6C with GSTIN of the recipient, Invoice Details with Invoice Number, Invoice Date, Invoice Value and Shipping Bill or Bill of export Number and Date and tax rate under IGST and taxable value and Amount of tax.

Then choose the following and click enter.

Taxable Supplies (Net of debit notes and

credit notes) to unregistered persons

other than the supplies covered in Table 5

In this Table under Section 7A(1) enter consolidated rate-wise outward supplies made through made through e-commerce operator which attracts TCS and in 7A(2) enter value of supplies made through e-commerce operators attracting TCS with details operator-wise with GSTIN of e-commerce operator.

Under 7B(1) enter the inter-State supplies made to upto Rs.2.5 lakhs i.e. Business to Consumer  (B2C)  with place of supply details and in 7B(2) mention the particulars made through e-commerce operators with e-commerce operator-wise.

The details to be furnished are Rate of Tax, Total taxable value, Tax amount under IGST, CGST, SGST/UT and Cess.

Then choose the following and click enter.

Nil rated, Exempted and Non-GST outward supplies

In this Table enter all other supplies whether NIL rated or exempt or non-GST which has not been reported in the above sections.  The details of NIL Rated, Exempted and Non-GST supplies should be furnished under the following categories.

·       8A. Inter-State supplies to registered persons

·       8B. Intra-State supplies to registered persons

·       8C. Inter-State supplies to unregistered persons

·       8D. Intra-State supplies to Unregistered persons

Then choose the following and click enter.

Advance amount received in the tax period

for which invoice has not been issued

(tax amount to be added to output tax liability)

In this Table enter the details of Gross Advance received and adjusted with place of supply and tax amount under IGST, CGST, SGST/UTGST and Cess with details of tax period for which invoice has been issued with details of tax amount to be added to output tax liability in the following categories.

·  11A. Ad-hoc amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability

·  11A(1). Intra-State supplies item-wise

·  11A(2). Inter-State supplies item-wise

Then choose the following and click enter.

Advance amount receiver in earlier tax period

and adjusted against the supplies being shown in

this tax period in Table Nos. 4,5,6 and 7

In this Table mention all advances received in the earlier months for which invoices have not been raised with consolidated statement of Advances Received/Advances adjusted in the current tax period/Amendments of information furnished in earlier tax period with the details of Rate, Gross Advance Received/Adjusted, Place of supply, Amount of tax under IGST, CGST, SGST/UTGST and Cess under the following heads separately.

·     11B(1). Intra-State Supplies (Rate-wise)

·     11B(2). Inter-State Supplies (Rate-wise)

·    Amendment of information furnished in Table No.11(1)   in GSTR-1 statement for earlier tax periods (Revised         information to be furnished)

Then choose the following and click enter.

HSN-wise summary of outward supplies

In this Table furnish HSN-wise summary of outward supplies made during the month with Sl.No. HSN Code Number, UQC i.e. Unit Quantity Code (like Kgs.Kilograms, Nos.Numbers etc), Total Quantity, Total Taxable Value, Tax amount due under IGST, CGST, SGST/UTGST and Cess.

Then choose the following and click enter.

Documents issued during the tax period

In this Table furnish the Documents issued (Invoice.No.From…. and Invoice.No.To…..) to and Documents cancelled during the month with details of invoices, debit notes and credit notes with the following details.

1.  Invoices for outward supply

2.  Invoices for outward supply from unregistered person

3.  Revised Invoice

4.  Debit Note

5.  Receipt Voucher

6.  Refund Voucher

7.  Delivery Challan for Job Work

8.  Delivery Challan for supply on approval

9.  Delivery Challan in case of Liquid Gas

10.  Delivery Challan in case other than by way of supply excluding at S.No. 9 to 11.

Note: If there are no transactions in any fields the field may be skipped.  It is enough to enter details wherever the transactions are applicable.

In Online mode each and every Bill or Invoice or Debit Note or Credit Note details were to be entered one by one.

If there are huge number of transactions offline mode must be selected and GSTR-1 to be filed.

After entering all details click generate GSTR-1 Summary.

Then accept and tick against I acknowledge that I have reviewed the details of the preview and the information is correct and would like to submit the details.  I am aware that no changes can be made after submit and then click SUBMIT BUTTON.

Then file the GSTR-1 with DSC or EVC after accepting and putting the tick against I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my / our knowledge and belief and nothing has been concealed therefrom.

GSTR-1 for the month of July 2017 has to be filed from 1.9.2017 to 5.9.2017 and GSTR-2 has to be filed from 6.9.2017 to 10.9.2017 and at present both windows are open and GSTR-1 can be filed now.

If there are no outward supplies or inward receipts in a month, NIL returns has to be filed under GSTR-1 and GSTR-2 and return process to be completed by filing GSTR-3 return.

The Government of India, Ministry Finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing has issued in F.No.349/164/2017-GST i.e., Circular No. 7/7/2017-GST, regarding System based reconciliation of details furnished in GSTR-1, GSTR-2 and GSTR-3 and the same is given below for ready reference. 

 New Delhi, Dated the 01st September, 2017

     TO

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All)

Subject: System  based  reconciliation of information furnished in FORM  GSTR-1  and

FORM  GSTR-2 with FORM  GSTR-3B  - regarding

Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as ‘the Act’) read with rules 59, 60 and 61 of the CGST Rules, 2017(hereinafter referred to as ‘the Rules’)  require  every  registered  person  to furnish  details  of outward  supplies  made  in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3  by the 10th, 15th  and 20thof the next month  respectively.

Keeping  in  view  that  taxpayers  may  face  certain  issues  in  the  initial  days  after  the introduction of GST, the GST Council extended the date for filing of FORM GSTR-1 and FORM  GSTR-2  for  the  months  of  July  and  August,  2017  and  approved  the  filing  of  a simplified return in FORM GSTR-3Bfor  these two months by the notified due dates after making the due payment of tax.

2.         Registered persons opting to utilize transitional credit available under section 140 of the Act read with the rules made there under for discharging the tax liability for the month of July, 2017 were required to file FORM GST TRAN -1 on or before 28th August,2017.   This transitional  credit  was  to be credited  to the electronic  credit  ledger  and  be  available  for

discharging the tax liability.

3.         As per the provisions of sub-rule (5) of rule 61 of the Rules, the return in FORM GSTR-3B was required to be furnished when the due dates for filing of FORM GSTR-1 and FORM  GSTR-2  have  been  extended.  After  the  return  in  FORM  GSTR-3B  has  been furnished, the process of reconciliation between the information furnished in FORM GSTR-

3B with  that furnished  in FORM  GSTR-1  and  FORM  GSTR-2  would  be carried  out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules.

4.         The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras.

Furnishing of information in FORM  GSTR- 1 & FORM  GSTR-2:

5.         It may be noted that after the registered person has filed his return in FORM GSTR-

3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be

auto  drafted  for  all  registered  persons  (corresponding  recipients  of  supply)  and  made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto- populated  from  the  details  furnished  in  FORM  GSTR-1  by  the  corresponding  suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward supplies in FORM GSTR-2 by:-

a.  adding, deleting or modifying the invoice level details communicated in FORM GSTR-2A;

b. adding  information  pertaining  to  details  that  are  required  to  be  furnished  in GSTR-2 but are not part of FORM GSTR-2A like details of imports, details of supplies attracting reverse charge that have been received by registered person;

c.  providing  details of supplies received from composition  suppliers and exempt, nil-rated & non GST inward supplies;

d. providing details of advances paid on inward supplies attracting reverse charge, if any, along with adjustments;

e.  providing details of reversal of ITC as per the provisions of rules 37, 39, 42 and

43 of the Rules, if any; and

f.  providing HSN wise summary details of inward supplies.

Correction of erroneous details furnished in FORM  GSTR-3B:

6.         In case the registered person intends to amend any details furnished in FORM GSTR-

3B,  it maybe  done  in the  FORM  GSTR-1  or  FORM  GSTR-2,  as the  case  may  be.  For example,  while  preparing  and  furnishing  the  details  in  FORM  GSTR-1,  if  the  outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same maybe reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month.

Action on the system-based reconciliation:

7.         After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common  portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the revised figures of output tax liability and eligible input tax credit, Table 12 of Part B of FORM GSTR-3 shall be made available. The common portal would populate the correct figures of tax payable in column (2) of Table 12 of FORM GSTR-

3, based on the information furnished in FORM GSTR-1 and FORM GSTR-2. The tax paid through the electronic cash ledger and electronic credit ledger in the return in FORM GSTR-

3B shall be displayed by the system in column (3) to (7) of the Table 12 of Part B of FORM

GSTR-3. Where there is no difference between the details of output tax liability and eligible input tax credit furnished in FORM GSTR-3B and the details furnished in FORM GSTR-1

and FORM GSTR-2, the amount of tax payable and tax paid shall be the same in FORM GSTR-3B and FORM GSTR-3. The person can sign and submit FORM GSTR-3 without any additional payment of tax.

Additional payment of taxes:

8.         Where the tax payable by a registered person as per FORM GSTR-3is more than what has been paid as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from

26th  day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the

eligible  ITC claimed  by the person  in FORM  GSTR-2  is less than the ITC claimed  and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash  or  credit  ledger  as  per  the  provisions  contained  in  section  49  of  the  Act  before submitting the return in FORM GSTR-3 to complete the process. It may be noted that where the transitional credit as declared in FORM GST TRAN-1 is credited to the electronic credit ledger, the same can be utilised for the payment of the said additional tax liability.

Additional claim of eligible ITC:

9.         Where the eligible ITC claimed by the taxpayer in FORM GSTR-3B is less that the ITC eligible as per the details furnished in FORM GSTR-2, the additional amount of ITC shall be credited to the electronic credit ledger of the registered person when he submits the return in FORM GSTR-3 (in accordance with clause (c) of sub-rule (6) of rule 61). However, simultaneously,  if there is an increase in the output tax liability, the registered person can utilise this additional amount of ITC eligible as per the details furnished in FORM GSTR-2 along with  the  balance  in the  electronic  cash ledger,  if required,  for the payment  of the increased output tax liability and submit his return in FORM GSTR-3.

Reduction in output tax liability:

10.       Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month’s return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously,  if there is a decrease  in  the  eligible  input  tax  credit,  the  same  will  be  adjusted  against  the  above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month’s return to be offset against the output liability of the next month.

Submission of GSTR-3B  without  payment of taxes:

11.       Where,  for  some  reasons,  the  registered  person  has  only  submitted  the  return  in FORM GSTR-3B  and has not made the payment  of taxes by debiting the same from his electronic cash or credit ledger, the return shall still be subjected to the reconciliation process as  detailed  above.  Such  registered  person  should  furnish  the  details  in FORM  GSTR-1,

FORM GSTR-2 and sign and submit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made  on or before the due date, the registered  person shall be liable for payment  of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit

in the electronic cash and / or credit ledger but will not be liable to pay any late fee provided the requisite return in FORM GSTR-3B was submitted on or before the due date.

12.       Where the registered person has not submitted the return in FORM GSTR-3B, he is required to furnish the details in FORM GSTR-1 and FORM GSTR-2 and sign and submit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the  registered  person  shall  be  liable  for  payment  of  interest  on  delayed  payment  of  tax

starting from 26th  day of August, 2017 till the date of debit in the electronic cash and / or

credit ledger.  No late fee,  however,  would be levied  for late filing of return  in terms of section  47  of  the  Act,  in  accordance  with  the  recommendation  of  the  GST  Council,  as notified vide Notification No. 28/2017-Central tax dated 01.09.2017.

Processing of information furnished:

13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under sub-section (3) of section 37 and sub-section (5) of section 38 of the Act respectively. The return shall be considered to be a valid return when the tax payable as per FORM GSTR-3 has been paid in full after which the return shall be taken up for matching.

14.       It is requested that suitable trade notices may be issued to publicize the contents of this circular.

15.        Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

(Upender Gupta) Commissioner (GST)

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