HOW TO FILE GSTR 1 – MONTHLY RETURN?

CBIT (Central Board of Indirect Tax) comprises of CGST (Central Goods and Services Tax) & Customs notified for extension of filing of GSTR 1 – monthly return, for the month of July, 2017 up to 5^th of September, 2017. As this will be the first GSTR 1 –Monthly return for every assessee under GST regime, the excitement over the transition to the new face and the very new module GSTR 1 makes everyone sometimes panic and on other side searching for easiest self explained guidance from either practitioners or GST Officers. Here in this note, we are trying to make an easiest way to file GSTR 1, step by step with actual screen shots.

1.   Log on to www.gst.gov.in with your GSTN ID and password.

2.   Click to the Return Dashboard by selecting the financial year and month for which return is to be filed. 

3.   You will get the following screen, showing your GSTIN No and name of the Unit along with financial year and status of the return to be file, GSTR 1.

4.   Enter the value of Aggregate turnover in the preceeding Financial Year i.e., 2016-17 and value of aggregate turnover for the month of April to June 2017-18, and SAVE for proceeding for the next step.

5.   Next step, in the below tabs, two parts will be there consisting of 5 tabs in 1^st part GSTR 1 – Invoice Details {(4A,4B,4C, 6B, 6C – B2B Invoice Details), (5A,5B – B2C Large Invoice Details), (9B –Debit/Credit Note Details –with Registered Units), (9B – Debit/Credit Note Details – with un-registered units), (6A – Export Invoices)}. Here it is to be noted that GSTR1 is all about outward supplies either in the form of Services or Goods to any units may be within the state (Intra-State) or outside the State (Inter-State). When you will enter GSTIN No, the name of the Unit will be auto-populated and when POS (Place of supply) will be selected from the drop down option, the system automatically will gives either Intra-State or Inter-State option and Duty option will be visible, Integrated Tax and Cess (for specific items only) in case of inter-state Supply and Central Tax and State tax along with Cess in case of Intra-State supply.

6.   Now let’s proceed with the uploading of invoice details for every tabs. So here also, it is to noted that for every assessee it is not compulsory to fill up all the tabs as maximum of the assessee doesn’t have all the transaction as require in the GSTR1, like every assessee doesn’t have Export of Goods or Services, debit/Credit note with either registered or unregistered assesses, B2B invoices, B2C invoices etc. Hence, may be only two or three are required to be filled up while filing GSTR1. So, first let’s fill  up - 4A,4B,4C, 6B, 6C – B2B Invoice Details means the first tab. When you will click at the first tab, an empty page will be seen as shown in the below picture.

7.   Then click at the ADD DETAILS, you will get a new page showing different options to select and options for entering GSTIN No, Invoice No, Date of Invoice, POS (place of supply – drop down option will be there to select), Total invoice value then will have option for liability to the receiver of Services under RCM (Reverse Charge Mechanism) and option for supply of Goods through e-commerce. After entering the above details, tax liability details will come out in the below page and have to enter the tax amount.

8.   And continues for all the invoices issued during the month by adding the details and keep saving. Please keep in mind that under GST regime, everything is auto-populated so while entering GSTIN No of the receiver, keep confirming as if it is not matching, the receiver won’t be able to take ITC.

9.   Next is B2C –large invoice details, here B2C – large means inter –state supply of Goods or Services having transaction more than 2.5 Lakhs. Here also, when you will click at the B2C –Large Invoice Details TAB, an empty page will come up and continue clicking at ADD DETAILS. Then you will get a page showing POS, Invoice No, Invoice Date, Total value of Invoice etc and below this value of taxable value and Integrated Tax and Cess (if applicable in some specific items) need to be entered.

10.                And continues for all the invoices issued during the month by adding the details and keep saving. Please keep in mind that under GST regime, everything is auto-populated so while entering GSTIN No of the receiver, keep confirming as if it is not matching, the receiver won’t be able to take ITC.

11.                Next is 9B –Debit/Credit Note Details –with Registered Units, here under section 9B –Debit/Credit Note Details –with Registered Units, every assessee need to declared details of debit/credit note which are arises from the original invoices related to supply of Goods or Services with registered assessee. Here also, when you will click at the 9B –Debit/Credit Note Details –with Registered Units TAB, an empty page will come up and continue clicking at ADD DETAILS. Then you will get a page showing GSTIN No, debit/Credit Note No, date of debit/Credit Note, original invoice No, Original invoice date, reason for issuing debit/credit note etc.

12.                And continues for all the debit/credit notes issued during the month by adding the details and keep saving.

13.                Next is 9B –Debit/Credit Note Details –with UN-Registered Units, here under section 9B –Debit/Credit Note Details –with UN- Registered Units, every assessee need to declared details of debit/credit note which are arises from the original invoices related to supply of Goods or Services with un-registered assessee. Here also, when you will click at the 9B –Debit/Credit Note Details –with UN-Registered Units TAB, an empty page will come up and continue clicking at ADD DETAILS. Then you will get a page showing debit/Credit Note No, date of debit/Credit Note, original invoice No, Original invoice date, reason for issuing debit/credit note etc.

14.                And continues for all the debit/credit notes issued during the month by adding the details and keep saving.

15.                Next is 6A – Export Invoices, here under 6A – Export Invoices, every assessee need to declared details of export of supply of goods or services. Here also, when you will click at the 6A – Export Invoices TAB, an empty page will come up and continue clicking at ADD DETAILS. Then you will get a page showing details of export of goods or services like invoice No, Shipping Bill No/Bill of Export No, port code, value of invoice etc.

16.                And continues for all the export done during the month by adding the details and keep saving.

17.                Then let’s start for 2^nd part of GSTR1 –other details, this also includes the details of supply of goods and services. Here also when you will click at the TAB B2CS – details, an empty page will come up and continue by clicking at ADD DETAILS. Then you will get a page where you need to enter POS, taxable value etc. Here, the details of GSTIN No and invoice details are not require to fill up considering the sales to small customers and giving details for state –wise. Continue adding with different states and keep saving the data.

18.                Next click at the TAB 8A, 8B, 8C, 8D – Nill Rated supply details, an empty page will come up and continue by clicking at ADD DETAILS. Then you will get a page where you need to enter value of sales in respect of NIL rated supply of goods and services to Inter-state and Intra –State both to the registered assessee and un-registered units. Saved the data and continue for the next tab by clicking at GSTR1 tab again.

19.                Next click at the TAB Tax Liability (Advance payment) details, an empty page will come up and continue by clicking at ADD DETAILS. Then you will get a page where you need to select POS and then need to enter value of advance payment received and Saved the data and continue for the next tab by clicking at GSTR1 tab again.

20.     

Next click at the TAB payment of advance tax adjustment details, an empty page will come up and continue by clicking at ADD DETAILS. Then you will get a page where you need to select POS and then need to enter value of advance payment received and Saved the data and continue for the next tab by clicking at GSTR1 tab again.

21. Next click at the TAB HSN –wise summery details of outward supplies, an empty page will come up and continue by clicking at ADD DETAILS. Then you will get a page where you need to enter details of HSN code of goods supply, total quantity, total value etc, but still clarification is sought from BOARD regarding service providers as it is showing compulsory for all and Saved the data and continue for the next tab by clicking at GSTR1 tab again.

22.                Next click at the TAB invoices issued during the tax period, a page will come up consisting of 12 different entries where number of documents issued during the tax period with serial number wise along with number of documents cancelled. Saved the data and continue for the next tab by clicking at GSTR1 tab again.

23.                And the next is the last step, you can generate a GSTR1 summery and after accepting the details declared, you can submit the GSTR1 either through DSC or EVC.