GSTR 1 for Taxpayers

Agenda

• Overview of Returns and GSTR 1

• Ways and Modes of Filing
• Information to be furnished in GSTR 1
• Instructions to fill GSTR 1
• Question and Answers
Outline

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Return filling under GST

• GSTR 1 Legal Provisions:

• Section 37 : Furnishing details of Outward supplies.
Taxpayer needs to file GSTR 1 at end of every month
before 10th of subsequent month
• Following dealers are not required to file GSTR 1
– Input Service Distributor
– Non-Resident Taxable person
– Composition scheme Taxpayer under section 10
– Tax Deductor at source under Section 51
– Tax collector at Source under Section 52
• In case of extension of date GSTR 3B needs to be filed.
• Rule 59: Form and manner of furnishing details of outward
supplies.
 Basics of GSTR -1
• GSTR 1 is a monthly Statement of Outward Supplies to be
furnished by all normal and casual registered taxpayers
making outward supplies of goods and services or both and
contains details of outward supplies of goods and services.
• Every registered taxable person, is required to file GSTR 1,
the details of outward supplies of goods and/or services
during a tax period, electronically on the GST Portal.
• GSTR 1 needs to be filed even if there is no business
activity (Nil Return) in the tax period.
• GSTR 1 can be prepared using the following modes through:
 Online entry on the GST Portal
 Uploading of invoice and other GSTR 1 data using Returns
Offline Tool
 Using third party application of Application Software
Provider (ASPs) through GST Suvidha Providers (GSPs)
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 Information to be given in GSTR 1

 Invoice level details of supplies to registered persons including those

having UIN
 Invoice level details of Inter- state supplies of invoice value greater
than equal to INR 2,50,000 to unregistered persons (consumers)
 Details of Credit/Debit Notes issued by the supplier against invoices
 Details of export of goods and services including deemed exports
(SEZ)
 Summarised state level details of supplies to unregistered persons
(consumers)
 Summary Details of Advances received in relation to future supply
and their adjustment
 Details of any amendments effected to the reported information for
either of the above categories.
 Nil- rated, exempted, and non-GST supplies
 HSN/SAC wise summary of outward supplies

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 GSTR -1 not to be filed by
The following taxpayers are not required to file GSTR 1:
 Taxpayers under the Composition Scheme (Return to be filled
by them in GSTR 4)
 Non-resident foreign tax payers (Return to be filled by them in
GSTR 5)
 Online information database and access retrieval service
provider (Return to be filled by them in GSTR 5A)
 Input Service Distributors (ISD) (Return to be filled by them
in GSTR-6)
 Tax Deducted at Source (TDS) deductors (Return to be filled
by them in GSTR 7)
 E-commerce operators deducting TCS (Return to be filled by
them in GSTR 8)

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 pre-requisites for filing GSTR -1
Pre-requisites for filing GSTR 1 are:
• The taxpayer should be a registered taxpayer and should have
an active GSTIN during the tax period for which GSTR 1 has to
be furnished.
• The taxpayer should have valid login credentials (i.e., User ID
and password) to login into GST Portal.
• The taxpayer should have an active and non-expired/ revoked
digital signature (DSC), in case the digital signature is
mandatory
 DSC should be Class II or Class III, PAN-based DSC
 The DSC must not be expired
 The DSC must be registered on the GST Portal
 EM Signer version 2.6 must be installed on the computer
 The DSC Dongle must be connected to the computer

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 pre-requisites for filing GSTR -1
• In case taxpayer wants to use EVC, they must have access to
the registered mobile number of the Primary Authorized
Signatory
• DSC is mandatory in case of all Public & Private Limited
Companies, Limited Liability Partnerships (LLPs), and
Foreign Limited Liability Partnerships (FLLPs).
Note : A tax payer needs to electronically sign the GSTR 1 after
successfully submitting it, otherwise GSTR 1 will be considered
as not-filed. The successful submission freezes the GSTR 1 and
no changes can be made by taxpayer thereafter.

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 Due Date of filing GSTR -1
• The due date to file GSTR 1 for a given tax period is 10th day
of the succeeding month.
• For example, GSTR 1 for Goods/Services supplied during the
calendar month of November 2017 should be filed by
(23:59:59 hours) on 10th December, 2017.
 It is 1st to 5th September for July, 2017
 It is 16th to 20th September for August, 2017

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 Value of Turnover
• The turnover value in Table 3 of GSTR 1 has to be entered
manually for the first year as the information is not
available with the GST system.
• From the second year of implementation of GST, the system
will auto-calculate the turnover based on all the annual
returns filed for all the GSTINs associated with a given PAN
(PAN-based turnover).

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 Invoice Value in GSTR -1

• The ‘Total Invoice Value’ column in GSTR 1 is for the invoice

value inclusive of taxes.
• Taxable value is the value as per the provisions of GST law.
There will be no validation that the invoice value is
equivalent to taxable value plus the tax amount.
• Taxpayer can enter details of Goods and Services in the same
invoices.

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 Various Columns of GSTR -1
• B2B Supply refers to supply transactions between registered
taxable entities/persons (Business-to-Business supplies).
• B2C Supply refers to supply transactions between a Registered
Supplier and an Unregistered Buyer (Business-to-Consumer).
• A Debit Note is a document issued against an invoice in cases
where the original invoice was issued at a value lower than the
actual value of goods and/or services provided. It can also be
issued in case of post supply price negotiations. The difference
amount is accounted for in the form of a Debit note
• Credit Note is a document issued against an invoice in cases
where invoice was issued at a value higher than the actual value
of goods and/or services provided or the invoice value is
reduced due to post supply negotiations. This may also happen
when the goods supplied are returned by the recipient, or where
goods or services or both supplied are found to be deficient.

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 Various Columns of GSTR -1
• Debit Notes are to be reported in the return of the month in
which they are issued by the supplier.
• Credit Notes are to be reported in the return of the month in
which they are issued but not later than the return of the
September month following the end of the financial year in
which such supply was made, or the date of furnishing of the
relevant annual return, whichever is earlier.
• In case of supplies to consumers are to be reported in a
consolidated manner (intra-state supplies to consumer and
inter-state supplies of invoice value less than INR 2.5 lakhs),
the credit/debit notes are not required to be reported
separately. Such supplies have to be reported in a
consolidated manner net off the values of credit and debit
notes.

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 Advances in GSTR -1
• Supplier is liable to pay tax on advances received from Receivers
for the supply of goods and services and report the consolidated
advance received details in month in which payment is received.
• The amount of advances to be reported in GSTR 1 is net off the
amount for which invoices have already been issued and the value
reported in the same return in other sections.
• The taxpayer has to declare the advance that has to be adjusted in
the tax period in which advance is received.
• Subsequently when invoice is issued, then taxpayer can adjust the
tax liability of the invoice issued of that tax period, in the GSTR 1
of that period.
• This can be shown in the advance adjustment table of GSTR 1.

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 Exports in GSTR -1
• Exports are generally treated as Zero-rated Inter-State Supplies.
• In case of exports, the taxpayer has the option to export without
payment of any integrated tax and claim refund of ITC (against
the exports made) or the taxpayer may pay IGST and claim
refund of the IGST amount paid (post affecting the exports).
• A taxpayer can furnish details of the export invoices in GSTR1
and file the return without mentioning the shipping bill number
and date, if the shipping bill details are not readily available with
him.
• If the shipping bill details are received by the taxpayer after the
filing of the GSTR1, he needs to declare it in the GSTR 1 of the
month in which he receives it through the amendment section of
GSTR 1.
• As the SEZ unit or SEZ developer are registered and have GSTIN,
the invoice details of supplies to them need to be reported in the
section of supplies to registered taxpayers (B2B invoice details)
with appropriate SEZ flag.
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 E-commerce Supply in GSTR -1
• The return provides for the declaration of the details of all
taxable Supplies effected through E-Commerce along with the
GSTIN of the e-commerce portal in GSTR 1.
• It should be reported in a consolidated manner in the nil rated
and exempt supply section of the GSTR 1.

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 Reverse Charge in GSTR -1
• The recipient of goods and services is liable to pay tax under
reverse charge mechanism, if the said goods or services are
notified to be subject to Reverse Charge and if they are
received from unregistered persons by the recipients and its
value is more than specified threshold of Rs 5000 per day.
• All the purchases from unregistered person, which are subject
to reverse charge, for which the recipients issues a tax invoice
are to be reported in GSTR 2 (and not in GSTR 1).

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 Invoice upload in GSTR -1
• Taxpayers can upload invoice details any time during the tax
period and not just at the time of filing of GSTR 1.
• For example, let’s take September 2017 as the tax period - the
tax payer can upload invoices from 1st September to 10th
October and after 15th October in case of late filing of GSTR 1.
• Taxpayers can modify/delete invoices any number of times till
they submit the GSTR 1 of that particular tax period.
• The uploaded invoice details are in a draft version, and can be
changed irrespective of due date until the GSTR 1 is
submitted.

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 Invoice in GSTR -1
• For a particular GSTIN, there cannot be duplicate invoice
series in a particular financial year.
• The GST system will not accept duplicate supply invoices in a
return and will provide error on validation.
• A tax payer can have multiple series of tax invoices in a
financial year. There is no limit on the number of series of
tax invoices that one can have in a financial year.
• The invoice number has to be of maximum length of 16
characters and the allowable characters are alphanumeric
and special characters of dash and slash.

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Opting for Composition & GSTR -1
• In cases where a taxpayer opts for composition scheme,
GSTR 1 will be available for filing only for the period during
which the taxpayer was registered as normal taxpayer.
• The taxpayer would be able to file GSTR 1 for the said period,
even if filed with delay, for the period prior to opting to
composition scheme.
• A normal taxpayer is required to discharge their return
related liability at the time of filing of GSTR 3.
• The due date for filing GSTR 3 is 20th of the succeeding
month.

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 Submission of GSTR -1
• Application Reference Number (ARN) gets generated on
successful filing of GSTR 1.
• An SMS and email is also sent to the taxpayer on the Mobile
Number and E mail ID of his primary authorised signatory.
• Taxpayer will receive a system generated return defaulter
notice in format 3A if he fails to file GSTR 1 by due date.

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 Requirements for filing GSTR -1
• The taxpayer should check the validity of the recipients GSTIN
and upload the invoice details only if the recipient was active on
the date of issue of invoice, otherwise the system will throw a
validation error and will not accept invoice details pertaining to
that GSTIN.
• All values like invoice value, taxable value and tax amounts are
to be declared up to 2 decimal digits. The rounding off of the
self-declared tax liability to the nearest rupee will be done in
GSTR 3.
• A taxpayer cannot file GSTR 1 before the end of the current tax
period. However, following are the exceptions to this rule:
 Casual Taxpayers after the closure of their business can file
GSTR 1 before the end of the current tax period
 A taxpayer who has applied for cancellation of registration
will be allowed to file GSTR 1 after confirmation of receipt of
the application before the end of the current tax period
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Instructions to fill GSTR – 1

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number

b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered
person
g. B to C: From registered person to unregistered person

2. The details in GSTR-1 should be furnished by 10th of the

month succeeding the relevant tax period.

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Instructions to fill GSTR – 1 Cont.
3. Aggregate turnover of the taxpayer for the immediate
preceding financial year and first quarter of the current financial
year shall be reported in the preliminary information in Table 3.
This information would be required to be submitted by the
taxpayers only in the first year. Quarterly turnover information
shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.

4. Invoice-level information pertaining to the tax period should

be reported for all supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State),
invoice level details, rate-wise, should be uploaded in Table 4,
including supplies attracting reverse charge and those effected
through e-commerce operator. Outwards supply information in
these categories are to be furnished separately in the Table.

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Instructions to fill GSTR – 1 Cont.

(ii) For all inter-State B to C supplies, where invoice value is more

than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise,
should be uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State)
where invoice value is up to Rs. 2,50,000/- State-wise summary of
supplies, rate-wise, should be uploaded in Table 7.

5. Table 4 capturing information relating to B to B supplies

should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/
made through e-commerce operator, rate-wise;

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Instructions to fill GSTR – 1 Cont.
6. Table 5 to capture information of B to C Large invoices and
other information shall be similar to Table 4. The Place of Supply
(PoS) column is mandatory in this table.

7. Table 6 to capture information related to: (i) Exports out of

India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed
Exports

8. Table 6 needs to capture information about shipping bill and its

date. However, if the shipping bill details are not available, Table 6
will still accept the information. The same can be updated through
submission of information in relation to amendment Table 9 in
the tax period in which the details are available but before
claiming any refund / rebate related to the said invoice. The detail
of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.

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Instructions to fill GSTR – 1 Cont.

9. Any supply made by SEZ to DTA, without the cover of a bill of

entry is required to be reported by SEZ unit in GSTR-1. The
supplies made by SEZ on cover of a bill of entry shall be reported
by DTA unit in its GSTR-2 as imports in GSTR- 2. The liability
for payment of IGST in respect of supply of services would, be
created from this Table..

10. In case of export transactions, GSTIN of recipient will not be

there. Hence it will remain blank.

11. Export transactions effected without payment of IGST (under

Bond/ Letter of Undertaking (LUT)) needs to be reported under
“0” tax amount heading in Table 6A and 6B.

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Instructions to fill GSTR – 1 Cont.

12. Table 7 to capture information in respect of taxable supply of:

(i) B to C supplies (whether inter-State or intra-State)with invoice
value upto Rs 2,50,000;
(ii) Taxable value net of debit/ credit note raised in a particular tax
period and information pertaining to previous tax periods which
was not reported earlier, shall be reported in Table 10. Negative
value can be mentioned in this table, if required; 187
(iii) Transactions effected through e-commerce operator attracting
collection of tax at source under section 52 of the Act to be
provided operator wise and rate wise;

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Instructions to fill GSTR – 1 Cont.

(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise,

including supplies made through e-commerce operator attracting
collection of tax at source and Table 7A (2) to capture supplies
made through e-commerce operator attracting collection of tax at
source out of gross supplies reported in Table 7A (1);

(v) Table 7B (1) to capture gross inter-State supplies including

supplies made through e-commerce operator attracting collection
of tax at source and Table 7B (2) to capture supplies made through
e-commerce operator attracting collection of tax at source out of
gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.

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Instructions to fill GSTR – 1 Cont.

13. Table 9 to capture information of:

(i) Amendments of B to B supplies reported in Table 4, B to C
Large supplies reported in Table 5 and Supplies involving exports/
SEZ unit or SEZ developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note
issued and amendment to it reported in earlier tax periods; While
furnishing information the original debit note/credit note, the
details of invoice shall be mentioned in the first three columns,
While furnishing revision of a debit note/credit note, the details of
original debit note/credit note shall be mentioned in the first three
columns of this Table,

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Instructions to fill GSTR – 1 Cont.

(iv) Place of Supply (PoS) only if the same is different from the
location of the recipient;
(v) Any debit/ credit note pertaining to invoices issued before the
appointed day under the existing law also to be reported in this
table; and
(vi) Shipping bill to be provided only in case of exports
transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment
information related to B to C supplies and reported in Table 7.

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Instructions to fill GSTR – 1

15. Table 11A captures information related to advances received,

rate-wise, in the tax period and tax to be paid thereon along with
the respective PoS. It also includes information in Table 11B for
adjustment of tax paid on advance received and reported in earlier
tax periods against invoices issued in the current 188 tax period.
The details of information relating to advances would be submitted
only if the invoice has not been issued in the same tax period in
which the advance was received.
16. Summary of supplies effected against a particular HSN code to
be reported only in summary table. It will be optional for taxpayers
having annual turnover upto Rs. 1.50 Cr but they need to provide
information about description of goods.

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INTERACTIVE RETURNS

GSTR-1 GSTR-2A GSTR-2

• Upload of • Accept / Reject
• Autodrafted
Invoice Data • Modify / Add
from all
• Upload of other suppliers/ISD/ • Upload of
data TDSand TCS remaining data
• Download

GSTR-1A GSTR-1
• Audto-drafted on • Auto Amended GSTR 1 if
the basis of GSTR 3 not filed
submitted GSTR 2 • Acceptance/rejection/addi
tion if GSTR 1 not filed or
• Accept/Reject if next period GSTR1 if GSTR
GSTR 1 filed and 3 filed
GSTR3 not filed
 Returns for Taxpayers
Monthly Returns: Data Flow
GSTR 5 (NRTP)
GSTR 6 (ISD)
GSTR 7 (TDS)
GSTR 8 (TCS)
GSTR 2/2A OF SUBSEQUENT TAX PERIOD

GSTR 1 GSTR 2/2A

MODIFY ADDED INVOICE

ACCEPT
GSTR 1A ACCEPT or MODIFY

MISMATCH
REJECT FILE GSTR 2
GSTR 1 Happy Path

• Invoice and Invoice Upload:

1. Invoice Details Upload to Start from the 1st of the Tax
Period
2. Invoice of related tax period and earlier tax period can
be uploaded
3. All item level details of one invoice to be uploaded as a
unit.
4. Uploaded Invoice Details of the concerned tax period
can be modified/overwritten without any system limit
till the submission/filing of the GSTR 1 of the tax period
5. Modified details to be uploaded for all invoice line items
even if modification is only in one line item
Invoice and Invoice Upload

6. Uploaded invoice details summary in WIP GSTR 1 can be

downloaded showing receiver GSTIN wise summary
7. All Individual invoice details can be downloaded for one
recipient GSTIN
8. Download of filtered individual invoice details not
proposed at present.
9. Invoices cannot be submitted/filed individually. The whole
GSTR1 has to be submitted and filed.
10. The invoice details can be uploaded but would not get
frozen till the GSTR 1 is submitted .
11. The whole GSTR 1 will get frozen when it is submitted/filed
Invoice and Invoice Upload contd.
12. One GSTR1 for all branches of a GSTIN in a State.
– If the invoices relate to two different units the
mapping has to be kept by the taxpayer.
13. Invoices for IGST, CGST/SGST will be issued
separately (one invoice can’t have IGST as well as
SGST/CGST i.e one POS in one invoice).
14. Separate invoices for reverse charge
15. Rounding off of liability in respect of a particular
head(IGST/SGST/CGST/Cess) will be done at a the
return level(i.e. GSTR3)
16. At invoice level normal practice of declaration with
two decimals can be expected.
Amendment

1. Uploaded Invoices/credit/debit notes details which are

not yet accepted or rejected by the recipient may be
amended
2. All fields can be amended including POS, reverse
charge, GSTIN, invoice number etc.
3. Amendment can only be accepted and rejected.
4. In case of amendment of POS no interest will be
charged on the IGST or CGST/SGST paid.
5. Only the differential impact of tax will be included in the
month in which amendment is furnished.
 Declaration of Liability without Invoice
Advance

1. Advance Receipt Number to be declared if available

2. HSN if applicable and Tax Rate have to be furnished
3. Tax paid on a particular advance payment will be
linked to the invoice when issued in future
4. The liability on such Invoices will be set off against
the tax paid on advance earlier and not added to
the liability of that return period
5. System will keep track of set off’s of invoice liability
and balance amount against a particular advance
received
6. Refund voucher to be issued and reported if no
goods or services get provisioned
Taxpayer Education and Helpdesk

• Education on GST Portal thru master trainers

of CBEC and States
• Video based Tutorial-CBT (Computer-Based
Training, available at gst.gov.in under help.)
• Online User Manuals and FAQs
• 24X7 Helpdesk for taxpayers on IT System
– 0120-4888999
– [email protected]
Thanking You

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