GSTR-1
Check GSTR 1 format, last date, return filing process & late fees
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What is GSTR-1?

In GSTR-1, proprietors or suppliers submit the accounts of the outward supply of goods on a monthly or quarterly basis. GSTR-1 requires the individuals involved in the outward supply of goods and services to specify the details of the recipient and the supply.

Recent Updates on GSTR-1

February 1, 2023

Budget 2023 updates:

 

The Finance Bill, 2023, has proposed to insert Section 37(5) in the CGST Act. This section provides that taxpayers can only furnish the details of outward supplies up to the period of three years from the due date. 

 

 

December 26, 2022

New tables were added to the GSTR-1, and these are:

  • Table 14 and Table 14A for the suppliers

  • Table 15 and Table 15A for the e-commerce operators

 

February 1, 2022

Budget 2022 updates:

 

  • The due date for modifying and correcting overdue invoices or debit/notes for GSTR-1 changed from September to November 30th. It could also be the date of filing the annual return, whichever of these two is earlier.  

  • New changes also included tax period sequential filing of outward supply details.

 

December 21, 2021

 

  • Registered persons who failed to file GSTR-3B are not allowed to file GSTR-1 from January 1, 2022.  

  • From January 1, 2022, onwards, GST officers were allowed to take action against those who underreport sales in GSTR-3B compared to GSTR-1. They will not be required to provide any show-cause notice before initiating such proceedings.

Who Should File GSTR 1

The GSTR-1 filing is mandatory if you are a registered dealer. It is independent of the transactions that happened that month. Filing GSTR-1 means you are a registered seller, even if you have no reported sales in the previous financial year.

 

However, if you fall under one of the following categories, you are exempt from GSTR-1 filing. 

  • Input Service Distributor (ISD): Under the GST Rules, it is an office or establishment of a business that receives tax invoices but distributes the tax credit to its branch offices. 

     

  • Composition Dealer: Any business has been made exempt from GSTR-1 filing if they have an annual turnover of up to ₹1.5 Crores. However, they need to opt for a composition scheme in order to be exempt from filing the GSTR-1.

  • Online Supplier: A supplier of online information, database access, or retrieval services does not need to go through the GSTR-1 filing.

  • Non-Resident Taxable Person: If you fall in the category of non-resident taxable persons, you are also exempt from filing GSTR 1 on behalf of your business.

  • Taxpayer Liable to Pay TCS or TDS: A taxpayer liable for collecting tax at source (TCS) or a taxpayer liable for deducting tax at source (TDS) is exempt from this.

GSTR-1 Due Date

Like any other tax filing, GSTR-1 filing also has a due date. If you fail to file your GSTR-1 on or before the due date, the competent authorities may inflict a penalty upon you. Hence, it is important to file GSTR-1 before the expiry of the due date. 

 

If you have a business with a turnover of more than ₹5 Crores, you need to file GSTR-1 on a monthly basis. The due date for the filing is the 11th of every month. However, if your business does not fall under this category, you are required to file it on a quarterly basis.

Businesses (Based on Turnover)

Due Date

More than ₹5 Crores

11th of the subsequent month (February 26th for the month of January)

Less than ₹5 Crores

13th of the month that succeeds the quarter

If the concerned entity fails to complete the GSTR-1 filing process before the due date, it will have to pay the penalty. As of now, the applicable late fees are either ₹50 or ₹20 and are charged on a daily basis until the filing is done. More on this ahead.

What is the GSTR 1 Format?

The GSTR-1 form contains 13 tables where the supplier needs to fill in the details of outward supplies of goods in a given month. Not all tables are necessarily applicable to every supplier. 

 

The supplier needs to fill only those tables that are relevant to the nature of the business and the nature of supplies. The details about the GSTR-1 tables are given below: 

Tables

Description

Tables 1, 2, and 3

GSTIN, legal, and trade names, and the total turnover in the previous year.

Table 4

Total taxable outward supplies to registered dealers, excluding deemed exports and zero-rated supplies.

Table 5

Total taxable inter-state supplies to unregistered dealers, where the value of the invoice is less than ₹2.5 Lakhs.

Table 6

All zero-rated supplies and deemed exports.

Table 7

Total taxable supplies to unregistered dealers, except the ones already covered in table 5.

Table 8

Nil-rated, exempted, and non-GST outward supplies.

Table 9

Any amendments to the outward supplies that are taxable in nature and reported in table 4, table 5, or table 6 of the previous tax period’s GSTR-1 return.

Table 10

Debit notes and credit notes issued to unregistered dealers.

Table 11

Advances received or adjusted in the current tax period or any amendments to the info reported in the previous tax period.

Table 12

Summary of outward supplies based on HSN records.

Table 13

Details of all the documents issued during the tax period, such as invoices, debit notes, credit notes, etc.

Table 14

ECO operators' GSTIN-wise sales through e-commerce operators.

Table 14A

Amendments to Table 14A

Table 15

Suppliers' GSTIN-wise sales through e-commerce operators.

Table 15A

Table 15A I - Amendments to Table 15 for B2B 

Table 15A II - Amendments to Table 15 for B2C sales

Documents Required for Filing GSTR-1

You need to furnish the following documents while GSTR-1 filing:

How to File GSTR-1 Online?

The filing of the GSTR-1 facility is available online on the GSTN portal. When carrying out the filing of GSTR-1, just follow these simple steps:

  • Step 1: Visit the GSTN portal

  • Step 2: Log in using the User ID and password

  • Step 3: Click on the ‘Returns’ under the ‘Services’ drop-down menu

  • Step 4: Under the ‘Returns’ dashboard, select the month for which you want to file the GSTR-1 return

  • Step 5: Click on ‘GSTR-1’ once the returns for the specified month or quarter are displayed 

  • Step 6: Prepare the returns

  • Step 7: Once you have prepared them, upload the returns

  • Step 8: Upload invoices for the specified period of GSTR-1 filing

  • Step 9: Re-check all the details to avoid any inaccurate details

  • Step 10: Click on the ‘Submit’ button to proceed ahead

  • Step 11: Once the information entered by you is validated, hit the ‘File GSTR-1’ button

  • Step 12: Click on the ‘Yes’ button to confirm your submission

  • Step 13: Digitally sign the document to complete the process and receive an Acknowledgement Reference Number (ARN)

How to Revise GSTR-1

As per the GST Rules, you cannot modify or change the return that you have once filed. However, you can make amends or fix the errors when you file the GSTR-1 for the next month.

 

For instance, any errors that you committed during the GSTR-1 filing in May 2023 can only be fixed in June 2023 or later.

How to View GSTR 1 Filing Status

The GSTR-1 filing status can easily be checked on the GSTN portal by following the steps mentioned below: 

  • Step 1: Log in to the GSTN portal using your credentials

  • Step 2: Hover your cursor over the “Services” menu and a drop-down menu will appear.

  • Step 3: Click on “Returns”.

  • Step 4: Now, select “Track Return Status”.

  • Step 5: Enter your ARN (Acknowledgement Reference Number) in the designated space and click on “Search”. You can also search using the “Return Filing Period”.

  • Step 6: Now, a table with all the details of your GSTR-1 returns will appear.

  • Step 7: You can see the status of your return in the “Status” column of the table.

 

There are four possible statuses of your GSTR-1: 

  • To Be Filed

  • Submitted But Not Filed

  • Filed-Valid

  • Filed-Invalid

Common Errors While Filing GSTR-1

When filing GSTR-1 on the GSTN portal, you must avoid these common errors that most people face:

  • Aggregate Turnover: Column 3(a) will require you to enter the aggregate turnover. When filing the GSTR-1, remember that aggregate turnover demands you to enter turnover on an all-India basis.

  • Invoices Already Submitted: While digitally signing the GSTR-1, you may receive the error “Invoices Already Submitted”. To resolve the issue, you just have to remove all caches and GST-related cookies from your browser.  

  • Invoice-wise Data Uploading: When filing your GSTR-1, you also need to upload all your invoice-wise data. As you have to do this manually, there is a high chance that you can make an inaccurate entry. Double-check the data before you submit your GSTR-1 return.

  • Not Filing NIL Return: If you do not have any sales in the specified month, you still need to file a GSTR-1 Nil return. Failing to do so will cost you a penalty under the relevant sections of the GST Act. 

GSTR-1 Late Fee and Penalty

In case you are unable to file your GSTR-1 return by the due date, you will be liable to pay a late fee as per the following rate. An interest rate of 18% p.a. will also be levied on the outstanding tax amount for the late filing of GSTR-1.

 

The following table will give you a clear idea on the late fees that you may be charged based on the turnover.

GST Act

Late fees for every day of delay

Maximum late fee (For businesses with a turnover of less than ₹1.5 Crores)

Maximum late fee (For businesses with turnover between ₹1.5 to ₹5 Crores)

Maximum late fee (For businesses with a turnover of more than ₹5 Crores)

CGST Act, 2017

₹25

₹1,000

₹2,500

₹5,000

Respective SCGT Act, 2017 / UTGST Act, 2017

₹25

₹1,000

₹2,500

₹5,000

Total late fees 

₹50

₹2,000

₹5,000

₹10,000

FAQs on GSTR-1

Is GSTR-1 filed monthly?

You can file GSTR 1 either monthly or on a quarterly basis. However, if the turnover of your business in the preceding financial year was more than ₹1.5 Crores, you have to file GSTR-1 every month.

 

What is the turnover limit for GSTR-1?

The turnover limit for GSTR-1 is ₹5 Crores. Businesses with a turnover exceeding ₹5 Crores have to file GSTR-1 every month. However, businesses with a turnover of up to ₹5 Crores, can file GSTR-1 on a quarterly basis.

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

If you have opted for the composition scheme, you are exempted from filing GSTR-1.

 

Should I make a GST payment after filing GSTR-1?

You are not required to make a GST payment after filing GSTR 1. However, you have to make the GST payment after filing GSTR-3B.

 

What does the ‘Total Invoice Value’ column indicate in GSTR-1?

The “Total Invoice Value” column in the GSTR-1 form indicates the total value of the invoice inclusive of the applicable taxes.

 

Is the shipping bill number mandatory while declaring export invoices in Form GSTR-1?

While the supplier has to mention the details of the shipping invoice, the shipping bill number is not mandatory while declaring export invoices.

Should you file GSTR-1 even if there are no sales in a month?

Yes, even if there are no sales in a month or quarter, filing GSTR 1 is still required. In this situation, you must file a GSTR-1 Nil return.

 

What is the difference between GSTR-1 & GSTR-3B?

All sales information must be reported in GSTR-1, but GSTR-3B returns just require summaries of sales data, ITCs claimed, and net tax owed.

Is GSTR-1 filed on sales or purchases?

A registered dealer has to file GSTR-1 on sales recorded in a specified period.

 

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