filing gstr-1

Return filing under Goods and Services Tax (GST) is becoming stringent day by day. Non-filing or wrong filing of GST returns results in severe outcomes like restrictions on availment of the input tax credit; restrictions on the filing of other related GST returns or even cancellation of GST registration. Article explained all about GSTR-1 filing common mistake done by registered vendors.

Here, we will deal with one of the important and mandatory return to be filed under GST in Form GSTR-1. In the present article, we will look into the basic briefing of GSTR-1 return and some common error/ mistakes which should be avoided while furnishing return in Form GSTR-1.

Filing GSTR-1 under GST 

Return in Form GSTR-1 summarizes details of all the outward supplies undertaken by the registered person in the given period. It is a mandatory return to be furnished under GST by every registered person except for certain exceptions.

Particulars

Details

Details to be furnished in GSTR-1

Details of outward supplies of the relevant tax period

The person liable to furnish GSTR-1

Every registered person having an annual turnover exceeding INR 1.50 Crores

The person not liable to furnish GSTR-1

Composition dealer;

Input service distributor;

Online Information and Database Access or Retrieval OIDAR suppliers;

Taxpayer liable to deduct TDS on GST;

Taxpayer liable to collect TCS on GST; and

Non-resident taxable person.

Due date of furnishing of GSTR-1 return (quarterly/ monthly)

Particulars

Due dates

Quarterly filing of
GSTR-1

[Taxpayer having an aggregate turnover up to INR 5 Crores and opted under QRMP]

13th of the month subsequent to the end of the respective quarter

Monthly filing of GSTR-1

[Taxpayer having an aggregate turnover more than INR 5 Crores or the taxpayer who has not opted under QRMP scheme under GST]

11th of the month subsequent to the end of the respective month

Amendment of GSTR-1 return

There is no facility to amend any error/ mistake committed while furnishing a GSTR-1 return. Such error/ mistake can be rectified while furnishing the GSTR-1 return of the subsequent period.

filing gstr-1 mistakes

Filing GSTR-1 | You have to avoid these mistakes

As noted above, there is no facility provided under GST to amend the GSTR-1 return. Accordingly, it is important to be more precise while GSTR-1 filing.

Following are the lists of some common errors/ mistakes which the registered person should avoid while furnishing return in Form GSTR-1.

Non-filing of NIL GSTR-1 return

During the relevant period in case there are no transactions to be reported in GSTR-1, there is always a tempting misconception that GSTR-1, being NIL, is not required to be furnished for that relevant tax period.

However, importantly, filing of GSTR-1 return is mandatory even in case there are no transactions during the relevant tax period.

Resultantly, due to the non-filing of the NIL GSTR-1 return, the registered person will end up paying unwanted late fees. In order to avoid the same, the registered person should always keep in mind that filing of GSTR-1 is unavoidable/ mandatory even in case there are no transactions (NIL).

Furnishing of the information under the incorrect head

Details of outward supplies carried out in the relevant tax period are required to be furnished in GSTR-1 based on the type of outward supplies like

  • Taxable outward supplies to registered persons;
  • Taxable outward supplies to unregistered persons;
  • Zero-rated supplies and deemed exports; etc.

It is important to provide the details of outward supplies under the correct GST head. In the general case, it is noted that the registered person is concerned only about the correct reflection of total outward supplies in GSTR-1.

 Notably, there are several occasions where the registered person has provided the details of outward supplies under the wrong head. One such common mistake is reflecting wrong details under zero-rated supplies and deemed exports. Such mistake of mentioning details of outward supplies under the wrong head should be avoided while filing a GSTR-1 return.

Errors at the time of uploading invoice-wise data in GSTR-1

While furnishing invoice details in GSTR-1, the registered person needs to upload the details invoice-wise like date of invoice; invoice number; place of supply; GST rates; etc.

Tediously, invoice-wise details are to be furnished manually and hence there are high chances of committing mistakes while furnishing such important details.

Importantly, there is no facility available under GST to amend/ modify the errors committed while filing GSTR-1. Hence, it is important to be extra careful while furnishing invoice-wise details

Furnishing details of aggregate turnover

Section 2(6) of the Central Goods and Services Tax Act, 2017 defines the term ‘aggregate turnover’. Accordingly, it means all taxable supplies, export of goods/ services, exempt supplies and inter-state supplies of a person having the same PAN (to be computed on all India basis), however, excludes central tax, state tax, integrated tax, union territory tax and GST compensation cess.

Notably, at column 3(a) of GSTR-1, the registered person is required to furnish details of aggregate turnover in the preceding financial year. Accordingly, the registered person should not commit any error while furnishing such details.  

Read more related article:

IFF in GST (Invoice Furnishing Facility) for Quarterly Filers

Dealing with Error: ‘Invoices Already Submitted’

Many times, Error: ‘Invoices Already Submitted’ appears while submitting GSTR-1 via EVC or DSC. The said technical glitch was not resolved by GSTN. However, the registered person can follow the below steps to avoid the same

STEP 1 – Go to ‘settings’ of the web browser’;

STEP 2 – Go to advance settings;

STEP 3 – Navigate to the privacy and security;

STEP 4 – Clear browsing data so as to delete the caches and cookies created from the beginning of the time;

STEP 5 – Go to settings and type cookies;

STEP 6 – All cookies will appear;

STEP 7 – Type GST in the search box;

STEP 8 – Deleted all the GST related cookies;

By following the above steps, one can successfully avoid the Error: ‘Invoices Already Submitted’ while filing GSTR-1.

Gist of common error/ mistakes to be avoided while filing GSTR-1

No doubt, each and every detail furnished via GSTR-1 should be precise. However, following is the list of certain common error/ mistakes which is taken for granted by the registered person while filing GSTR-1

  1. Non-filing of NIL GSTR-1 return;
  2. Furnishing of outward supplies details under incorrect head;
  3. Errors at the time of uploading invoice-wise details;
  4. Furnishing details of aggregate turnover;
  5. Dealing with Error: ‘Invoices Already Submitted’.

Read more related articles:

GST Applicability in case of Breach of Contract, Liquidated Damages & Penalties


CA Poonam Gandhi

About the author

Poonam Gandhi is a Chartered Accountant and a Lawyer. She is a Professional Freelance Content Writer/ Editor and an Educator.

She masters in creating result-oriented as well as Search Engine Oriented Content. Currently, she is associated with some of the topmost leading sites of India.

She holds more than 3 years of experience in the content field. Before entering the content writing field, she possessed a wide practice experience of more than 9 years, specifically, in the field of Indirect Taxation.

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