GSTR-1 FAQ's

GSTR-1 is the statement of Outward Supplies filed by all the normal & casual taxpayers on a monthly or quarterly basis.

The taxpayer must show the details of all the sales they made in a month in this Return.

GSTR-1 contains the details of these sales, advances received, advances adjusted & comprises of documents like Sales Invoice including Credit & Debit Notes.

All Businesses, except Taxpayers under Composition Scheme & Input Service Distributors, must file their GSTR-1 without fail on a monthly and quarterly basis depending on preference selected.

In case of monthly filing, the due date for filing GSTR-1 is the 10th of every succeeding month.

For say, a Taxpayer shall file their GSTR-1 for the sales he made in the month of September, on or before October 10th.

In case of quarterly filing, the due date for filing GSTR-1 is the end of month following the end of the quarter.

Example – For the quarter June to September, due date shall be 31st October.

Every Business must file their GSTR-1 regularly since it is mandatory. Even in case of no sales at all, the registered taxpayer must file a Nil Return.

There is a late fee of Rs. 200 per day for taxpayers who delay their filing & exceed the due date. However, the same has been exempted by CBIC through notification.

Following Taxpayers need not file their GSTR-1:
• Taxpayers under Composition Scheme
• TDS (Tax deducted at source) Deductors
• e-Commerce operators collecting TCS
• Input Service Distributors (ISD)
• Online Information Database & Service provider

You can opt for Quarterly filing if your annual turnover in the previous year was Rs. 1.5 Crores & less, or if the predicted turnover up to the successive month is R. 1.5 Crores or less.

Following are the details to be furnished in GSTR-1

• Invoices & details of Supplies to registered persons •Credit/Debit Note details
• Details of Sales to SEZ
• Details of all outward Sales & services
• Summarized details & invoices of supplies to unregistered persons ( consumers)
• HSN wise summary of the supplies
• Nil-rated, exempted & non-GST Supply details
• Summary details of Advance received against a future supply & adjustments to be made if any

Credit Notes are documents issued against an Invoice in case the recipient of the goods/services returns them back to the supplier. Credit Notes are also created when the Invoice value is reduced from a previous higher value.

A Debit Note is a document issued against an Invoice when the actual invoice value is lower than the value of goods/services. For e.g., Post supply negotiation of prices. When the value of the invoice needs to be increased a debit note is created to account for the difference amount.

B2B or Business to Business Supplies are the supplies made by a registered person to another registered person. B2C or Business to Customer Supplies are the supplies that are made by a registered person to a non-registered person or a customer.

Yes, there is a specified format of Numbering Invoices; invoice number must have a maximum length of 16 characters consisting of alphanumeric characters and special characters of dash & slash.

A Taxpayer can modify & delete Invoices N number of times till they submit their GSTR-1 for a particular tax period. However, after GSTR 1 is filed, invoices can be amended by the registered taxpayer.

Return once filed cannot be rectified, the taxpayers can however, make the corrections of that Return in the next Tax Period.

To say, a mistake has been made in the Return of August, the amendments to the same can be made while GSTR 1 for the month of September.

Don't panic if you have missed any invoices in a GSTR-1, although it cannot be changed for that tax period but can be rectified / added in the next tax period until the month of September of the next financial year i.e. six months after the end of the financial year.

For say, if you have missed invoices in your GSTR-1 of January 19, you can report it in the GSTR-1 of February 19 or until filing return for September 19.

Exports are inter-state zero-rated Supplies. Hence the Taxpayer has 2 options:
• Export without paying any integrated taxes & then claiming the ITC refund on the exports made.
• Or pay the full IGST amount i.e. exports with payment of tax & then claim the refund for the same

The SEZ units & SEZ developers are registered taxpayers that have GSTINs, hence the supplies made to them shall be treated as normal Business to Business Transactions & shall be reported in the Supplies to registered taxpayers. However, SEZ supplies are classified under zero-rated supplies. The Taxpayer must also add an appropriate SEZ flag to these transactions & invoices

The taxpayer must declare the details of his supplies that are effected through e-commerce along with the GSTIN of the e-commerce portal.

Reverse Charge Mechanism under GST is where the recipient of the goods is liable to pay GST directly to the Government.

Usually, the recipient pays to the Supplier who then pays it to the Government in GSTR-3B, but in certain special cases, the recipient of the goods is liable to pay the GST directly. Reverse Charge is applicable in the following cases-

1.When a registered person purchases from an unregistered person. The registered buyer must pay the reverse charge.

2. E-Commerce Services.

3.Supply of such goods & services on which the Reverse Charge Mechanism is made applicable by CBEC

For any sale made to an unregistered person you can enter the report in Table 7 of GSTR-1 in consolidated manner rate-wise for intrastate and inter-state sales below 2.5 lakhs

And for interstate sale, if the value of sales is more than 2.5 Lakhs then the details need to be reported in Table-5.

Yes, you need to furnish the details of the B2C credit notes & debit Notes in Table 9B of Form GSTR-1 in case of inter-state sale exceeding INR 2.5 lakhs. In other cases, it is reported net off in the respective sale table. You need not report it on Invoice level but you need to enter the details mentioned in the table.

HSN code plays a vital role in GSTR-1 as it identifies the tax slab of the product. Especially the first two digits of the HSN Code decide under which category does the goods fall. The tax rates are then levied accordingly.

Hence it is advisable to enter correct HSN Codes & HSN wise summary in GSTR-1.

A Taxpayer can modify & delete Invoices N number of times till they submit their GSTR-1 for a particular tax period. However, after GSTR 1 is filed, invoices can be amended by the registered taxpayer.

To claim refunds as an exporter you must file the export invoices in GSTR-1 Table 6A. Enter all of the relevant details & documents to support these transactions.

Make sure o file your GSTR-3B also to claim the refund. Mention the export details the same as in GSTR-1.

You will receive a confirmation e-mail regarding the same on the successful submission of the file.

All zero-rated supplies, exports & deemed exports are to be reported in GSTR-1 in Table-6. SEZ sales can be declared in Table 6B of GSTR-1

No, if you are a Taxpayer under the composition scheme then you need to file Form GSTR-4 & not GTR-1.

GSTR-1 is the Filing of all the Outward Supplies made in a month/tax period. It is the declaration of all the sales made by the registered person who declares the same through Invoices, Credit Notes & Debit Notes.

Whereas Form GSTR-3B is the filing where the month's/Tax period's Tax liability & Input Tax Credits are calculated based on the GSTR-1 & GSTR-2A.

Through GSTR-3B you need to release the Tax liabilities in either Cash or using the ITC availed.

Yes, it is in fact very important to show the Credi Notes & Debit Notes in GSTR-1 as they contribute to the calculation of Tax Liability & ITC in GSSTR-3B.

HSN or Harmonized System of Nomenclature is used for the classification of goods systematically in the GST Return filings. HSN Summary is a summary-wise declaration of all the goods or Services you sold in a Tax Period.

HSN Summary is an HSN-wise display of Taxable values & Tax amount.

Yes, you can declare the missed Invoices in Form GSTR-3B of the same month. Also, report the same in GSTR-1 of the next Tax Period.

Deemed Exports are supplies considered to be Exports even though they are not going to move overseas (outside India).

Such Supplies are specified by the Government only. Currently, the Government has mentioned 4 types of supplies that are Deemed Exports-

1. Supply of goods by a registered person against Advance Authorization (AA)
2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorization (EPCGA)
3. Supply of goods by a registered person to Export Oriented Unit (EOU) or Electronic Hardware Technology Park Unit (EHTP) or Software Technology Park Unit (STP) or Bio-Technology Park Unit (BTP)
4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June 2017 (as amended) against Advance Authorization.

Zero-rated supplies are supplies that will attract no GST either as Input Tax or as Tax Liabilities. Two types of Supply Fall under this category-

• Exports &
• Supplies to SEZ Units or Developers

Nil Rated supplies unlike zero-rated supplies, do attract GST but at a rate of 0%. Such supplies are mentioned as an entry in HSN list but attract 0% rate.

 Some examples would be- salt, jaggery, human blood, vegetable, fresh fruits, etc.

As these two supplies fall under Zero-rated supplies, no GST will be levied on them, although you can claim the duty drawback paid as input on the export of the goods. You can claim the duty drawback as-

• Supply goods under bond/ LUT (Letter of Undertaking) without the payment of IGST & claim the refund of unutilized ITC
• Or by paying the IGST & then claiming back the refund of the tax so paid.

You can declare these Supplies as follows-

• Exports- Table 6A
• Supplies made to SEZ Unit or SEZ Developer- Table 6B
• Deemed Exports- Table 6C

Nil details shall be updated in B2C section with 0% and then generate Summary. After generation of summary, submit and file the return with either using EVC or DSC option.

If you are unable to see the invoices you uploaded on GSTR-1, you can generate the GSTR-1 summary through the portal & can check for the invoices & you will likely find those invoices there.

You may declare the up to 2 decimals of values in form GSTR-1

There are two ways a Taxpayer can use to electronically sign the form GSTR-1-

Through Digital Signing Certificate (DSC) – Digital signature is used to file the return.  This is mandatory for all types of LLPs & companies.

Through Electronically Verification Code (EVC) – A unique OTP is sent to the registered mobile number of the signatory which is used to file the return

You must declare these supplies carefully in a consolidated summary form in the NIL Rated & Exempt Supplies section in form GSTR-1.

Deemed Exports are supplies considered to be Exports even though they are not going to move overseas (outside India).

Job work means, undertaking the finishing of a job from a principal manufacturer by a smaller manufacturer.

For example, a manufacturer of Pants will send the completed pants to a small manufacturer (Job Worker) to fit in the buttons & Zips.

Although the Principal is required to File Form GST ITC-04 quarterly & declare the details of goods on Job Work, all the goods sent for Job work must be accompanied by a Challan created by the Principal. The Details of such challans must be declared in form GSTR-1 & in form GST ITC-04.

You can declare Nil Rated, Exempted & Non-GST Supplies to registered & unregistered persons in Table 8 of Form GSTR-1.

Filing of GSTR-1 & declare the details of Exports & Zero-rated supplies in Table 6 of Form GSTR-1 is a prerequisite for claiming refund on such supplies.

Table 7-Taxable Supplies to Unregistered Person (Net of Debit and Credit Note) is a table where you can declare all the supplies to unregistered dealers as follows-

• 7A, Taxable intra-state supplies
• 7A(1), Consolidated rate-wise details of intra-state supplies made to the unregistered person and through e-commerce operator
• 7A(2), Operator-wise and rate-wise details of supplies made in 7A (1) through e-commerce operator attracting the collection of tax at source
• 7B supplies below INR 2.5 lakh as Inter-state supplies to unregistered dealer
• 7B(1), State-wise, and rate-wise details of Inter-state supplies having invoice value below Rs. 2.5 lakh
• 7B(2), Operator-wise and rate-wise details of supplies mentioned in 7B(1) through e-commerce operator for TCS