1.What is GSTR-1 Filing?

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.

2.Who must File GSTR-1?

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.

3.When GSTR-1 should be filed, what is the due date?

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.

4.Is filing GSTR-1 mandatory? Are there penalties for not filing it?

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.

5.Which class of Taxpayers is not required to file GSTR-1?

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

6.When to opt for Quarterly Filing of GSTR-1?

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.

7.What are the details to be furnished in the GSTR-1 Filing?

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

8.What are Credit Notes?

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.

9.What are Debit Notes?

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.

10.What is B2B & B2C Supplies?

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.

11.Is there a specific format Numbering Invoices in GST?

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.

12.Can Invoices of GSTR-1 be changed?

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.

13.Can GSTR-1 be rectified?

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.

14.I have missed a few invoices in GSTR-1, what can I do?

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.

15.How are exports treated under GSTR-1?

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

16.How is supply to SEZ treated under GST?

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

17.How are supplies effected through e-Commerce treated under GST?

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

18.What is Reverse Charge Mechanism? Who is liable to pay tax under Reverse Charge Mechanism?

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

19.What do I enter in the GSTR-1 if I made the sales to an unregistered person?

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.

20.Do I need to report Credit & Debit Notes of B2C transactions also in the GSTR-1?

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.

21.Do I enter the details of Goods & Services in the same Invoice?

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.

22.What is the use of HSN in the Form 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.

23.I am an exporter & I wish to claim refunds for the same. What can I do?

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.

24.Where should I report my SEZ Sales?

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

25.I am a Taxpayer under composition scheme do I also need to file GSTR-1?

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

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

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.

27.Is it mandatory to declare my Credit & Debit Notes?

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.

28.What is HSN Summary in GSTR-1?

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.

29.I missed an Invoice in GSTR-1, can I declare it in GSTR-3B?

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.

30.What is Deemed Exports in GSTR-1?

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.

31.What are Zero-rated supplies in GSTR-1?

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

32.What are Nil Rated Supplies in GSTR-1?

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.

33.How is tax levied on Exports & supplies to SEZ Unit/Developer?

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.

34.Where do I report my Exports, Supplies to SEZ & Deemed Exports in GSTR-1?

You can declare these Supplies as follows-

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

35.How to file a NIL GST Return?

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.

36.I cannot see the Invoices I uploaded in GSTR-1, what can I do?

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.

37.Up to how many decimals do I need to declare the value of goods & GST?

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

38.What are the ways to electronically sign 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

39.How to declare exempt supplies through e-commerce in GSTR-1?

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

40.What is Deemed Exports in GSTR-1?

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

41.What is Job Work under GST?

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.

42.How to report the goods sent for Job work in GSTR-1?

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.

43.Where do I declare the Nil Rated, Exempted & Non-GST Supplies in GSTR-1?

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

44.What is the role of form GSTR-1 in claiming GST refunds?

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.

45.What is Table-7 in form GSTR-1?

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