GSTR 1 Return Filing

GSTR 1 Return Filing requires the taxpayer to furnish all the outward supplies (sales) data to the GST portal. Amongst all the types of GST return, GSTR 1 return filing is the most primary and essential return for all eligible businesses. 

GSTR-1 becomes important because the GST Input Tax Credit of your recipient depends on the timely and accurate filing of GSTR-1 by you as a supplier.

In this dedicated article, we will largely focus on the GSTR-1 rules and format and explain every detail to file the GSTR-1 return.

Complete guide on GSTR 1 Return Filing

What is GSTR 1 return?

  • GSTR-1 is a summarized detail of all the outward supplies made in a month.
  • GSTR 1 Return Filing is mandatory for all the normal and casual taxpayers under GST.

What are GSTR-1 filing dates?

GSTR 1 filling due dates

GSTR1 Form due dates are based on the annual aggregate turnover.

  1. For taxpayers whose Turnover is UPTO Rs. 1.5 Crore
  2. For taxpayers whose Turnover EXCEEDS Rs. 1.5 Crore

Taxpayer Type

Frequency

GSTR1 form due date

Turnover MORE THAN 1.5 Crore

Monthly

11th of the following month would be the gstr1 last date

Turnover UPTO 1.5 Crore

Quarterly

13th of the following month after the quarter would be the gstr1 last date

For example:

Tax period

Frequency

GSTR1 due date

January 2022

Monthly

11th February 2022

Jan - March 2022

Quarterly

13th January 2022

Late fees for GSTR 1

As per the current scenario the late fees for GSTR 1

  • Any GST registered taxpayer having no outward supplies for a month has to file a NIL GSTR-1 return. Failure to file a NIL GST return attracts a maximum late fee of Rs. 500.

 To learn more on ‘How to file NIL GST return in GSTR1 Form’ click on the link provided.

  • A registered GST taxpayer with an annual aggregate turnover up to Rs. 1.5 Crore (except Nil return filers) attract a late fees of Rs 2000 on delaying the GSTR-1 return filing.
  • Registered GST taxpayers whose annual aggregate turnover exceeds 1.5 Crore but less than Rs 5 Crore (except Nil return filers) are liable to pay a maximum late fee of RS 5, 000.
  • For registered GST taxpayers whose annual aggregate turnover exceeds Rs 5 Crore attract maximum late fees of Rs. 10,000 on delayed GSTR 1 Return Filing.
  • Non filing of GSTR 1 may cause heavy penalties and notices to the businesses as it is one of the primary return. 

Who is exempted from filing GSTR-1 return?

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.

Following categories of taxpayers are exempted from filing the GSTR-1 return:

  • Taxpayers opting for Composition Scheme under GST
  • Taxpayers as Tax Deductors  - TDS (Tax Deducted at Source)
  • E-commerce operators collecting tax at source – TCS (Tax collected at Source)
  • Input Service Distributors (ISD)
  • Online Information and Database Access or Retrieval Service Provider (OIDAR)
  • Non-resident taxable person

Understanding FORM GSTR-1

GSTR 1 form format

How to file GSTR 1?

Various sections in the FORM GSTR-1 are explained below:

Details of Outward Supplies

Fields used:
1. GSTIN : Goods and Services Tax Identification Number of the taxpayer

2. Name of the taxable person : As mentioned during the GST registration

3. Aggregate turnover : Annual aggregate turnover to be mentioned in the previous FY.

4. Period : Mention the month or the quarter for which the GSTR-1 is being filed.

5. Taxable outward supplies to a registered person

Taxable outward supplies
  • For all the B2B supplies (interstate or intra state), the invoice details should be mentioned in this Table.5. The details should also mention the supplies attracting a Reverse charge and affected by E-com operators.
  • All the B2C inter-state supplies whose invoice value exceeds Rs. 2,50,000 should be furnished in the Table.5.
  • Table 5A – will include all the outward sales details made to an unregistered dealer
  • Table 5B –invoice details of B2C supplies made online through an e-com operator

6. Zero rated supplies and Deemed Exports

Zero rated supplies

Table 6 of form GSTR 1 captures the following details:

  • Exports made outside of the Indian territory
  • Supplies made to SEZ (Special Economic Zones) units or SEZ Developer
  • Deemed Exports

A registered dealer is mandated to give invoice details, bill of exports, bill of shipping in this section.

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

Debit Notes and Credit Notes
Debit Notes and Credit Notes

Table 7 captures the following details:

  • All the B2C (inter-state or intra-state) supplies whose invoice value is up to Rs. 2, 50,000 should be mentioned in Table 7.
  • Table 7A (1) gross intra-state supplies including the supplies made through an e-com operator attracting Tax Collection at Source (TCS).
  • Table 7A (2) captures the supplies made through e-com operators attracting Tax Collection at Source (TCS) from the gross supplier reported in Table 7A (1).
  • Table 7B (1) captures gross inter-state supplies that also includes supplies made through e-com operators attracting Tax Collection at Source (TCS).
  • Table 7B (2) captures supplies made through e-com operators attracting Tax Collection at Source (TCS) from the gross supplier reported in Table 7B (1)

8. Nil-rated, exempt and non-GST outward supplies

non-GST outward supplies
  • The invoice details of all the other supplies including nil rated, exempted, non-GST supplies are to be mentioned under this head.
  • Further classification of these details is to be made under Inter-state, Intra-state supplies made to registered and unregistered dealers.

9. Amendments to taxable outward supplies

Amendments to taxable outward supplies

In Table 9, any corrections to the outward sales data that is furnished in the earlier tax periods can be done in this table.

All the details of Debit Note, Credit Note and refund vouchers have to be mentioned here.

10. Amendments to taxable outward supplies to unregistered person

Taxable outward supplies to unregistered person
  • Table 9 is specifically to mention the correction details to outward supplies to REGISTSERD dealers.
  • Table 10 is to mention the correction details to outward supplies made to the UNREGISTERED dealers.
  • Corrections to both B2C and B2B supplies made to an unregistered dealer should be mentioned in this Table 10

11. Consolidated statements of advances

Consolidated statements
  • In the Table 11, the details of the advances received in the month for which invoice was not raised should be mentioned.
  • 11A captures the data of advances received.
  • 11B captures the data for adjustment of tax paid on advances received and reported in the earlier tax periods against invoices issued in the current tax period.

12. HSN wise summary of outward supplies

HSN wise summary
  • In this section, the dealer is required to furnish the HSN wise summary of the goods sold in a month or a quarter.

13. Documents issued during the tax period

Documents issued in tax period

In this section the details of all the invoices issued in a tax period, any revised invoices, Credit notes, Debit Notes in GSTR 1 etc have to be furnished.

In this comprehensive section we have discussed complete details of the GSTR 1 format.

How to revise GSTR 1 after submission?

A GSTR-1 return cannot be revised once it is submitted on the GST portal.

So, how to revise GSTR 1?

If a taxpayer makes any mistake while filing his GSTR-1 return, it can be revised in the GSTR-1 to be filed for the next tax period.

For example: If a GST registered taxpayer who files monthly GSTR-1 makes a mistake in GSTR-1 for November 2022, then this error can be rectified while filing GSTR-1 for the month of December 2022.

To learn more on ‘How to revise GSTR 1 after filing’ read our detailed blog for the amendments for GSTR1 filing process.

We hope, you got the clear understand on how to rectify GSTR 1.

GSTR-1 auto-population with e-Invoice data

Government has made a provision that allows auto-population of your GSTR-1 return with the e-Invoice data thus, reducing the efforts of re-uploading the same data twice.

In this section we explain the fields in your GSTR 1 that gets auto-populated based on your e-Invoice generation.

Which details from your e-Invoice gets auto-populated to your GSTR-1?

Type of Supply

Auto-populated in GSTR-1

Taxable outward supplies made to registered persons (other than registered under reverse charge mechanism)

B2B 4A - Supplies other than those (i) attracting reverse charge and
(ii) supplies made through e-commerce operator

Taxable outward supplies made to registered persons attracting reverse charge

B2B 4B - Supplies attracting tax on reverse charge basis

Export supplies

EXP 6A – Exports

Credit or debit notes issued to registered persons

CDNR 9B – Credit or debit notes (Registered) -

Credit or debit notes issued to unregistered persons

CDNUR 9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax

When will the e-Invoice data be auto-populated in the GSTR-1?

  • GSTR-1 auto-population happens on a ‘T+3’ days basis.
  • Example: If a business furnishes their invoice data on the Invoice Reference Portal (IRP) & generates the e-Invoice on 10-06-2021 then these details would reflect into the GSTR-1 of this business on 13-06-2021.

What if there is a mismatch between the uploaded invoice and the auto-populated GSTR-1 details?

  • There are some issues being faced by the taxpayers while auto-fetching of the e-Invoice data while filing their GSTR-1 return.
  • Hence, taxpayers are advised to not wait for the complete auto-population of the GSTR-1 and move ahead by automating their GSTR 1 reconciliation against their books of accounts.

Can we file GSTR-3B without filing GSTR-1?

GSTR-3b vs GSTR-1 Reconciliation

GSTR-3B is a consolidated summary of inward and outward supplies made in a particular tax period filed every month. (QRMP scheme taxpayers file quarterly)

GSTR 3B filing is a self-declared summary filed every month by a GST registered taxpayer.

Taxpayers must note that, GSTR-1 return CAN NOT be filed if your previous tax period’s GSTR-3B is NOT filed.

Hence, taxpayers must understand that the GSTR-3B vs. GSTR-1 reconciliation is an essential one.

Why is reconciliation between GSTR-3B and GSTR-1 essential?

  • This reconciliation ensures that there is no duplication of any invoices. It also ensures that no invoice mentioned in your GSTR-1 is missing in the GSTR-3B summary.
  • Calculation of tax payable on outward sales becomes easy for a particular tax period (monthly or quarterly).
  • An automated reconciliation on a platform like GSTHero ensures that there are no mismatches between the two returns.
  • Errors in the integrated taxes are identified while your GSTR-3B return filing.

To learn more on ‘Issues of mismatches in GST returns’ check out or detailed blog in the link provided.

How can GSTHero help in a smooth reconciliation?

A taxpayer must have his GSTR-1 reconciled against the GSTR-3B form to spot discrepancies in his outward supplies returns.

If GSTR-1 is filed incorrectly, the recipient of this supplier will not be able to avail of maximum Input Tax Credit, which will affect his business workflow.

Manual reconciliation is a tedious task, and there is a high probability of human-induced errors in it.

However, tax experts advise using automated reconciliation software like GSTHero, for all your reconciliation & GST return filing process.

Benefits of using automated GST return filing solution:

  • Saves time & manual efforts
  • 100% accurate data reconciliation
  • No compliance issues
  • Easy integration with your existing ERP
  • Completely automated GSTR-3B filing

GSTR-1 FAQs

GSTR-1 FAQ's

Is GSTR-1 filing mandatory for NIL returns?

  • Yes, Even if there is no sale in a month, it is required to file the GSTR-1 as a NIL return.
  • Understand more about NIL GST returns.
  • Late fees for GSTR filing of NIL GSTR-1 return is capped at maximum of Rs. 500.

Can I file GSTR-1 after filing GSTR-3B?

  • W.e.f January 1st 2021, GSTR-1 return has to be filed prior to filing GSTR-3B return.

How are exports treated under GSTR-1 return?

  • Exports are inter-state zero-rated Supplies. Hence the Taxpayer has 2 options:
    a. Export without paying any integrated tax & then claim ITC refund on the exports made. OR
    b. Pay the full IGST amount and then claim the refund for the same.

Is HSN code mandatory in GSTR 1 Return Filing?

  • Taxpayers have to furnish the HSN code summary for all the good supplied in a month in their GSTR-1 return.
  • Four or Six digit HSN code is now to be mandatorily furnished in your GSTR-1 return.

What changes are NOT allowed in the GSTR-1 return?

  • Following fields CAN NOT be amended in the GSTR-1:
    - GSTIN
    - Changing of tax invoice to bill of supply
    - For Export invoices
    - Shipping bill date, Bill of export date, Type of export - For Credit/Debit Notes – GSTIN of either parties, POS, reason for Reverse Charge.
    - NIL returns - HSN Summary details
    - New Place of Supply (POS) is not allowed to be added

To Summarize

In this comprehensive article, we have covered all important facets of GSTR-1 filing. Taxpayers must understand that it is very important to accurately file your GSTR-1 return as the ITC claim  of your recipient depends on this.

In case if a supplier delays his GSTR-1 filing, the recipient shall not be able to claim eligible GST Input Tax Credit for the month.

Using an automated GST return filing tool will help businesses to identify mismatches and save a lot of time that goes into spotting errors later.

Stay updated; stay ahead!

Until the next time….


Gaurav Yadav

About the author

Gaurav is an Engineer by training with a deep interest in Economics & Finance. He has been associated with the Fin-Tech industry for quite some time now. He writes for GSTHero for topics including GST Compliance, GST Structure, etc & aims to break down complicated technical jargon into simple terms for the taxpayers.

His expertise includes GST Laws, Corporate Finance & Macro-Economics.

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