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May 9, 2020

Step wise Online Process to file GSTR 1 Online?

by Mahesh Mara in GST

Step wise Online Process to file GSTR 1 Online?

GSTR 1 is a statement which signifies the sales done by the taxpayer for a particular period. Every registered person has to file GSTR 1 irrespective of whether they are having any transaction or not. Return once filed cannot be revised during the year. In case any mistake is made in the return it can be rectified in the next return. The due date of GST is based on turnover of the taxpayer. If the sales during the previous year is more than Rs. 1.5 crore then tax payer is required to file GSTR 1 on monthly basis on or before 10th of the next month for instance GSTR 1 for April 2020 is to be filed on or before 10th of May 2020 and in other cases the tax payer has to file GSTR 1 on quarterly basis within 1 month from the end of the quarter for instance GSTR1 for the quarter ended from January 2020 to March 2020 to be filed on or before 30th April 2020. There are a total of 19 tabs in GSTR1 to be filled which are as below:

  1. Business to Business sales details to registered person
  2. Business to Customer sales details where invoice value is more than 2.5 lakh
  3. Credit/ Debit note details to registered person
  4. Credit/ Debit note details to unregistered person
  5. Export invoice
  6. Amended Business to Business sales details to registered person
  7. Amended Business to Customer sales details where invoice value is more than 2.5 lakh
  8. Amended Export invoice
  9. Amended Credit/ Debit note details to registered person
  10. Amended Credit/ Debit note details to unregistered person
  11. Business to Customer sales details where invoice value is less than 2.5 lakh
  12. Details of nil rated supplies made
  13. Details of tax liability relating to advances
  14. Details of adjustment of advances received during previous year
  15. HSN wise summary of outward supplies
  16. Documents issued during the tax period
  17. Amended tax liability relating to advances
  18. Amendment of adjustment of advances received during previous year
  19. Amended Business to Customer sales details where invoice value is less than 2.5 lakh

In this article we will cover most of the sections mentioned above.

Procedure to file GSTR1 online:

Below is the procedure to file GSTR1 online:

Step 1: Go to https://services.gst.gov.in/services/login and login to portal using login ID and password

Step 2: Now, Click on “Return Dashboard” button

It will redirect you to return filing page

Step 3: Now select the period of return i.e. financial year and Month of return

You will see the various forms to be filed

Now click on “Prepare Online” under GSTR1, you will see all the sections of GSTR1

Step 4: Filling of GSTR1 form section wise:

  1. Business to Business sales details to registered person

Click on “B2B Invoices” tab. Now, click on “Add details”, now enter details of invoice made to registered person, the details include:

  1. Receiver GSTIN
  2. Invoice no
  3. Invoice Date
  4. Total Invoice Value

Once you enter the GSTIN of the receiver the other details such as Receivers name, Place of supply and Supply type get prefilled.

Now enter the taxable value in the applicable rates the tax will get automatically get calculated as below.

After entering the above details click on “Save” button the details will get saved in the system

Now, repeat the above process for next Invoice

2. Business to Customer sales details where Invoice value is more than 2.5 lakh. In this section we will provide the details of sales made to unregistered person.

Click on “B2C(Large) Invoices” tab. Now, click on “Add details”, now enter details of invoice made to unregistered person, the details include:

  1. Select ”place of supply” from the drop down
  2. Invoice no
  3. Invoice Date
  4. Total Invoice Value

Once you enter the place of supply type get prefilled.

Now enter the taxable value in the applicable rates the tax will get automatically get calculated as shown in B2B invoice section. After entering the above details click on “Save” button the details will get saved in the system.

3. Credit/ Debit note details to registered person

Here we will fill the details of credit or debit note issued to registered person. Click on “Credit/ debit Notes (Registered)” tab. Now, click on “Add details”, now enter details of Credit/ debit Notes issued to registered person, the details include:

  1. Receiver GSTIN
  2. Credit/ debit Note no
  3. Credit/ debit Note date
  4. Original Invoice no
  5. Original Invoice Date
  6. Note type i.e. Credit note or Debit note
  7. Entre the total note Value
  8. Select the supply type from the drop down

Once you enter the GSTIN of the receiver the receiver name get prefilled.

Now enter the taxable value in the applicable rates the tax will get automatically get calculated as shown in B2B.

After entering the above details click on “Save” button the details will get saved in the system

4. Credit/ Debit note details to unregistered person

Here we will fill the details of credit or debit note issued to unregistered person. Click on “Credit/ debit Notes (Unregistered)” tab. Now, click on “Add details”, now enter details of Credit/ debit Notes issued to unregistered person, the details include:

  1. Type of customer from drop down
  2. Credit/ debit Note no
  3. Credit/ debit Note date
  4. Original Invoice no
  5. Original Invoice Date
  6. Note type i.e. Credit note or Debit note
  7. Entre the total note Value

Once you enter the GSTIN of the receiver the receiver name get prefilled.

Now enter the taxable value in the applicable rates the tax will get automatically get calculated as shown in B2B. After entering the above details click on “Save” button the details will get saved in the system.

5. Export invoice

Click on “Export Invoices” tab. Now, click on “Add details”, now enter details of Export Invoices issued the details include:

  1. Invoice no
  2. Invoice Date
  3. Port code from where the export is being carried out
  4. Shipping bill no and Date
  5. Total Invoice Value
  6. Select GST payment from drop down i.e. “With Payment of Tax” or “Without Payment of Tax”

Now enter the taxable value in the applicable rates the tax will get automatically get calculated. After entering the above details click on “Save” button the details will get saved in the system. Now, do the same process for next export invoice.

6. Amended Business to Business sales details to registered person

In this section we will be amending the invoices which has been issued in the previous tax period but some changes has been made later by the taxpayer. Click on “Amended B2B Invoices” tab. Now, select the financial year for which the Invoice relates and Provide the Invoice no and click on “Amend Invoice” button. The respective Invoice will appear, also you can make changes in the below details only:

  • GSTIN of the receiver
  • Revised Invoice and Date
  • Invoice Value and taxable Value

After entering the above details click on “Save” button the details will get saved in the system. Repeat the same steps for other invoices.

7. Amended Business to Customer sales details where invoice value is more than 2.5 lakh

In this section we will be amending the invoices which has been issued in the previous tax period to unregistered but some changes has been made later by the taxpayer. Click on “Amended B2C (Large) Invoices” tab. Now, select the financial year for which the Invoice relates and Provide the Invoice no and click on “Amend Invoice” button. The respective Invoice will appear, also you can make changes in the below details only:

  • Revised Invoice and Date
  • Invoice Value and taxable Value

After entering the above details click on “Save” button the details will get saved in the system. Repeat the same steps for other invoices.

8. Amended Export invoice

In this section we will be amending the invoices which has been issued in the previous tax period at the time of export but some changes has been made later by the taxpayer. Click on “Amended Export Invoices” tab. Now, select the financial year for which the Invoice relates and Provide the Invoice no and click on “Amend Invoice” button. The respective Invoice will appear, also you can make changes in the below details only:

  • Revised Invoice and Date
  • Invoice Value and taxable Value, and
  • Port code

After entering the above details click on “Save” button the details will get saved in the system. Repeat the same steps for other invoices.

9. Amended Credit/ Debit note details to registered person

In this section we will be amending the debit/ credit note which has been issued in the previous tax period by the taxpayer but later some changes has been made in the document. Click on “Amended Credit/ Debit note” tab. Now, select the financial year for which the note relates and Provide the note no and click on “Amend Note” button. The respective Invoice will appear, also you can make changes in the below details only:

  • GSTIN of the receiver
  • Revised Note and Date
  • Note Value and taxable Value

After entering the above details click on “Save” button the details will get saved in the system. Repeat the same steps for other note.

10. Amended Credit/ Debit note details to unregistered person

In this section we will be amending the debit/ credit note which has been issued in the previous tax period by the taxpayer to unregistered person but later on some changes has been made in the document. Click on “Amended Credit/ Debit note (unregistered)” tab. Now, select the financial year for which the note relates and Provide the note no and click on “Amend Note” button. The respective Invoice will appear, also you can make changes in the below details only:

  • Revised Note and Date
  • Note Value and taxable Value

After entering the above details click on “Save” button the details will get saved in the system. Repeat the same steps for other note.

11. Business to Customer sales details where invoice value is less than 2.5 lakh

Here we will provide details of sales made to small customers. Here no details of invoice are required to be provided. In this tab we will provide the aggregate value of sales made where the invoice value is less than Rs. 2.5 Lakh i.e. we have to provide the aggregate details of the sales made to small customers in a particular state.

For instance, Mr. X registered in Maharashtra has made sale of Rs. 2.4 lakh to Mr. Y, Rs. 2.3 lakh to Mr. A, Rs. 2.45 Lakh to Mr. B, Rs. 2.48 lakh to Mr. C and Rs. 2.17 lakh to Mr. K. The sales are inclusive of GST and the rate of GST is 18% all the sales are made in the state of Maharashtra i.e. Local sales.

So, the sales before GST is as follows:

(2.4+2.3+2.45+2.48+2.17)11.8 Lakh*100/217= 10 Lakh

The total sales of Mr. X can be shown as follows:

Now, click on”B2C others” tab and click on “Add details” button. Now enter the below details:

  1. Place of supply
  2. Total taxable value of supply made to small customers
  3. Rate of tax applicable on supply

After selecting the rate of tax the GST will get automatically calculated as below:

Now, click on “Save” button

12. Details of nil rated supplies made

Here we will enter the details of the nil rated sales made. Click on “Nil Rated Supplies” tab. Now enter the details in:

  • Intra-state supplies to registered person
  • Intra-state supplies to unregistered person
  • Inter-state supplies to registered person
  • Inter-state supplies to unregistered person

As applicable and click on save button, the details will get saved in the system

13. Details of tax liability relating to advances

In this tab we will provide details of the advance amount received during the tax period for which no tax invoice has been raised by the taxpayer. Now click, on the tab, and click on “Add state wise details”.

Now select the supply type and enter the taxable value in the applicable rate column under item details table as below:

Now, click on save button. The details will get saved in the system.

14. Details of adjustment of advances received during previous year

In this tab we will be making adjustment for the advance received in the previous tax period and is being adjusted against the supplies made in the current tax period. Now, click on “Adjustment of Advances” tab and click on “Add state wise details”.

Now select the supply type and enter the taxable value in the applicable rate column under item details table.

15. HSN wise summary of outward supplies

In this tab we will be providing the HSN-wise summary of all the products and services that have been sold in the respective filing period. Now, click on “HSN-wise summary of outward supplies” and click on Add details button and enter the below details:

  1. HSN of the product
  2. Description of the goods
  3. Select the “Unique Quantity code” of the product
  4. Total Quantity Sold
  5. Total Value (including GST)
  6. Total Value of goods
  7. Enter the total IGST, CGST and SGST collected against the goods

After entering the details click on “add” button and save details by clicking on save button. Repeat the same process for other products.

16. Documents issued during the tax period

In this tab we will give details of the total no of documents issued during the tax period, the documents include no of tax invoices, debit or credit note issue etc. Now, click on “Document Issued” tab and click on “Add document” button” in Invoice for outward supply. Now enter the serial no of documents issued during the period and total number of invoices issued and cancelled. In the same way add details of other documents also.

Now, click on save button, the details will get saved.

17. Amended tax liability relating to advances

In this tab we will be making amendment in the tax liability relating to advance amount received during the tax period for which no tax invoice has been raised by the taxpayer. Now click on “Amended tax liability”.

Now, select the financial year from the drop down, select the return filing period and the place of supply and now click on “Amend Invoices”.

Now make the required amendment and save the details.

18. Amendment of adjustment of advances received during previous year

In this tab we will be making amendment in adjustment made in the advance received in the previous tax period and is being adjusted against the supplies made in the current tax period. Now, click on “Amendment of Adjustment of Advances” tab.

Now, select the financial year from the drop down, select the return filing period and the place of supply, and now click on “Amend Invoices”.

Now make the required amendment and save the details.

19. Amended Business to Customer sales (Others)

Here we will make amendment in the details of sales made to small customers. Here no details of invoice are required to be provided. We have to provide aggregate details of the sales made to small customers. Now, click on”Amended B2C others” tab.

Now select the year from the drop down and the month for which amendment is to be made also select the original Place of supply from the drop down and click on “Amend details” button. Now, here you can make only changes in

  1. Total taxable value of supply made to small customers
  2. Rate of tax applicable on supply, and
  3. Place of supply

Step 5: Final Submission

After the details are been filled, click on Generate GST1 Summary button at the bottom of the page.

It will take 2-3 minutes time to generate the summary. Once the summary is generated, select, I agree check box and click on “submit” button.

Your return will get submitted on the portal. After submission process click on “File return” button. It will redirect you to final submission page. Now, select the authorized person name from the drop down. Click on File with DSC or File with EVC button as applicable and file the return.

Once the return is filed the acknowledgment will generated.

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