Read this guide by earlyGST to understand what form GSTR-1 and GSTR-1A is and why do you need to file it on GST common portal.

What is Form GSTR-1 and How to File it on GST Common Portal?

Last Update Date : January 08, 2018

This handy guide will take you through each minute details which a taxpayer should know about GSTR-1 and GSTR-1A under GST. GSTR –1 prescribes the particulars that a taxpayer needs to furnish with respect to outward supplies affected by it for the relevant period. GSTR 1 is near about a reproduction of company’s sales register, a books of accounts in which outward sales of goods and services is registered.

The following taxes are applicable on the sales, in case the goods and services are sold to a person registered under:

1. GST within the state
CGST
SGST

2. GST outside the state
CGST

What to File – by Whom – by When

In GSTR-1 form, under sub-section of section 25, every registered taxable person is required to provide details pertaining to outward supplies of goods and/or services,

(a) effected during a tax period; and
(b) effected during an earlier tax period

These details are furnished electronically through the Common Portal. A taxpayer can provide these details either directly or from a Facilitation Centre, as recommended by the Board or Commissioner. GSTR-1 is the monthly return need to be filed by the 10th of the subsequent month by every taxpayer. Late filing would be acceptable only on payment of late fees.

Note: Here, compounding taxpayers and ISD are exceptions; they are not required to furnish this return. This is because separate returns have been specified for such categories of registered taxpayers.

Due & Penalty on Non-Filing, Late Filing, or Incorrect Filing

This is most commonly asked concern, what if a taxpayer either skips to file GST on time or file incorrect by mistake. Returns are supposed to file it online on periodic basis (as mentioned above, 10th date of subsequent month). In case a taxpayer fails to submit periodic returns, the IT system generates a list of defaulters. This particular list is generated by comparing two elements: (1) the return filers (2) the registrant database.

GST authorities collect such defaulter list for legal proceeding and follow up action. GST Law also takes care of obligation of automatic late fees for non-filers and late filers. This charges can also be in-built in the notices sent to such defaulters reminding them of their due payment.
Late filing charges are normally INR 100 per day, up to maximum of INR 500 in case of continual failure, under GST law.

“Any registered taxable person who fails to furnish the details of outward or inward supplies required under section 25 or section 26, as the case may be, or returns required under section 27 or section 31 by the due date shall be liable to a late fee of rupees one hundred for every day during which such failure continues subject to a maximum of rupees five thousand.” 

Source: GST Law Model

Proforma of Form GSTR-1

GSTR-1 has in all 13 headings (as mentioned in above proforma); out of which most of the headings and details would be pre-filled.

# Headings Details to be furnished
1 GSTIN (Goods and Services Taxpayer Identification Number ) 15 digit number which will be auto-populated at the time of filing a return.
2 Name of the Taxpayer Will be auto-populated when a taxpayer will login to the common GST portal
3 Previous FY’s Gross Turnover Submitted by the taxpayers only in the first year of GST implementation and will be auto-populated in subsequent years
4 Period Period / month or year of tax to which the Return pertains
5 Taxable Outward Supplies to a Registered Person In the case of inter-state supplies: IGST
In the case of intra-state supplies: CGST and SGST
6 Taxable Outward Supplies to a Consumer Details of inter-state supplies made to end consumers; except for all invoices having value of more than INR 250,000, it is optional
Final invoice-level supply information pertaining to the tax period Separate information for goods and services to be submitted as follows:
For all B2B supplies, inter-state and intra-state: invoice level specified details will be uploaded.
For all inter-state B2C supplies:
Invoice level details whose value is more than INR 2,50,000
For invoices below INR 2,50,000, state-wise summary of supply statement shall be filed
HSN code for goods and accounting codes for services Following parameters will apply for submitting the information in return relating to invoice level information
HSN code (4 digits) for goods Accounting code for services (If taxpayers’ turnover in the preceding financial year is above INR 5 crores, it will be mandatory. If taxpayers’ turnover in the preceding financial year is between ₹ 1.5 Crores and ₹ 5 Crores, HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. From second year of GST operations, mentioning 2-digit chapter level HSN Code will be mandatory for all taxpayers with turnover in previous financial year between ₹ 1.5 Crores and ₹ 5.0 Crores.)
HSN codes (8 digits) for goods Accounting codes for services (In case of exports-imports, it will be mandatory)
Note: Any taxpayer, irrespective of his turnover, may use HSN code at 6- digit or 8-digit level if he so desires.
Other details pertaining to Advance received against a supply to be made in future will be submitted in accordance with the Point of Taxation Rules as framed in the GST law.
Taxes already paid on advance receipts for which invoices are issued in the current tax period will be submitted.
Separate tables for Details of revision in relation to outward supply invoices pertaining to previous tax periods.
Effects of modifications/correcting errors in the returns submitted earlier.
7 Taxable Outward Supplies to Consumer (Other than 6 above) Any outward supply which is not covered under heading 5 or 6 can be furnished here
8 Debit notes and credit notes details Details of all debit/credit notes issues and differential values as part of taxable supply
9 Amendments to Details of Outward Supplies of Earlier Tax Periods Any kind of amendment made in current tax period with respect to earlier tax period, including debit credit note details and supply discounts
10 Nil Rated, Exempt, and Non-GST Outward Supplies If Nil Rated and Exempt supply have been furnished in any of the heading under 5, 6, or 7, the taxpayer can furnish only Non-GST supplies here
11 Exported supplies All details along with 8 digit HSN code against each export supply
12 Liability amount received in advance Advance as tax liability for the period in which such advance is received
13 Already paid tax Including advance received during earlier tax period and tax paid during that particular month’s return filing. However, the invoice has been generated in the current tax period

Notes:
The contact details (especially address) of the buyer has to be mandatorily reflected in every invoice having value Rs. 50,000/- or more. (Model GST Law may provide for such a provision). 

In case invoice amount is less than Rs 50,000/- and it does not contain address on record, such will be treated as intra-state supply. In other words, State-wise summary of inter-state supply would be filed covering:  

  • invoice amount less than Rs 50,000/- and where address is on record and  
  • invoice amount between Rs 50,000/- to Rs 2,50,000/-

GSTR-1 has in all 13 headings (as mentioned in above proforma); out of which most of the headings and details would be prefilled.

Insights on GSTR-1

Forms GSTR-1: To provide details of supplies made outward (compounding and ISD taxpayers are exceptions) GSTR-1A: To provide details of additions, corrections or deletions made by the recipient in the outward supplies
Due date 10th day of the subsequent month 15th day of the subsequent month
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