Last updated: December 16th, 2022 6:05 PM

Guide to GSTR-1 Filing

GSTR-1 Filing for Taxpayers with annual Turnover of above Rs.1.5 Crore

GSTR-1 filing applies to all the individuals who have registered for GST. The individual shall file on the 10th of every month if the annual turnover exceeds Rs.1.5 crores. However, if the taxpayer holds less than Rs.1.5 crore as annual income, the individual shall process the GSTR-1 filing every quarter. GSTR-1 or return of outward supply would contain item wise detail of goods and services supplied with HSN or SAC codes and supply with respect to all B2B transactions. Further, it shall also include details of all inter-state supplies of B2C transactions above Rs.2.5 lakhs and all other invoices of less than Rs.2.50 lakhs. The list shall detail with state wise summary of all B2C transactions. In this article, we look at GSTR-1 in detail.

Due Dates Modified

The Government of India (GoI) recently deferred the due date for filing GSTR 1 from 11th April to the 13^th. In addition, the following mentions the due dates for filing GSTR 1 for the months of April, May and June 2019:

• April 2019 – 11th May 2019
• May 2019 – 11th June 2019
• June 2019 – 11th July 2019

The above refers that the due dates for filing these returns fall on the 11^th of every succeeding month of filing. The deadline for the filing quarterly GSTR 1 for the quarter of April-June is 31st July 2019.

Due Date for Jammu and Kashmir

The Ministry of Finance (MoF) extended the due date for businesses generating a turnover of more than 1.5 crores. The due date for GSTR-1 filing for the period of July 2019 to September 2019 extended till 20th December 2019. The following states the exact text from the notification: “Provided that for registered persons whose principal place of business is in the State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July 2019 to September 2019 till 20th December 2019.” Scroll below to access the notification:

Import of E-Way Bill Data

It is essential for taxpayers to validate the data of their transactions before proceeding with the process of filing returns. Hence it saves time and processing unnecessary data entry. To cater to this purpose, the MoF introduced E-way Bill Portal (EWB). The taxpayer can access the E-way Bill Portal (EWB) through the GST portal. The integration enables the users to import the B2B and B2C invoice sections. In addition, it also displays the HSN-wise-summary of the outward supplies section. Using these details, the taxpayers may verify the data and complete the filing. The feature shall analyze the major data gaps between self-declared liability in Form GSTR 1 and Form GSTR 3B. A similar rule also applies to Input Tax Credit (ITC) claimed in GSTR 3B to compared with the credit available in Form GSTR 2A. The following tabs of the portal shall provide support for Data validation and comparison:

• Liability other than export/reverse charge
• ITC credit claimed and due
• Liability due to reverse charge
• Liability due to export and SEZ supplies.

E-Way Bill

The newly launched facility takes away the taxpayer’s need to make specifications connected with the e-way bill as specified in GSTR 3B. Hence, it allows the taxpayers to import data in Form GSTR 1 for all invoices. The particulars so imported would include the details of the supplier, receiver, and also invoice number. In addition, it also includes the date of the invoice, type, quantity of goods, the HSN Code, and others. The GST portal transfers the details and classifies into three categories in GSTR 1. The following details the categories:

• Business to Business Supplies (B2B),
• Business to Consumer (B2C) supplies (covering values of above Rs.2.5 lakhs) and
• HSN (Harmonized System of Nomenclature Codes for goods and services) wise consolidated supply data.

Taxpayers with more than 50 invoices but not more than 500 may download the data of the sections mentioned above in the ‘CSV’ file format. The portal provides the option to import the invoices into the GSTR1 offline tool. The individual shall add sufficient data and generate a JSON file for GSTR-1 filing. If the number of invoices exceeds 500, the taxpayer can import the invoice details from the ‘Return’ Dashboard on the GST portal as a zip file. The individual can later unzip to three files and extract the details in Excel format. The taxpayer shall then add more invoices and fill the other sheets to upload in the offline tool.

Requirement for GSTR-1 Filing

According to Section 32 of the GST Model Law,  all GST registered persons except an input service distributor, should process GSTR-1 filing electronically. The exceptions also apply to a non-resident taxable person and a person paying tax as per Section 9, Section 46, or Section 56. The individual shall process GSTR-1 filing detailing outward supplies of goods or services effected, during a tax period on or before the tenth day of the month as prescribed.

GSTR-1 Filing Not Required

So as per the above rule of the GST Law, Input Service Distributor, Non-Resident Taxable Person, and Persons paying tax under Section 9, Section 46 and Section 56 are not required to file GSTR-1 filing as per the above terms. However, they are still required to file GST returns as per other terms mentioned in the relevant section.

Input Service Distributor

According to the GST Model Law, Input Service Distributor is defined as an office of the supplier of goods and/or services which receives tax invoices issued under section 28 towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of CGST (SGST in State Acts) and/or IGST paid on the said services to a supplier of taxable goods and/or services having same PAN as that of the office referred to above". All Input Service Distributors who are taxable persons registered as an Input Service Distributor are required to file GST return within thirteen days after the end of such a month.

Non-Resident Taxable Person

According to the GST Model Law, Non-Resident Taxable Person is a taxable person who occasionally undertakes transactions involving the supply of goods and/or services, whether as principal or agent or in any other capacity but who has no fixed place of business in India. All GST registered non-resident taxable person for every calendar month are required to file GST return, electronically, within twenty days after the end of a calendar month or within seven days after the last day of the validity period of registration, whichever is earlier.

Section 9 - Composition Levy

Section 9 of the GST Model Law pertains to composition levy, wherein a taxable person having less than Rs.50 lakh aggregate turnover in the previous financial year can pay GST liability by paying an amount calculated at a rate as prescribed by the Government, but not less than 2.5% in case of a manufacturer and 1% in any other case, of the turnover in a State during the year. Such persons falling under Section 9 are required to file GST Returns as prescribed, electronically, of inward supplies of goods or services, tax payable, and tax paid within eighteen days after the end of such quarter.

Section 46 - Tax Collection at Source

All GST registered taxpayers falling under Section 46, who are required to deduct tax at source, are required to file GST return for the month in which such deductions have been made along with the payment of tax so deducted within ten days after the end of such month.

How to File GSTR-1

All registered taxpayers can file GSTR-1 electronically through the GST Common Portal or through the GST facilitation Centre. GSTR-1 return must contain details like:

• Invoice wise details of all:
  • Inter-State and intra-State supplies made to registered persons;
  • Inter-State supplies with invoice value more than two and a half lakh rupees made to unregistered persons;
• Consolidated details of all:
  • Intra-State supplies made to unregistered persons for each rate of tax; and
  • State-wise inter-State supplies with invoice value less than two and a half lakh rupees made to unregistered persons for each rate of tax; and
• Debit and credit notes, if any issued during the month for invoices issued previously.

Once GSTR-1 is filed, the details of outward supplies furnished by the supplier would be made available automatically to the concerned recipient mentioned in the invoice to facilitate the matching of records with Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A. Also, the details of inward supplies added, corrected, or deleted by the recipient in his FORM GSTR-2 under section 38 of FORM GSTR-4 under section 39 are made available to the supplier electronically in FORM GSTR-1A through the Common Portal for acceptance or rejection or modification.

Update for Filing GSTR-1 in 2020

Due to the impact of the Corona Virus worldwide, many people across the world stay in lockdown period to support the Governments' measure to curb the Corona Virus. To avoid the financial burden on the people at a time like these, the Government of India (GoI), implemented various schemes such as Companies Fresh Start Scheme 2020 to avail benefits for taxpayers who either failed to pay taxes on time or unable to pay the penalty and stopped filing. To ensure smooth operation of the business, the GoI also implemented several waive off for penalty in non-filing or registration compliance. This shall also apply for filing GSTR-1. On 3rd April 2020, the Central Board of Indirect Taxes and Customs implemented waving off the GSTR-1 through the Notification No.33/2020. The CBIC states that through the powers of Section 128 of Central Goods and Services Tax 2017, any late fee payable for the month of March 2020, April 2020, May 2020 and for the quarter ending 31st March 2020 shall stand waived off. It shall apply to all the registered taxpayers who failed to furnish the details of the outward supplies in Form GSTR-1 in the above-mentioned months by the end of the due date.

Update on extended due date for GSTR-1 filing for November 2022 in a few districts in Tamil Nadu

As per the latest notification on 13^th December 2022 from the Central Board of Indirect Taxes and Customs (CBIC), the GSTR-1 filing deadline for the month of November 2022 has been extended in several districts of Tamil Nadu. The due date has been extended in the following districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur till 13^th December. The exact text of the notification is provided below: “The time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November, 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period.”

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