Today in this guide we let you know about How to File GSTR1 Online Step by Step. Users always have to file the NIL GSTR 1 Return or need GSTR1 Online Filings Video. In this guide you know all about the GSTR1 Step by Step Procedure from Filings to tax payments. The first number in the GST return filling process is GSTR-1. It is not just the first, it is also the base of all the incoming forms.Once you know the method of filling it, you will not get too much trouble filling any GST return form. The filling process is almost the same, just the difference between the items. So let us know the Process of filling GSTR-1 and related key information.
Who needs to be file GSTR-1 under GST Return Filings
In GSTR-1 you have to fill out the details of all the outward supplies that took place in the previous month. Filling GSTR-1 is mandatory except for the composition scheme seekers and some other special category businessmen in GST system. Separate GST return forms have been issued for the participants of the Composition Scheme and other special category entities.
Who needs not to file GSTR-1
- Registered traders under the composition scheme
- E-Commerce Operators ( GST Registration for Service Providers )
- Input Service Distributors
- Foreigners (non-resident dealers)
- Tax deductors
Due date of filing GSTR-1
You can submit this by filling up the 10th month of the month immediately after the business month. For example, GSTR-1 can be submitted for the entire sale of the month by the 10th of August month. Similarly, for the month of August sales can be submitted by filling GSTR-1 by September 10. Further, GST-1 will be submitted for every month’s business by the next 10th of the month. Given the technical and other practical difficulties in filling GST returns, the government has increased the last date for filing the GST return for July and August of the first two months of the beginning. GSTR-1 of July 2017 month can now be filled between September 1 to 5, instead of August 10. Similarly, GSTR-1 of August 2017 can now be filled between September 16 and 20 instead of September 10.
Details to be filled in GSTR-1
You have to fill 13 types of detail in this form. We are giving our information here.
- GSTIN number: Taxist’s GSTIN number. The number you have logged in from, the same number will appear automatically in the GSTR-1 form above.
- Name of the tax collector. It will also automatically register in GSTR-1 form.
- Gross Turnover: You have to give information about the amount of business you have done during the last financial year. You only need to fill this information when you are paying GST Return for the first time. From next time it will also automatically get your GST Return Forms.
- Month and Year: You will see the year and month dropdown in front of you. Out of this, you have to select the month for which you are filing returns for sale.
- Tax on outward supply: The goods and services of CGST and SGST collected on the goods sold in the state have to be given here. If your goods have been sent out of the state, then mention the IGST found on it. GST will also give details of the sale of goods and services.
- Outward Supplies value exceeds Rs 2.5 lakhs: All sales made to those customers are mentioned separately, for which goods sold more than 2.5 lakh rupees are sold.
- All the sales left out of both the above items are to be filled in this section.
- Total Deposit and Details of Total Tax Credit (Debit Notes or Credit Notes Details)
- Amendments to any outward supply: If you have to make any changes in the sales done in the previous month, then use this section. No change in debit or credit notes is available in this area.
- Exempted, Nil-Rated and Non-GST Supplies: It has to mention the sales on which GST is not applicable. In such items, the tax-exempt, Zero rated, is to mention the Outward Supplies from the scope of GST. Note: If any such sale has been mentioned in any section above, then there is no need to fill it out here again.
- Export Sale: If you have sent any goods outside the country, then you have to mention it in this section.
- The total GST tax that is available on Advance Deposits for the goods on behalf of a customer is also to be mentioned herein on Advance GST (Tax Liability arising out of advance receipts).
- Taxpaid: The tax you paid is here to give details of it.
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The process to File GSTR-1 Online
You can fill the online GSTR-1 form by logging in to GSTN portal with your username and password.
Step-1: Click on the “Services” option in the top bar of the homepage. You will get the Returns option. The Returns Dashboard will appear once it is clicked.
Step-2: In the Returns Dashboard, you have to choose the financial year and month, which you want to pay back. After you fill them up, as soon as you click, you see all the revenues related to that month in tile position.
Step 3: You have to select the GST-1 tile of these. In the form, you have to fill all of the requested sections in the 13 sections mentioned above. You can fill it online if you wish, or upload the first offline and upload it later.
Step 4: Now add all your receipts (invoices). You can also do a direct upload of all invoices.
Step 5: Press the Submit button. You will have the opportunity to validate the information that is filled in the form in front of you. Take a look at all the information once again. When satisfied, press FILE GSTR-1 button. You must also have your E-Sign or Digital Sign to complete this process.
Step 6: At the end, you have a confirmation pop-up button. There are yes or no options on this. As soon as you press the Yes button, you get the Acknowledgment Reference Number (ARN). This is the proof that you have filled the form GSTR-1 on your behalf.
In the end, I would like to mention some mistakes that you need to avoid while filing GSTR-1 form. Mistakes that are to be avoided are :
- Filing of HSN Code incorrectly.
- Incorrect registration of service accounting code.
- Incorrect tax rate.
- treating a sale as an in-state sale instead of inter-state sale
- Reissue tax receipt
- The wrong way to send the goods.