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Complete guide to filing GSTR 1

GSTR-1 is a sales return that is required to be filed by every GST registered person. Tax payers are to enter details relevant to their sales & outward supplies in the GSTR 1 sales return.

Latest updates as per the GST Council's 45th meeting
  • If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B.
  • From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month.
  • Availing ITC for invoices and debit notes apply only in cases where details of these invoices / debit notes are provided in Form GSTR-1 / IFF and communicated to the registered person in Form GSTR-2B. This is applicable only after section 16(2) (aa) of CGST Act, 2017 is notified.

What is GSTR 1?

The Goods and Services Tax Return 1 is a document that each registered tax payer needs to file every month/quarter. 

GSTR-1 due date

Starting 1 January 2021, small taxpayers with aggregate turnover of less than 5 crores can file quarterly GSTR 1 and GSTR 3B. The due date for filing the GSTR 1 return will be the 13th of the consecutive month in the succeeding quarter. However, the taxpayers can continue to submit invoices every month.

Prerequisites for filing GSTR-1

How to file GSTR 1

The GSTR 1 format consists of a variety of information such as the taxpayer’s sales and outward supplies. Let’s take a look at each section in detail.

The first section asks for the year and the tax period for which the GSTR-1 is filed. The following sections ask for the tax details from that period. 

Basic details required to file GSTR1

Guide for filing GSTR 1

GSTR 1 for un-registered persons

Zero rated supplies and deemed reports in GSTR1

Taxable supplies for un-registered persons in GSTR1

Nil rated supplies in GSTR 1

Amendment of outward supplies in GSTR-1 filing

Amendment of outward supplies for un-registered person in GSTR 1 filing

Consolidated statement in GSTR1

HSN wise summary of outward supplies in GSTR 1 filing

Documents issued in GSTR1 filing during the tax period

Verification in GSTR-1 filing

At the end of the document, there is a declaration of truth that needs to be signed by the authorised signatory of your company.

Note: If you are using a GST compliant accounting and tax filing software (like Zoho Books), then the GSTR-1 will be auto-generated based on the transactions you record within the software. You can then push, reconcile and file this return directly into the GSTN.

GSTR-1 for different businesses

There are 13 tables and sections under GSTR 1. While each one is meant to capture a particular aspect of sales and outward supplies made under GST, not all of them are mandatory for every business (except for tables 1, 2, 3, 12 and 13 which are mandatory for all businesses). Hence, we have come up with a list of applicable GSTR 1 fields for a few business models.   There are 3 things under GST that dictate the type of information you need to file within GSTR-1: 

Your customer segment{#customer-segment} 

The nature of supplies you make

Under the GST regime you can make 5 kinds of supplies - Taxable supplies/GST supplies, Nil rated supplies, Zero rated supplies, Exempt supplies and Non-GST supplies. You can learn more about each kind of supply here.

Mode of supply

The two common modes of supplying goods and/or services are direct supplies and online supplies (those made through an e-commerce operator like Flipkart or Shopclues).

General Notes

While this may not apply for your July return (since it will be the very first GSTR-1 that you will file), from the next GSTR-1, you can make amendments (or legal modifications) to the data filed by you previously using tables 9 and 10. 

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