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GSTR-1: Purpose, Process, Due Date of of Filing GSTR-1

What is the Purpose of  GSTR-1?

GSTR-1 is the document that records the details of the sales made by the seller to the buyer. GSTR-1 is the base document upon which the entire compliance structure in GST is based.   

What is the Due date of Filing GSTR-1?

Due date of filing GSTR-1 is 10th of next month.

If a supplier fails to submit GSTR-1 by the 10th of next month, what is the next date by which he would be entitled to file the return?

He would not be able to file GSTR-1 between 11th to 15th day of the next month. The law has put a restriction on filing of GSTR-1 between 11th to 15th day of the next month. 

What are the details included in GSTR-1?

GSTR-1 is filed in FORM GSTR-1. The various details included in GSTR-1 are:

(i) Invoice wise details of Inter-State and Intra-State supplies made to registered persons and Inter-State supplies with invoice value more than two and a half lakh rupees made to unregistered persons.

(ii) Consolidated details of Intra-State supplies made to unregistered persons for each rate of tax and State wise Inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax.

(iii) Debit and Credit notes, if any, issued during the month for invoices issued previously. 


What are the pre-requisites for making rectification of any error or omission in the details submitted by the outward supplier in GSTR-1?

 (i) Registered person has filed GSTR-1 

(ii) Details furnished by the registered person should remained unmatched (input tax credit

When can rectification of error or omission be made? 

Rectification of error or omission can be made in the return to be furnished for the month during which error or omission is noticed. 

What happens if tax payable increase due to the rectification of error or omission? 

The registered person is required to pay tax along with interest, if any. The tax and interest have to be deposited along with the return to be furnished for the tax period that such error or omission is rectified.  

When is rectification of error or omission not allowed? 

Rectification of error or omission in respect to the details furnished is not allowed after happening of either of the following two events: 

(i) Furnishing of the returns for the month of September following the end of the financial year to which such details pertain, 

(ii) Furnishing of the relevant annual return.  

What would be the process in case details of supplies submitted by outward supplier are modified, deleted by the Recipient?

(i) Communication would be sent to the supplier in Form GSTR-1A for

a. Supplies that have been deleted or modified by the recipient or, 

b. Supplies that were not declared by the supplier but have been included in the return by the recipient

(ii) The registered person i.e. outward supplier who has been communicated the details pertaining to the inward supplies modified, deleted or included in the return by the recipient would have to perform either of the actions on the details so communicated. 

a. Accept 

b. Reject

(iii) The action of accepting or rejecting the details communicated to the outward supplier shall be done on or before seventeenth day but after the fifteenth day of the month succeeding the tax period.

(iv) On accepting or rejecting the details, the details as submitted by the outward supplier shall stand amended accordingly.

How the return filing system in GST does keep a check on the tax evasion and encourages voluntary compliance?

If the supplier does not furnishes correct details of outward supplies in GSTR-1 and recipient claims credit of the tax paid on such supplies, in such case a trail would be created of the supply and GSTR-1 of supplier will reflect inconsistency with reference to details of inward supplies submitted by the recipient in his GSTR-2. Thus, supplier would have to correct the details filed by him.  

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Disclaimer: This information is updated till 21 July 2017.

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