How to File GSTR 1 Online – Details, Format, FAQs
- Blog|GST & Customs|
- 620 Views
- 2 Min Read
- By Taxmann
- Last Updated on 18 January, 2022
- GSTIN of the taxable person
- Name of the taxable person
- Total Turnover in Last Financial Year
- The Period for which the return is being filed – Month & Year is available as a drop down for selection
- Details of Taxable outward supplies made to registered persons
- Details of Outward inter-State supplies made to end customer, where the value exceeds Rs. 2.5 lakhs
- Details of all other outward supplies made to end consumers
- Details of Debit Notes or Credit Notes
- Nil-Rated,Exempted and Non-GST outward Supplies
- Details of Export Sales made
- Tax Liability arising out of advance receipts
- Tax already paid on which invoices issued In the current period
- Supplies made through e-commerce portals of other companies
- Details of issue of invoices during tax period
2. Who should file GSTR-1?
a) This return is to be filed by every registered person. However, there are certain dealers who are not required to file GSTR-1. These dealers are E-Commerce Operators, Input Service Distributors, dealers registered under the Composition Scheme, Non-Resident dealers and dealre3s liable to deduct TDS and TCS.
b) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2.
3. How to file GSTR-1 on Taxmann’s GST Software one Solution?
GSTR-1 is to be filed in FORM GSTR-1 electronically through the Common Portal (www.gst.gov.in) either directly or through a Facilitation Centre notified by Commissioner. However, you may file GSTR-1 through Taxmann’s One Solution in three easy Steps:
You enter your sales invoices through One Solution’s Invoice Module. If you have used this, you just need to click on sales register and generate GSTR-1 and need to click on save GSTR-1. By doing this, you can save GSTR-1 on GST Portal. However, if you are not using Taxmann’s Invoicing Module, then Import sales data through your excel sheet.
After importing sales data, you need to click on sales register and then generate GSTR-1 to save on GST Portal. After saving, generate summary to tally that all data is correctly filed in respective tables.
Then click on file GSTR-1 and enter your user ID and password of GST Portal. An OTP will be sent to your registered mobile number and email ID. After filing OTP, your return will be submitted.
4. Due Date for Filing GSTR 1
- GSTR-1 is required to be filed on or before 10th of the following month.
- But Government decides to extend the due date of filing of GSTR-1 for month of July to Oct 10, 2017.
5. Penalty for non-furnishing of return
A penalty of Rs.100 per day for CGST is applicable for late filing of GST return. The penalty would be payable for the period in which the taxpayer failed to furnish the return up to a maximum penalty of Rs.5000. Similarly, same penalty will also be levied under SGST Law.
6. Revision of GSTR 1
GSTR-1 once filed cannot be revised. Any mistake made in the return can be altered by an amendment in the next month’s return.
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