GSTR 1

The Goods and Service Tax puts forth several types of forms for taxpayers to file returns. These forms are classified based on the returns filing frequency and type of transaction undertaken.

Currently, there are around 15 types of GST return filing forms, GSTR 1 being one of the most important ones.

What is GSTR 1?

GSTR 1 is a monthly, or quarterly GST returns filing form that all taxpayers have to file for declaring their outward supplies or sales.

Who Should File GSTR 1?

GSTR 1 must be filed by every registered taxpayer. It has to be filed even if the taxpayer has had no transactions in a month.

Registered individuals who do not have to file this form include –

Taxpayers liable to collect TDS.
Those liable to collect TCS.
Suppliers of Online Information Database Access and Retrieval (OIDAR) services (as per Section 14 of the IGST Act).
Non-resident taxable persons.
Taxpayers registered under the GST composition scheme.
Input Service Distributors (ISDs).

Considerations While Filing GSTR – 1

You need to be a registered taxpayer under GST, and also have a 15-digit PAN-based GSTIN.
You need to have detailed invoices with their unique serial numbers.
You also need an OTP to verify your registered mobile number with GST.

What is the Last Date for Filing GSTR 1?

The due dates for GSTR-1 are based on your aggregate turnover. Businesses having sales up to Rs.5 crore have the option to file quarterly returns under the QRMP scheme. These are due by the 13th of the month following the relevant quarter.

On the other hand, taxpayers who have not opted for the QRMP scheme or have a total turnover above Rs.5 crore are required to file the return every month on or before the 11th of the next month.

For businesses with turnover	Month/Quarter	Due Date
More than Rs.5 crore	Jan 2024	11th Feb 2024
	Feb 2024	11th Mar 2024
	Mar 2024	12th Apr 2024 (earlier 11th Apr 2024)
	Apr 2024	11th May 2024
	May 2024	11th Jun 2024
	Jun 2024	11th Jul 2024
	Jul 2024	11th Aug 2024
	Aug 2024	11th Sept 2024
	Sept 2024	11th Oct 2024
	Oct 2024	11th Nov 2024
	Nov 2024	11th Dec 2024
	Dec 2024	11th Jan 2025
	Jan 2025	11th Feb 2025
	Feb 2025	11th Mar 2025
	Mar 2025	11th Apr 2025
Turnover up to Rs.5 crore (QRMP Scheme)	Oct-Dec 2023	13th Jan 2024
	Jan-Mar 2024	13th Apr 2024
	Apr-Jun 2024	13th Jul 2024
	Jul-Sept 2024	13th Oct 2024
	Oct-Dec 2024	13th Jan 2025
	Jan-Mar 2025	13th Apr 2025

What is the GSTR 1 Late Fee?

The current late fee for GSTR 1 is Rs.50 per day and Rs.20 per day for nil returns after the due date. The original late fee was Rs.200 (Rs.100 as per SGST Act and Rs.100 as per CGST Act).

How Can Taxpayers File GSTR 1?

Those looking to understand how to file GSTR 1 must follow the steps mentioned below –

Step 1 – Visit the GST Portal and log in.

Step 2 – Click the “Services” tab.

Step 3 – Select “Returns” and then “Returns Dashboard”.

Step 4 – Select the relevant Financial Year and Return Filing Period from the drop-down menus.

Step 5 – Click “Search”.

Step 6 – Under the first search result – “Details of outward supplies of goods or services”, select “Prepare Online”. Select “Prepare Offline” if your number of invoices is more than 500.

Step 7 – Fill in the sections.

The GSTR 1 dashboard will be displayed with 19 sections. Taxpayers only have to fill the relevant ones.

Details of All of These Sections

4(A,B,C), 6(B,C) – B2B Invoices	This section includes sales made to another business. Steps to fill this section are mentioned below – Click on this section and select “Add Invoice”. Tick the relevant checkboxes – Deemed Exports, SEZ Supplies with Payment or SEZ Supplies without Payment. Enter the receiver’s GSTIN, invoice number, invoice date, POS, and total invoice value. Check the “Supply attract reverse charge” box if applicable. Enter the Taxable Value on the relevant tax rate box. Integrated Tax and cess or CGST and IGST will be automatically populated based on the POS (place of supply). Click “Save” after entering all necessary data. Click “Back” for return to the GSTR 1 dashboard.
5A, 5B – B2C (Large) Invoices	This section is for sales amounting to Rs.2.5 lakh or above made to consumers. Steps to fill this section are mentioned below – Step 1 – Click on this section and select “Add Invoice”. Step 2 – Enter the POS, invoice number, invoice date, and total invoice value. Step 3 – Enter the Taxable Value on the relevant tax rate box. Step 4 – Click “Save”. Step 5 – Click “Back” for returning to the GSTR 1 dashboard.
9B – Credit/Debit Notes (Registered)	This section includes the credit/debit notes provided to registered taxpayers or businesses. Steps to fill this section are mentioned below– Click on this section and select “Add Details”. Enter the Receiver GSTIN/UIN, debit/credit note number, debit/credit note date, original invoice number, original invoice date, note type, note value, supply type, and reason for issuing the note. Enter the Taxable Value on the relevant tax rate box. Click “Save” Click “Back” to return to the GSTR 1 filing dashboard.
9B – Credit / Debit Notes (Unregistered)	This section is similar to the above one but applies to unregistered individuals or consumers. Steps to fill this section are also similar to the above.
6A – Exports Invoices	This section is for businesses engaged in exporting goods. Steps to fill this section are mentioned below– Click on this section and select “Add Invoice”. Enter invoice number, ate, port code, bill of export number or shipping bill number, bill of export date or shipping bill number, GST payment, and total invoice value. Enter the Taxable Value on the relevant tax rate box. Click “Save”. Click “Back” for return to the GSTR 1 dashboard. The following sections should be filled to make amendments to the ones mentioned above – 9A – Amended B2B Invoices. 9A – Amended B2C (Large) Invoices. 9A – Amended Exports Invoices. 9C – Amended Credit / Debit Notes (Registered). 9C – Amended Credit / Debit Notes (Unregistered).
7 – B2C (others)	This section includes the outward supplies or sales amounting to less than Rs. 2.5 lakh made to consumers. Steps to fill– Step 1 – Click on this section and select “Add Details”. Step 2 – Enter POS and taxable value. Step 3 – Select the GST rate. Step 4 – Click “Save”. Step 5 – Click “Back” for returning to the dashboard.
8A, 8B, 8C, 8D – Nil-rated Supplies	This section includes sales of products that do not attract any GST or are nil rated. Steps to fill this section are mentioned below – Click on this section and select “Edit”. Enter the amount for Nil Rated Supplies, Exempted, and Non-GST Supplies for the following – Inter-state supply to a registered person Inter-state supply to an unregistered person Intra-stare supply to a registered person Intra-stare supply to an unregistered person Click “Save”. Click “Back” for returning to the dashboard.
11A(1) and (2) – Tax Liability	This section includes the details of advances received for outward supplies but for which invoices were not generated. Steps to follow – Click on this section and select “Add Details”. Select the POS. Enter the Gross Advance Adjusted amount on the relevant GST rate box. Click “Save”. Click “Back” for returning to the dashboard.
11B(1), 11B(2) – Adjustment of Advances	This section includes invoices that have been raised in the current period, the advance for which were received and tax paid in the previous month. Steps to follow for this section are the same as the one mentioned above.
12 – HSN-wise-Summary of Outward Supplies	This section includes the HSN codes of all the outward supplies made along with the GST rate and quantity. Steps to follow to fill in details – Step 1 – Click on this section and select “Add Details”. Step 2 – Enter HSN, description, UQC, total quantity, total value, and total taxable value. Step 3 – Click “Add”. Step 4 – Click “Save”. Step 5 – Click “Back” for returning to the dashboard.
13 – Documents Issued	This section includes the number of invoices generated during the return filing period. Steps to fill this section – Click on this section. Click on “Add Document” in each respective section (12 in total) to enter the serial number of invoices. Click “Save”. Click “Back” for returning to the dashboard. The following sections are for making amendments to the above – 11A – Amended Tax Liability (Advances Received) 11B – Amendment of Adjustment of Advances 10 – Amended B2C (Others) After all the sections are filled, follow these steps – Click “Generate GSTR 1 Summary”. Tick the acknowledgement box. Click “Submit”. Click “File Return”.

Following all of the steps correctly will conclude the filing of GSTR 1. Now that taxpayers know what GSTR 1 means, they can easily file it based on their annual turnover without hassle.

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