GSTR-1 Filing Process (Part-1)
GSTR-1 Filing Process: Step-by-Step Guide for GST Return Filing
In this post, we will discuss how to file your GSTR-1 return in a simple, step-by-step manner. Whether you’re a business owner, accountant, or tax professional, this post will take you through the entire process from login to submission.
What is GSTR-1?
Under GST, every registered taxpayer has to give details of their sales (called outward supplies) for a particular month or quarter on the GST portal. These details are to be submitted in a form called GSTR-1, which must be filed either monthly or quarterly.
However, the following people don’t have to file GSTR-1:
- Input Service Distributors
- Dealers who have opted for the Composition Scheme
- Online service providers (like websites offering digital content) who pay tax themselves
- Non-resident taxable persons
- Persons required to collect TCS (Tax Collected at Source)
- Persons required to deduct TDS (Tax Deducted at Source)
This rule applies to all others who are registered under GST.
Step-by-Step GSTR-1 Filing Process
Login to GST Portal
Go to www.gst.gov.in and login with your username and password.
Choose quarterly or monthly GSTR-1 filing
First, go to the ‘File Returns’ page. Select the right Financial Year, Quarter, and Month from the drop-down list. Then, click on the ‘SEARCH’ button.
Now, on the GSTR-1 page, you’ll see two options – either prepare the return online or offline. Let’s see how to do it online. Just click on ‘Prepare Online’ to start.
Download and check e-invoice data (if it applies to you)
This part is only for businesses where e-invoicing is mandatory. GST Portal automatically pulls e-invoice details from the IRP and updates them in your GSTR-1 within 2 days.
These details are auto-filled in the following tables of GSTR-1:
- 4A, 4B, 4C, 6B, 6C – For B2B invoices
- 6A – For export invoices
- 9B (CDNR) – Credit/Debit notes for registered persons
- 9B (CDNUR) – Credit/Debit notes for unregistered persons
To view the details, just click on ‘Download Details from E-Invoices (Excel)’.
Enter all your details for this tax period under the right tiles
GSTR-1 – Invoice Details
- B2B Invoices (4A, 4B, 4C, 6B, 6C) – Add all your invoices made to registered businesses here.
- B2C Large Invoices (5A, 5B) – Enter invoices above ₹2.5 lakhs issued to unregistered persons here.
- Credit/Debit Notes – Registered (9B) – Put any credit or debit notes you issued to registered buyers.
- Credit/Debit Notes – Unregistered (9B) – Same as above, but for unregistered buyers.
- Exports Invoices (6A) – Add all your export invoices here.
- Amended B2B Invoices (9A) – If you corrected any B2B invoice from earlier months, update here.
- Amended B2C Large Invoices (9A) – Changes to B2C large invoices? Enter them here.
- Amended Export Invoices (9A) – Put corrected export invoice details here.
- Amended Credit/Debit Notes – Registered (9C) If you changed any credit/debit note for a registered party, update it here.
- Amended Credit/Debit Notes – Unregistered (9C) – Same thing, but for unregistered ones.
GSTR-1 – Other Details
- B2C Others (7) – All regular sales to unregistered customers (below ₹2.5L) go here.
- Nil Rated Supplies (8A, 8B, 8C, 8D) – Enter details of nil-rated, exempted, and non-GST supplies.
- Advances Received (11A(1), 11A(2)) – If you got advance payments, record the tax liability here.
- Adjustment of Advances (11B(1), 11B(2)) – If you adjusted any earlier advance against invoices, enter here.
- HSN Summary (12) – Provide HSN-wise summary of outward supplies.
- Documents Issued (13) – Mention how many invoices, credit notes, etc. you issued during the period.
- Amended Advance Tax Liability (11A) – If you corrected any advance received data, update here.
- Amended Adjustment of Advances (11B) – Changes in adjustment of earlier advances? Record here.
- Amended B2C Others (10) – Corrected B2C other invoices go in this section.
Steps to Enter B2B Invoice Details (Tile 4A, 4B, 4C, 6B, 6C)
- Click on the tile named 4A, 4B, 4C, 6B, 6C – B2B Invoices
- Click on Add Invoice
- Fill in the details and Save
Step 3 – Fill in the details on this page like this:
- Tick the box for Deemed Exports, SEZ Supplies with Payment, or SEZ Supplies without Payment, if it applies to your case.
- Enter the GSTIN/UIN of the receiver. The system will automatically fill in the receiver’s name, Place of Supply (POS) and Supply Type.
- Now, enter the Invoice Number, Invoice Date and Invoice Value.
- If reverse charge is applicable or if it’s through an e-commerce operator, tick the respective box.
- In the Taxable Value field, enter the value of the goods/services supplied. Based on whether it’s an interstate or intrastate supply, CGST & SGST or IGST will be calculated automatically.
- After filling everything, click on Save.
Step 4 – You’ll now be taken to a page where all your entered invoices are listed. From here, you can easily edit or delete any invoice by clicking on the options under the Actions column.
Step 5 – Click the BACK button to return to the Invoices – Receiver-Wise-Summary page.
To add an invoice for a particular receiver, just click on that receiver’s name, then scroll down and click the Add Invoice button at the bottom.
Step 6 – Click on the Back button to return to the GSTR-1 page. You will now see the B2B Invoices section showing the number of invoices you have added.
B2C
- 5A, 5B – B2C (Large) Invoices
All sales made to consumers where the invoice value is more than Rs 2.5 lakh need to be reported here.
Step 1: Click on the tile named 5A, 5B – B2C (Large) Invoices.
Step 2: You will see a summary of all large B2C invoices. To add a new invoice, just click on Add Invoice.
Step 3 – Fill in the details on this page as below:
- In the POS field, choose the state where the goods are delivered from the drop-down list. The supply type will be filled automatically.
- Enter the Invoice Number, Invoice Date, and Total Invoice Value.
- If the supply is made through an e-commerce operator, tick the ‘Is E-commerce’ checkbox.
- Enter the Taxable Value of the supplies in the taxable value field. Depending on whether it’s an inter-state or intra-state supply, CGST and SGST or IGST will show up in the tax amount field. The tax amount will be calculated automatically.
- After entering all details, click on Save.
Step 4 – You will be taken to a page showing a summary of all the invoices you entered. From here, you can easily edit or delete any invoice under the Actions section.
CDN
Step 3 – On this page, fill in the following details:
- Enter the Receiver’s GSTIN. The name will show automatically.
- Enter the Debit/Credit Note number and date.
- In the Original Invoice No. and Date field, put the invoice number and date against which the debit or credit note is issued.
- Enter the Note Value and the Reason for issuing the note.
- If the original invoice was before 1st July 2017, tick the box for Pre-GST Regime.
- Enter the Taxable Value of goods or services. Based on whether it is inter-state or intra-state, CGST and SGST or IGST will show up automatically. The tax amount is calculated based on the taxable value you enter.
- Finally, click Save after entering all the details.
- 9B – Credit / Debit Notes (Unregistered)
This section is for adding Credit or Debit Notes issued to unregistered dealers.
Step 1 – Click on the Credit / Debit Notes (Unregistered) tile.
Step 2 – On the summary page, click on Add Details to enter the Credit or Debit Note information.
Step 3 – Fill in these details on the page:
- Select the correct type from the drop-down, like B2CL, export without payment, etc.
- Enter the Debit/Credit Note number and date.
- In the Original Invoice No. and Date field, put the invoice number and date for which the debit or credit note is issued.
- Choose the Note Type from the drop-down – debit note, credit note, or refund voucher.
- Enter the Note Value and reason for issuing the note.
- If the original invoice was before 1st July 2017, tick the box for Pre-GST Regime.
- Enter the taxable value of goods or services.
- Depending on whether it’s inter-state or intra-state, CGST and SGST or IGST will show in the tax amount field.
- The tax amount will be calculated automatically based on the taxable value you entered.
- Finally, click Save after entering all details.
Amendments
Step 3 – On the summary page, click on Add Details to enter your export invoice. You can also bring in this information from the e-way bill system by clicking the IMPORT EWB DATA button.
Step 4 – Fill in these details:
- Enter the Invoice Number, Invoice Date, and Port Code in their fields.
- Next, add the Shipping Bill Number and Date.
- In the Total Invoice Value field, put the total amount of all goods or services supplied.
- From the GST Payment dropdown, select whether GST is paid or not.
- Enter the Taxable Value. IGST will be calculated automatically.
Finally, click Save.
- A.9A – Amended B2B Invoice
Step 2: Choose the financial year from the drop-down. After that, type the invoice number you want to change from the previous tax period. Then click on the ‘Amend invoice’ button.
Step 4: Click on ‘Back’. You’ll be taken back to the GSTR-1 main page. Now, in the ‘9A – Amended B2B invoices’ section, you’ll see the count of the amended invoices and the total tax amount. Remember, you only need to pay the difference in tax (if any) in the current return period.
3. 9A – Amended B2C Large Invoice
Step 1: Click on the tile that says ‘9A – Amended B2C (Large) Invoice’.
Step 2: Choose the financial year from the drop-down menu. Then, type the invoice number you want to change from the previous tax period. After that, click on the ‘Amend invoice’ button.
Step 3: Enter the revised/original invoice number for the invoice to be amended. Select the revised/original date using the calendar. Make amendments in the invoice as per requirement, and then click on ‘Save’.
The GSTR-1 page will show how many invoices have been changed and the total tax due. The taxpayer needs to pay tax only on the difference in the tax amount.
- 9A – Amended Export Invoices
To amend your export invoices, follow these steps:
Step 1: Click on the ‘9A – Amended Export Invoices’ option.
Step 2: Choose the financial year from the drop-down menu. Then, enter the invoice number you want to change from the previous tax period. Finally, click on the ‘Amend Invoice’ button.
Step 3: Enter the invoice number you want to change or keep the same. Choose the date from the calendar. Then, make the needed changes and click on ‘Save’.
Click on the ‘Back’ button. On the GSTR-1 main page, you will see the ‘9C – Amended Credit Note/Debit Note (Registered)’ box updated with the number of invoices amended and their taxable value. The taxpayer needs to pay the difference in tax amount, which is the net of amended debit notes minus amended credit notes.
- 9C – Amended Credit/Debit Note (Unregistered)
Click on the ‘9C Amended Credit/Debit Note (Unregistered)’ box and follow the same steps as mentioned above.
We have reached the conclusion of this post. If you have any questions, post them in the comment section below.
Note: This is Part 1 of our GSTR-1 filing guide. We’ll cover the remaining sections (B2C Others, Nil Rated Supplies, HSN Summary, and final filing) in Part 2.
FAQs
Q. What details are required to be filed in GSTR-1?
Ans: GSTR-1 includes all details of outward supplies (sales) made in a particular month. You need to mention B2B and B2C sales, export details, credit and debit notes, any changes made to earlier invoices or notes, tax amounts to be paid, advance payments received or adjusted, changes to earlier advances, list of documents issued, and an HSN-wise summary of goods or services sold.
Q. Can GSTR-1 be filed offline?
Ans: You can prepare GSTR-1 offline by downloading the offline tool from the GST portal. Fill in the details in the tool and generate a JSON file. Then, upload this file on the portal to file your return. Final submission has to be done online.
Q. How can you change GSTR 1 after filing B2B invoices?
Ans: If you’ve already filed GSTR-1 and need to correct any B2B invoice, you can do it in the next month’s GSTR-1. Just pick the invoice you want to change, update the details correctly, and save it. You can also make changes using GSTR-1A if it applies.
