GSTR-1 Filing Process (Part-2)
GSTR-1 Filing Process: Step-by-Step Guide to GSTR Return
In this post, we will discuss the remaining sections of GSTR-1 return filing, that includes B2C Others, Nil Rated Supplies, and the HSN Summary. We’ll also walk you through the steps for final submission and filing. If you haven’t read Part 1 yet, we recommend going through it first for a clear understanding of the earlier sections.
<< Read here to know on GSTR-1 return filing process – Part 1 >>
B2C Others
- 7 – B2C Others
This section is for B2C sales where the invoice value is less than ₹2.5 lakh.
Step-by-step:
- Click on the 7 – B2C Others tile.
- If the sale is through an E-commerce platform, go to the E-commerce tab.
- If it’s not through E-commerce, select Other than E-commerce tab.
Now click on the Add Details button at the bottom right to enter the invoice info.
Step 3: Fill in the details as below:
- Choose the Place of Supply (State Code) where the goods/services were delivered.
- Supply Type will be filled in automatically.
- Enter the taxable value of the supplies made.
- Select the GST rate that applies.
- If sold through an e-commerce platform, enter the GSTIN of the operator.
- Click on Save.
Step 4: Click the Back button to return to the GSTR-1 page. Here, you can see the summary of B2C Others invoices.
- 8A, 8B, 8C, 8D – Nil Rated Supplies
This section is for entering all supplies that fall under nil-rated GST.
Step 1: Click on the tile named 8A, 8B, 8C, 8D – Nil Rated Supplies.Step 2: Click on Edit to start entering the details.
Step 3 : Now, fill in the details for Nil Rated, Exempted (other than Nil rated/non-GST), and Non-GST supplies under these categories:
- Inter-state supply to registered dealer
- Inter-state supply to unregistered dealer
- Intra-state supply to registered dealer
- Intra-state supply to unregistered dealer
Step 4: After entering the amounts, click on ‘Save’. You’ll see a message on top confirming it’s saved successfully.
Step 5: Tap the back button to return to the GSTR-1 page. There, you’ll be able to see a summary of all nil-rated supplies made.
- 11A(1), 11A(2) – Tax Liability (Advances Received)
Enter all supplies for which you have received advance payments but haven’t raised an invoice yet.
Step 1: Click on the 11A(1), 11A(2) – Tax Liability (Advances Received) option.
Step 2: You’ll see the Tax Liability (Advance Received) – Summary page. Now, click on ADD STATE WISE DETAILS to enter the advance amount and the related tax liability.
Step 3: Fill in the following details on this page:
- Choose the Place of Supply (State Code) where the goods or services were delivered. The Supply Type will be filled in automatically.
- Enter the total Gross Advance Received. Depending on whether it’s an inter-state or intra-state supply, IGST or CGST & SGST will be auto-calculated.
After entering the details, click on Save.
Step 4: Click the back button to return to the GSTR-1 page. There, you’ll be able to see the summary of advance adjustments.
- 11B(1), 11B(2) – Adjustment of Advances
Here, you need to enter all the invoices raised during the month for which the return is being filed, but where the advance payment was already received and tax paid in earlier months.
Step 1: Click on the tile named 11B(1), 11B(2) – Adjustment of Advances.
Step 2: On the summary page, you will see the tax already paid on invoices raised in the current period. Click on the button ‘ADD STATE WISE DETAILS’ to add details of invoices issued now, for which tax was already paid earlier.
Step 3: Enter the following details:
From the drop-down, select the POS (Place of Supply), which means the state where the outward supply is made. The supply type will automatically appear based on the POS you choose.
Enter the advance amount received in the ‘Gross Advance Adjusted’ field. The IGST or CGST and SGST will be calculated automatically.
Finally, click on the Save button.
Step 4: Click the back button to return to the GSTR-1 page. Here, you will find a summary of the advance adjustments.
HSN
5.12 – Summary of outward supplies by HSN
While filing GSTR-1, a dealer needs to provide a summary of outward supplies based on HSN codes, along with details of rates and quantities.
Step 1: Click on the tile named ‘HSN-wise summary of outward supplies’.
Step 2: Then click on the ‘Add Details’ button at the bottom right.
Step 3: Fill in the following details on this page:
- Enter the HSN Code for the outward supplies.
- Write a brief description of the supplies.
- From the ‘UQC’ drop-down, choose the unit of measurement like KGs, Litres, etc.
- Enter the total quantity, total value, and total taxable value of the supplies.
- Now enter the IGST or CGST and SGST depending on whether the sale is inter-state or intra-state.
- Click on ‘Add’, then on the next page, click the ‘Save’ button.
Step 4: Click the back button to return to the GSTR-1 page. There, you will find the summary of outward supplies sorted by HSN codes.
- 13 – Documents Issued
Every taxpayer must share the details of all documents issued in a month.
Step 1: Click on the ‘Documents Issued’ tile.
Step 2: Click on ‘Add Document’.
Step 3 : There will be 12 categories of documents. Please enter the serial number of the invoice issued, total invoices issued, and the number of cancelled invoices in the given fields. The net invoices will be filled automatically.
HSN
Step 4 : After entering all the document details, click on Save.
- 11A – Amended Tax Liability (Advance Received)
Step 1: Click on the 11A – Amended Tax Liabilitytile.
Step 2: Choose the Financial Year for which you want to make changes.
Then select the Return Filing Period for earlier tax declarations.
Finally, click on the Amend Invoice button.
Step 3: Make the necessary changes. However, you cannot change the place of supply. Then click on ‘Save’.
The taxpayer will be taken back to the previous page with the message shown below.<
On the GSTR-1 main page, the tile ‘11A – Amended tax liability (Advance received)’ will now show the number of amended invoices along with their taxable value. The taxpayer needs to pay tax only on the difference in tax liability in this tax period.
- 11B Amendment for Adjustment of Advances
Step 1: Click on the ‘11B – Amendment of adjustment of advances’ tile.
Step 2: Choose the financial year for which you want to make changes.
Also, select the return filing period for the earlier tax declarations.
After that, click on the ‘Amend invoice’ button.
Please make the necessary changes. Remember, the place of supply cannot be changed. After that, click on the ‘Save’ button.
The taxpayer will be taken back to the previous page with a message saying “Request accepted.”
Click on the ‘Back’ button. On the GSTR-1 main page, you will see the ‘11B – Amended or adjustment of advances’ tile showing the number of amended invoices and their taxable value. The taxpayer needs to pay tax for this period only on the difference in tax liability.
Step 1: Click on the ‘10 – Amended B2C (others)’ tile.
Step 2: Choose the year and month of the previous tax period’s declarations from the drop-down. Then select the original POS and click on the ‘Amend details’ button.
Step 3: Choose the revised or original state code from the drop-down list. Make the needed changes. Remember, you cannot change the place of the supply field. Then click ‘Save’.
You will be taken back to the previous page.
Now, click the ‘Back’ button. On the GSTR-1 main page, you will see the ‘10- Amended B2C (others)’ tile showing the number of invoices amended and the taxable value.
The taxpayer must pay the tax difference in this tax period only.
Generate the GSTR-1 summary
Scroll down to the bottom of the page and click on ‘Generate GSTR-1 summary’ to add the auto-filled details that need the recipients’ action.
Generate the GSTR-1 summary
The summary will be ready and shown on the screen soon. Please check again after one minute.
After the summary is ready, you will see a success message at the top of the page.
The GST Portal automatically updates the summary every 30 minutes. If you want to see the summary right after adding invoices, you can click on the ‘Generate GSTR-1 Summary’ button to create it instantly. But remember, you can only generate the summary once every 10 minutes. If you try to generate it before 10 minutes have passed, an error message will appear at the top of the page.
Preview the GSTR-1
After generating the GSTR-1 summary, click on the ‘Preview’ button. This will download a draft summary of your GSTR-1 return. It’s a good idea to carefully check the summary and verify the entries in all sections before submitting the GSTR-1.
Acknowledge and submit the GSTR-1 return
Once your GSTR-1 return is ready, tick the acknowledgement box to confirm that you have checked all the details and that the information given is correct. Also, remember that after submitting, you cannot make any changes. Once you tick the box, the submit button will become active.
Click the ‘Submit’ button to send your GSTR-1. A pop-up will appear. Click ‘Proceed’ to confirm. After that, the GSTR-1 status will show as ‘Submitted’.
File GSTR-1 with DSC or EVC
After submitting the GSTR-1 return, simply click on the ‘File Return’ button.
Click on ‘File with DSC’ or ‘File with EVC’, whichever you want to use to file your GSTR-1 return. If you choose DSC, select your digital signature. If you choose EVC, enter the OTP sent to the authorised signatory’s mobile number and email to complete the filing.
On successful filing, a success message along with the ARN will be shown.
So, that brings us to the end of this post. If you have any doubts or something’s unclear, feel free to drop your questions or comments below; we will be happy to help.
