GSTR 1 – How to File GSTR 1 Return? (Due Date Extended)

GSTR 1 is a GST return to submit monthly sale detail. Every registered dealer must file GSTR 1 return on 20th of every month for the last month period.

The GSTR 1 return must file by every registered dealer even have no sale during previous month. It must be filed by zero value.

GSTR 1 Return Due Dates

• The due date for the quarter July to September 2017 5th September 2017. (Due Date Extended up to 10th September 2017) Update on 09-09-2017 (Due date further extended up to 10th October 2017) – Check here
• Further Extended up to 31st December 2017 (Notification No.57/2017 Released) for the persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year – Download Notification Here

Persons Required to File GSTR 1

• Every registered persons who has GSTIN required to file GSTR 1 without any delay.
• Every registered persons means every registered person even if you have no sale during the previous month. You must file zero return.

Know more about GSTIN – Search GSTIN

Person Not Required to File GSTR 1

GSTR-1 need not to be filed by every person i.e. there are some exceptions to this return. Following are the person which are not required to file GSTR-1:

• Input Service Distributor
• A non-resident taxable person
• Person paying tax under Composition scheme (Section 10)
• Person paying TDS (Section 51)
• E-commerce operator paying TCS (Section 52)

How to File GSTR 1

• GSTR 1 can be filed only by GST common portal. No physically GSTR 1 will be accepted by any Government department.
• There are total 13 section to fill GSTR 1.
• These 13 section can be filed by offline tool provided by GST common portal or you can file it itself on GST common portal.  We will cover the complete procedure to file GSTR 1 in our next article.
• After filing required columns you have to submit and e-verify GSTR 1.
• You can e-verify GSTR1 with EVC option or DSC option.

Check How to File GSTR 1 Nil Return

GSTR 1 – 11 Sections to Filed

There are 11 sections to fill in GSTR 1 then you can submit and e-verify GSTR 1 as follows:

1) GSTR 1 – B2B (Business to Business) Sales Details

Invoice-wise details should be submitted in case of intra-state supplies (between one state) and inter-state supplies (between different states) to a registered person. Here registered person means who have GSTIN.

2) GSTR 1 – B2C (Business to Consumer) Sales Detail

In a situation of inter-state supplies to an unregistered person (Who have not GSTIN) where invoice value is more than Rs.2.5 lakh, invoice wise details should be submitted but if the value of invoice is less than Rs.2.5 lakh, consolidated State-wise details should be submitted.

3) GSTR 1 – Credit/Debit Notes (Registered)

Here you should enter all credit debit notes to registered dealers.

4) GSTR 1 – Credit/Debit Notes (Unregistered)

5) GSTR 1- 6A (Export Invoices)

Enter here all export sales detail.

6) GSTR 1 – B2C (Others) Sales Details

Enter here sales detail/invoices to business to unregistered dealers/consumers having value less than Rs.2,50,000.

7) GSTR 1 – Nil Rated Supplies

Enter here intra state and interested sale NIl rated supplies, exempted and Non-GST supplies.

8) GSTR 1 – Tax Liability (Advance Received)

Enter here all advance received against future supplies.

9) GSTR 1 – Adjustment of Advances

10) GSTR 1- HSN Wise Summary of Outward Supplies

11) GSTR 1- Documents Issued