The introduction of GST is a major step in the transformation of the indirect tax system in India. It mitigated the cascading effects of taxes and lessened the tax burden for consumers. It paved the way for a common national market, spurring economic growth. But most importantly, GST brought transparency and efficiency to the tax system in the country. As per the GST Act, all businesses providing goods and services and whose turnover is above a specified threshold limit are required to register under GST. It is mandatory for all registered taxpayers to comply with the rules and regulations stated in the act.
Essentials of GSTR-1
All registered normal and casual taxpayers are required to furnish a statement in Form GSTR-1 with details of outward supplies of goods and services, monthly or quarterly, depending on the nature of their business. They must submit this return electronically in the GST portal. Input service distributors, composition taxpayers, persons liable to deduct tax under Section 51, and persons liable to collect tax under Section 52 are not required to file Form GSTR-1. Taxpayers must file a NIL return when there is no business activity.
Due date to file GSTR-1
The due date to file Form GSTR-1 for a given tax period is the 11th day of the succeeding month for monthly filers and the 13th day of the month succeeding the end of every quarter for taxpayers who file the return quarterly. Businesses whose turnover does not exceed 5 crores in the preceding financial year or who have registered during the financial year and expect the turnover to be up to 5 crores can opt for quarterly filing of GSTR-1.
Details required in GSTR-1
The following details pertaining to the tax period must be furnished in Form GSTR-1:
- Invoice details of supplies to registered persons, including those having UIN;
- Invoice details of Interstate supplies to unregistered persons with invoice value greater than Rs. 2,50,000 (consumers)
- Details of credit or debit notes issued by the supplier against invoices.
- Details of the export of goods and services, including deemed exports (SEZ).
- Summarized state-level details of supplies to unregistered persons (consumers).
- Summary details of advances received in relation to future supply and their adjustment.
- Details of any amendments effected to the reported information for either of the above categories.
- Nil-rated, exempted, and non-GST supplies and
- HSN/SAC-wise summary of outward supplies.
Also read: Common errors and mistakes in GSTR-1 filing
GSTR-1 return filing procedure
The GSTR-1 return filing procedure on the GST portal comprises the following steps:
Login to the GST portal with valid credentials and navigate to the services>returns>returns dashboard option.
The file return page is displayed. Select the financial year and month for which you need to file the return and select GSTR-1 from the drop-down list in the search option. Click on the prepare online option for entering the invoice details in the portal. You can file offline by clicking the offline button and uploading the JSON file containing the invoice and other details that is prepared through the offline tools.
The GSTR-1-Details of Outward Supplies of Goods and Services page is displayed. By clicking the help button, you can view help related to the filing.
Steps to file the GSTR-1 summary
- Download details from e-invoice (excel sheet) in case of generation of e-invoices
- Add or amend the records in GSTR-1
- Click ‘generate summary’ button to generate the summary
- Click ‘proceed to file, summary’ button to view the final summary before filing
- Click the ‘file statement’ option to file the GSTR-1-IFF after proper authentication, either with a digital certificate or electronic verification certificate.
Auto-population of e-invoice details in GSTR-1
As per a notification from the government, certain classes of taxpayers are required to generate e-invoices. It is mandatory for them. These taxpayers are required to prepare and issue their e-invoices in the prescribed format and report them to the invoice registration panel (IRP).
The invoices reported in the IRP are given a unique invoice reference number (IRN). The invoices, debit notes, and credit notes reported on the IRP are transmitted electronically to the GST system two days after their generation. They are auto-populated in the respective tables of GSTR-1 of such taxpayers, with the source of document mentioned as an e-invoice and IRN details also mentioned against each record.
Important points to be noted regarding auto-population of e-invoices in GSTR-1
- The tax period of GSTR-1 in which the e-invoice will be auto-populated will be as per the document date, irrespective of the date on which the document (invoice, debit, or credit note) is reported on the IRP and IRN generated.
The taxpayer reports the invoice date as August 31, 2022, on September 5, 2022. The invoice date will be reflected in GSTR-1 of August 2022, though the IRN is generated in September 2022.
- If the taxpayer reports the invoice, debit note, or credit note on the IRP after filing GSTR-1 for that period, then the e-invoice will not be auto-populated in any subsequent GSTR-1. The excel file containing the e-invoice details can still be downloaded from the GSTR-1 dashboard for the tax period to which the document pertains.
A taxpayer reports an invoice dated September 30, 2022, to October 25, 2022. The GSTR-1 for September has already been submitted on October 10, 2022. Then these invoice details will not be auto-populated in GSTR-1 and is available for download in Excel format, appearing on the GSTR-1 dashboard for September 2022.
- If the taxpayer reports the document on the IRP after manually entering it in GSTR-1, the manually entered data will not be overwritten even if the GSTR-1 is not filed. The taxpayer can still download the Excel file containing the e-invoice data for the tax period to which the document pertains from the GSTR-1 dashboard. Since the document already exists in GSTR-1 and is not auto-populated in GSTR-1 from IRP, a message will be mentioned in the excel sheet against the specific document.
A taxpayer reports an invoice dated September 16, 2022, on the IRP on September 21, 2022, but manually adds this invoice to GSTR-1 before September 21, 2022. Then this invoice entered manually in GSTR-1 will not be overwritten and can be viewed in the Excel file.
- The GST system aggregates the item-level details reported in the e-invoices at rate level for auto-population purposes in GSTR-1. Additional details like source (e-invoice), IRN, and IRN date will also be displayed in GSTR-1.
- The data reported in e-invoices should match the data reported in GSTR-1. In the event that the taxpayer edits the data auto-populated in GSTR-1 from e-invoices, such edited documents will be treated as if they were not auto-populated but uploaded separately by the taxpayer. Thus, the system will delete the data auto-populated in the source, IRN, and IRN date fields. Therefore, taxpayers must modify or update the auto-populated details from e-invoices only if they are not as per the documents issued by them.
- Before filing GSTR-1, taxpayers must review the details of e-invoices auto-populated in specified tables by viewing them online on the GST portal, downloading the JSON file, or using APIs through GST Suvidha Providers (GSPs).
- The documents reported on the IRP can be cancelled within a specified period. Such documents are deleted from GSTR-1. The status of the document will be uploaded in the Excel file, from valid to cancelled.
- An additional facility for consolidated download of all documents auto-populated from the invoice registration portal (IRP) is available in the GSTR-1 dashboard. This excel file is available on the GSTR-1 dashboard for the tax period to which the document pertains. The excel file contains document-wise details reported on the IRP for all the documents. Taxpayers can use the link ‘e-invoice download history’ to view the list of the last five downloaded files.
My master facility
GSTN has provided the taxpayers with the ‘My Master Facility’ to enable them to create a product master at the portal, which is a list of all commodities or products traded by the trader. The functionality also allows the taxpayer to create a master list of all its suppliers or recipients. This facility helps the taxpayer with speedy data entry in the statement of outward supplies in Form GSTR-1. It is available both offline and online. Up to 500 records can be uploaded in the masters to both product and supplier recipient masters. New records can be added after the previous records are deleted. The facility is available to regular taxpayers. That is normal for SEZs and casual taxpayers.
A GSTR-1 summary is important as the details of the invoices reported can be checked and modifications, if any, can be made before filing the returns. Accurate filing of returns is crucial for compliance and to avoid notices from the tax authorities. Moreover, the recipient’s claim for input tax credit is based on the GSTR-1 of the supplier. So, an accurate furnishing of details of sales in the return is very important to ensure that the recipient avails the correct input tax credit.
Frequently asked questions
Can the invoices uploaded successfully be deleted or modified?
Answer: The invoices that are uploaded successfully can be modified or deleted by clicking on the edit/delete option provided until the form GSTR-1 is submitted.
If the GSTR-1 for the previous month is not filed, can the taxpayer file the return for the current month?
Answer: No, according to Section 37(4) of the CGST Act, a taxpayer is not allowed to file the GSTR-1 of the current month if the return of the previous month is not filed.
Is there a separate option to view the auto-generated e-invoice details in Form GSTR-1?
Answer: No, there is no separate option to view the GSTR-1 only with the auto-populated e-invoice details. The details get updated in the existing table itself. The taxpayer must download the summary and check it in.