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How-to-file-GSTR-1

 

How to file GSTR-1

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GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. Now, I am telling about GSTR 1, how you can file it-

  1. First, Login at www.gst.gov.in
  2. Next, Login with Username & Password
  3. Next, go to “Dashboard” and click on “File Returns”
  4. Next, the screen will display as below then select Financial year or Return filing period- How-to-file-GSTR-1
  5. Next, the screen will display as below, select “GSTR-1” to file your return, you can file online or through offline- How-to-file-GSTR-1
  6. Next, the screen will be display as below, fill the bill wise details of taxable supply to registered dealer (B to B) (including UIN) (In Table 4A, 4B, 4C & 6C)- How-to-file-GSTR-1
    • 4A – Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator– This means the above-mentioned details for normal taxable supplies.
    • 4B – Supplies attracting tax on reverse charge basis – This means the above-mentioned details for Supplies made under Reverse Charge.
    • 4C – Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) – This means the above-mentioned details for Supplies made by way of an E-Commerce operator. In addition to above it would also require GSTIN of e-commerce operator.
     
  7. Next, the screen will be display below, fill the bill wise details of interstate supply to unregistered dealer (B to C) if the value of invoice is above to Rs. 2,50,000/- (if any in table 5A & 5B)- How-to-file-GSTR-1
    • This will include B2B invoices i.e. sale to unregistered dealer and
    • The details of B2C supplies made online through e-commerce operator
     
  8. Next, the screen will be display as below, fill the details of debit or credit notes issued to registered dealers (if any in table 9B)- How-to-file-GSTR-1
  9. Next, the screen will be display as below, fill the details of debit or credit notes issued to unregistered dealers (if any in Table 9B)- How-to-file-GSTR-1
  10. Next, the screen will be display as below, fill the details of supply by way of export, deemed exports, export made to SEZ unit (if any in Table 6A)- How-to-file-GSTR-1
  11. Next , Amendment to details of outward supplies to registered persons (B to B), Unregistered persons (B to C), Export supplies, of earlier tax periods (if any in table 9A)-
  12. Next, Amendment to credit/debit notes issued to registered persons (B to B), Large Unregistered persons (B to C), of earlier tax periods (if any in table 9C)-
  13. Next,the screen will be display as below, fill the details of supply (Net of Debit/Credit notes) to unregistered persons (B to C) (if any in table 7) other than supplies above (if any in table 5)- How-to-file-GSTR-1
  14. Next, the screen will be display as below, fill the details regarding NIL rated, exempted or non-GST supplies (if any in table 8A, 8B, 8C & 8D)- How-to-file-GSTR-1
  15. Next, the screen will be display as below, fill the details regarding tax liability for Advances received (if any in table 11A (1) & 11A (2)- How-to-file-GSTR-1
  16. Next, the screen will be display as below, adjusting the advance received in this tax period (if any in table 11B (1) & 11B (2) and adjusted against supply as above (if any in table 4, 5, 6 & 7)- How-to-file-GSTR-1
  17. Next, the screen will be display as below, fill the detail of HSN wise outward supply (in table 12)- How-to-file-GSTR-1
  18. Next, the screen will be display as below, fill the invoice details issued against outward supply (in table 13)- How-to-file-GSTR-1
  19. Next, acknowledge the declaration and submit.
  20. At Last, click on “File Return” and attached the DSC or EVC as you have.
See related posts : GSTR 9 Annual Return for Normal Registered Taxpayers  



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