What is GSTR-1?

GSTR -1 is the online return form filed by registered business to record all the transactions related to the outward supplies. It is the type of return which contains all the sale transactions during the month/quarter. GSTR-1 is the based document on which the whole GST compliance mechanism runs.  It is mandatory for all businesses to file GSTR-1.

Download GSTR 1 format in PDF Form

Due Dates for filing GSTR-1

Under GSTR-1, you can file 2 types of returns- Monthly return or Quarterly return.

1. Monthly Returns – Due date of monthly returns is the 11th of the next month

For eg.  – June 2019  – due date will be 11th July 2019

1. Quarterly Returns –  Due Date of quarterly returns is the end of succeeding month.

For eg. – April -June 2019 – Due date will be 31st July

If the taxpayer’s turnover is up to 1.5 crores, he has an option to choose between monthly or quarterly returns whereas if the turnover is more than 1.5 crore, he needs to file monthly returns.

Step by Step procedure to file online GSTR-1 return

1. Login to GST page www.gst.gov.in  with valid username and password.
2. Click on Services < Returns < Returns Dashboard
3. Put Financial Year and Return Filing Period (month) on file Returns Page and click the search button
4. You need to opt for Quarterly or Monthly returns on option form. After opting any form of returns you have an option to change the preference for Return filing by Edit button.
5. You need to click on Prepare Online or Prepare offline on The GSTR-1 – Details of outward supplies of goods or services page.
6. You need to generate GSTR 1 summary by clicking on Generate GSTR 1 summary button. It will include the following information-

• GSTN – GSTN is a unique number given to every registered member.
• It also includes Legal Name of the business, Trade Name, Financial year,                Return Period, status & Due date
• The taxpayer has to submit Aggregate turnover in the preceding financial year and Aggregate turnover – April to June 2017.
• It will update all the details related to GSTR-1.

7. File the details in all 13 tiles.

8. Acknowledge and submit GSTR1 to freeze the data.

9. Click on File Return to file GSTR 1.

An Application Reference Number(ARN) is generated on the successful filing of GSTR-1. An email and SMS are also sent to the registered applicant on his/her primary email address and phone number.

Details to be furnished under GSTR-1 

1. Details of the sales of registered persons & unregistered persons

• B2B (4A, 4B, 4C, 6B & 6C ) – It is Business to Business invoice. It includes details of every registered party with GSTN No. 

• B2C – Small  (5A & 5B) – It is Business to Small Customer Invoice. If the invoice amount is up to 2,50,000 it should be considered as B2C – small.

• B2C – Large (5A & 5B) – It stands for Business to large Consumer Invoice. If the invoice amount is more than 2,50,000 and it is interstates sales than it should be treated as B2C- large.

Above details should be submitted in GSTR1 form. 

2. Debit Note and Credit Note – Details related to Debit Note and Credit note should be furnished under GSTR- 1

When the amount payable by the purchaser to seller decreases due to bad quality of goods or goods are not up to the mark then the purchaser will issue Debit Note in favour of Seller. For the acknowledgement of this Debit Note, the seller will issue Credit Note in favour of the purchaser.

When the amount payable by the purchaser to seller increases due to extra goods being delivered or goods which have been delivered earlier had been charged at incorrect value than the seller will issue Debit Note in favour of the purchaser and for its acknowledgement purchaser will issue Credit Note.

3. Details related to Nil Rated, Exempted, Zero Rate, and Non-GST supplies – Details related to Nil Rated, Exempted, Zero Rated and non – GST supplies items should be submitted under GSTR- 1.

• Nil Rated – Everyday items such as grain, salt & jaggery, etc.
• Exempted – Basic essentials such as Bread Milk & fruits etc
• Zero Rated  – Exports and supplies to Special Economic Zones.
• Non- GST supplies – Goods which do not come in the scope of GST – Alchohol, Petrol & Diesel, etc.

4. Advance received for future delivery of Goods

5. HSN(Harmonized System of Nomenclature wise summary of Outward supplies and Service Accounting Code(SAC)

6. Details of Documents issued during the tax period.

Persons exempted from filing GSTR-1

• Input Service Distributors (ISD)
• Taxpayer liable to collect TCS or TDS
• Dealers registered under the Composition Scheme
• Suppliers of online information, database access or retrieval services (OIDAR), who have to pay tax themselves.
• Non-resident taxable person

Penalties & Late fee

Late fee for not filing GSTR1 is Rs 200 per day (Rs 100 for CGST & Rs 100 for SGST).

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