Basics and FAQ’s on GST Return – GSTR-1

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.

GSTR-1 Monthly or Quarterly Filling :

Businesses with annual sales of upto Rs. 1.5 crore can opt to file quarterly returns.

Other taxpayers with annual sales above Rs. 1.5 crore have to file monthly return.

Quarterly GSTR-1 Return Due Date 

Quarter Due date
Apr-Jun 31st July
Jul-Sep 31st October
Oct-Dec 31st January
Jan- Mar 30th April

Monthly GST GSTR-1 Return Due Date : 11th day of the next Month.

for example :

Period Dates
April 11th May
May 11th June
June 11th July
July 11th Aug

Note : The government changes due dates of GST Return as per arising situations & needs. Kindly refer the latest Due Dates.

Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

  • Input Service Distributors
  • Composition Dealers
  • Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
  • Non-resident taxable person
  • Taxpayer liable to collect TCS
  • Taxpayer liable to deduct TDS

Note : Return once filed cannot be revised. Any mistake made in the return can be rectified in the next periods (month/quarter) return. It means that if a mistake is made in September GSTR-1, rectification for the same can be made in October’s GSTR-1.

Late Fees and Penalty

Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act. The late fees will be charged from the date after the due date.

Note: The late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return).

FAQ’s on GSTR-1 Return :

A. Should I file GSTR-1 even if there are no sales in a month?

Yes, filing GSTR 1 is mandatory. If your total sales for a year is less than Rs 1.5 crore you need to file the return on a quarterly basis

B. Can I upload invoice only while filing the return?

You can upload invoices anytime. It is highly advised that you upload invoices at regular intervals during the month to avoid bulk upload at the time of filing return. This is because bulk upload takes a lot of time.

C. Can I change a bill uploaded on GST?

After uploading bills you can make changes multiple times. There is no restriction on changing invoices after uploading them. But you can change an invoice only before submitting a return. Once submitted the numbers are frozen.

D. Should I file GSTR-1 even after filing GSTR-3B?

GSTR-3B is a simple return to be filed by traders on a monthly basis only till March 2018. You still need to file the return on a monthly or a quarterly basis.

E. I have opted for composition scheme. Should I file GSTR-1?

GSTR-1 should not be filed by you. GSTR-4 on a quarterly basis has to be filed by a taxpayer opting for composition scheme.

F. Should I make GST payment after filing GSTR-1?

GSTR-1 is a return where details of sales are filed with the government. No tax has to be paid after filing this return. The tax has to be paid at the time of filing GSTR-3B (notified for months until March 2019).

G. I filed GSTR-1 for July 2017. My annual sales are below Rs. 1.5 lakh. Should I file a quarterly or monthly return?

You need to file a quarterly return. Also since July return is already filed you should omit July sales from your return.

H. Can amendments be made to details already filed in GSTR-1? If yes, then what will be the filing period to make amendments?

Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the return

For example: Mr. X of Kerala has sold goods to Mr. Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared in the GSTR-1 of August 2017.

Now he realised that he made a mistake in the date of invoice, so he can make an amended invoice with correct invoice date i.e. 16th August 2017

This amended invoice can be shown in the GSTR 1 of September 2017

I. What should the ‘Revised date’ be in the amended invoice?

The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.

For example, if an original invoice dated 12/07/2017 is being amended in August then the revised invoice date cannot be later than 31/07/2017

J. What are the amendments not admissible or not allowed?

Following details cannot be amended at Invoice level :

1. The Customer GSTIN

2. Changing a tax invoice into bill of supply

3. Following with respect to Export Invoices cannot be amended:

a) Shipping Bill Date/Bill of Export Date

b) Type of Export- With/Without payment

4. Following with respect to Credit Debit Notes cannot be amended:

a) Receiver/Customer GSTIN.

Note: However you may amend & link any other invoice for the same

GSTIN.

b) Place of Supply

c) Reverse charge applicable

Reason: Since the above details are based on the original Invoice which it
Is linked to, Hence these details must match with the details of the linked
Invoice.

5. If the receiver of goods has taken action on the invoices i.e. accepted or
modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table.

Following details cannot be amended at summary level

      1. Nil Rated
      2. HSN summary of Outward supplies
      3. Cannot add a new place of supply

Note: However, you can replace the existing place of supply with another place of supply with some limitations. Refer the examples given below

K. What are the amendments allowable with respect to the Place of supply?

With respect to Place of Supply, note the following:

  1. You can amend the original place of supply for a transaction.
  2. You cannot add any new place of supply to a transaction.

Let us understand the above with the following scenarios:

Nature Place of supply Rate of Tax Taxable Value Amendment
Original Kerala 18% 10000
Allowed
Amended To Karnataka 18% 10000
Original Kerala 28% 50000
Allowed
Amended To Karnataka 18% 50000
Original
Karnataka
5% 10000
Allowed
12% 20000
Amended To Karnataka 18% 30000
Original Kerala 18% 60000
Allowed
Amended To
Karnataka 28% 20000
Karnataka 12% 40000
Original
Kerala
18% 60000
Not Allowed
12% 40000
Amended To
Karnataka 28% 50000
Kerala 12% 50000

 

We can see that in all those cases where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.

But in the last case where in addition to Kerala, Karnataka is also added as a place of supply ( irrespective of change in tax rates or invoicing ) amendment does not hold good.

L. Where to show the amended invoices in GSTR-1?

Declare the amended invoices or details in the tax period in which the amendment takes place as follows:

 

Sl. no. Type of Amendment Explanation
1 B2B Amendments (9A) Amendments made in the invoices already issued earlier must be reported here.These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.
2 B2C Large Amendments (9A) Amendments in the original invoices already issued must be mentioned hereThese reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where

1. Supply is made interstate and

2. Total invoice value is more than Rs 2,50,000/-

3 Credit/Debit Notes (Registered) Amendments(9C) Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to registered taxpayer), will be reported here.
4 Credit Debit Note (Unregistered) Amendments(9C) Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.
5 Export Invoices Amendments(9A) Amended invoices issued against already issued original invoices must be reported here.Export invoices includes

1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST.

2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply

(It excludes deemed exports & supply to SEZ)

6 B2C Others Amendments (10) Amendments made in the invoices already issued earlier must be reported here.These are all those invoices not covered under

1. B2B

2. B2C Large

3. Exports

7 Advances Received (Tax Liability) Amendments (11(2)) Any amendments made to the advances received in previous tax periods has to be declared here.
8 Adjustment of Advances Amendments (11(2)) Any amendments made to the advances adjusted in previous tax periods has to be declared here.