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Jun 10, 2022

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The registered GST users, that are businessmen, firms or regular suppliers and others need to record all the outward supplies made by them during the periodic times (such as monthly or quarterly). In brief, GSTR 1 is a sales return which is required to be filed by every registered GST individual or firm. 

This form contains details of all the sales & supply of goods/services. At the same time, sellers should keep in mind those vendors who supply composite items, non-resident foreign taxpayers and one with unique identification numbers are not applicable. 

Pre-Requisite for GSTR1 

Some of the mandatory formalities that one should fulfil before filing GSTR 1 are as below-

  1. One should be registered under GST and have GSTIN.
  2. One should safely keep up all the invoices for all the transactions they have made. Transactions include inter & intra state which can be business to business or business to consumer as well as non-GST, exempted supplies or even the stock transfer between one different business location. 
  3. One should file GST returns either by Electronic verification code or by digital signature certificate. Giving ease to individuals in filing, one can also file GST returns using an Aadhar card via e-sign.

While filing three important aspects that have to be kept in mind. That is-

  1. According to the type of customer segment
  2. According to the nature of the supply
  3. And according to the mode of supplies made. 
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    Who should file for GSTR 1?

    Every individual who is registered under GST is required to file GSTR 1 irrespective of whether the transactions are carried out or not. For payer of nil GSTR-1, one can file via mobile which began in the 1st week of July 2020.

    Entities that are exempted from filing GSTR-1:

    1. Taxpayers who are liable to collect or deduct TCS or TDS respectively.
    2. Non-resident taxable person.
    3. Input service distributors and composition dealers
    4. Individuals who supply online information and database access or retrieval services (OIDAR) have to pay taxes according to Section 14 of the GST Act.

    Initially, the penalty is charged for not filing or paying the late fee of GSTR-1 which is Rs. 200/ day. Penalty for late fees will be charged from the date after the due date. Recently, from February 2021, a late fee is charged at Rs. 50/day and Rs. 20/day for nil return filer.

    Maximum Late fee charged-

    1. Registered Person with no outward supplies – Maximum late fee Rs. 500
    2. Registered Person with turnover up to Rs. 1.5 crore (in the preceding financial year) – Maximum late fee Rs. 2000
    3. Registered Person with turnover between Rs. 1.5 crore to Rs. 5 crores (in the preceding financial year) – Maximum late fee Rs.5000
    4. Registered Person with turnover more than Rs. 5 crore – Maximum late fee Rs. 10,000.

    Terms in GSTR-1    

    B2B: It stands for business to business or in simple terms, from one registered taxpayer to another registered taxpayer.

    B2C: It stands for business to consumer or in simple terms from one registered user to an unregistered user.

    POS: It stands for Place of Supply which is where the goods or service is supplied

    UIN: It stands for Unique Identification Number. It is given to a special class of individuals such as those who are registered for foreign diplomatic missions & embassies (who are not liable for taxes in the India Territory)

    GSTIN: It stands for Goods and Services Tax Identification Number which is given to registered GST enrolled entities who are required to collect as well as file for GST returns

    SAC: It stands for Services Accounting Code. It is filed in the case of a supply of services

    UQC: It stands for Unit Quantity Code. It is a measuring quantity under GST.

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    Steps to file GSTR-1

    The following simple steps will guide one to file for GSTR1. They are-

    1. Visit the government GSTN portal and log in with one’s credentials.
    2. Go to the service section and click on “Returns”.
    3. On the “Return Dashboard” select the month & year for which you have to file then click on GSTR 1.
    4. One can prepare documents online or upload the returns.
    5. Add invoices. Then click “Submit”
    6. Once all the information is perfect, click on “GSTR 1”
    7. Finally, sign digitally E-sign
    8. After confirmation, one will receive acknowledgement which is in the form of an Acknowledgement Reference Number (ARN)

    Due Dates of filing GSTR-1

    The date of monthly filing is the 11th of the subsequent month and quarterly filing is the last date of the month following the end of the quarter.

    How to file Nil GST Return?

    Nil GST Return means that when an entity for a particular tax period has not carried out any outward or inward supply.

    Nil GST is filed via the online Government GST portal. Some of the simple steps are described as follows:

    1. One should log in to the GST portal via one’s credentials.
    2. Then click on Services > Returns > Returns Dashboard
    3. On the File Returns page. Select & fill on the Financial Year & Return Filing Period (for the period for which one file the return). Then click on the “SEARCH” button.
    4. Then on the Monthly Return (GSTR3B) click “Prepare Online”.
    5. On the next screen, one should ensure that all the fields are nil (that is, empty)
    6. Click on the “Preview and Submit GSTR3B”
    7. For final confirmation, a pop-up screen will appear. Click on “Confirm & Submit”
    8. Finally, for authentication, the portal provides an option for signing the filled document via Digital Signature or Electronic Verification Code
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