GST certificate regular class in Ambattur estate, Annanagar, create, submit and file GSTR-1

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GSTR-1 Creation and Submission of Outward

Supplies Return

How can I create, submit and file details for the outward supplies in the Form

GSTR-1?

To create, submit and file details for the inward supplies in the GSTR-1, perform the following steps:
1. Login and Navigate to GSTR-1 page
2. Generate GSTR-1 Summary
3. Enter details in various tiles
4. Preview GSTR-1
5. Acknowledge and Submit GSTR-1 to freeze data
6. File GSTR-1 with DSC/ EVC

1. Login and Navigate to GSTR-1 page
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials i.e. your userid and password
3. Click the Services > Returns > Returns Dashboard command.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the GSTR-1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

Note:
• The due date for filing GSTR-1 is 10th of every month.
• You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice details and other GSTR-1 details in the GSTN specified format prepared through the GSTN provided offline tools or any other software.
7. The GSTR-1 – Details of outward supplies of goods or services page is displayed. In first month, Turnover of Aggregate Turnover - April to June, 2017’ will be there for Taxpayer to fill along with ‘Aggregate Turnover in the preceding financial year’ and then click on the SAVE button. This field is mandatory. You can proceed to furnish other details only after furnishing this information.

From the next month, ‘Aggregate Turnover in the preceding financial year’ will be auto-populated based on previous tax period return

2. Generate GSTR-1 Summary

1. Scroll down to the bottom of the GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button to include the auto drafted details pending for action from recipients.
The invoices that were missed to be included by you, may have been added in the Uploaded by Receiver while filing his GSTR-2.
After the summary generation is initiated, you will notice the message to check after one minute.
After the summary is generated, you will notice a success message on top of the page.
The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.
In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE GSTR1 SUMMARY button. However, summary can be generated only at interval of 10 minutes.
In case you attempt to generate summary, earlier than 10 minutes, you will notice an error message on top of the page.
3. Enter Details in various tiles
There will be no. of tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

GSTR-1 – Invoice Details

• 4A, 4B, 4C, 6B, 6C - B2B Invoices: To add an invoice for taxable outwards supplies to a registered person
• 5A, 5B - B2C (Large) Invoices: To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh
• 9B - Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients
• 9B - Credit / Debit Notes (Unregistered): To add details of credit, debit notes or refund voucher issued to the unregistered recipients
• 6A - Exports Invoices: To add an invoice for supplies exported

GSTR-1 – Other Details

• 7- B2C Others: To add consolidated details of taxable outwards supplies to a customer where invoice value is less than Rs. 2.5 lakh and all intra state supplies to unregistered customers
• 8A, 8B, 8C, 8D - Nil Rated Supplies: Nil Rated Supplies: To add consolidated details of nil rated, exempted and Non- GST Outward supplies
• 11A(1), 11A(2) - Tax Liability (Advances Received): Tax Liability (Advances Received): To add details of transactions attracting tax liability arising on account of Time of Supply (like receipt of advances)
• 11B(1), 11B(2) - Adjustment of Advances: To add the advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period
• 12 - HSN-wise-summary of outward supplies: To furnish the summarized details of all outward supplies HSN and rate wise along with quantitative details.
• 13 - Documents Issued: To add the details of documents issued during the tax period 4A, 4B, 4C, 6B, 6C - B2B Invoices:

To add an invoice for taxable outwards supplies to a registered person, perform the following steps:
1. Click the 4A, 4B, 4C, 6B, 6C - B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a registered taxpayer).
2. The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD INVOICE button to add a new invoice for any receiver.
3. The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.
4. Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable.
5. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

Note:
• The GSTIN should be registered on the date of invoice.
• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
• The screen will expand downwards and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique

Identification Number (UIN) of the receiver.

• An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST.
6. If the supply is made through an e-commerce company, select the checkbox for Supplies through E-Commerce and in the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce company.
Note: Fill this field only when the supply is made through an e-commerce company.
7. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism. In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.

Notice, fields for Integrated Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.
However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.
8. Click the SAVE button to save the invoice details.
9. You will be directed to the previous page and a message is displayed that Request accepted successfully.

Note: The status of the added invoice is Processed.

Here, you can also edit/delete the added invoices (under Actions).

Note: B2B invoices uploaded in GSTR-1 as a supplier will reflect in the B2B Invoices of the receiver in GSTR-2A/GSTR-2 in near real time. However, no action can be taken by receiver unless the Supplier files GSTR-1.

Uploaded by Taxpayer: The "Uploaded by Taxpayer" tab shows all the invoices that you have uploaded for a given tax period.
Uploaded by Receiver: The "Uploaded by Receiver" tab displays the invoices that you missed from your GSTR-1, but were uploaded by the Receiver Taxpayer for taking appropriate actions.

Modified by Receiver: If the receiver Taxpayer has modified any invoice that you uploaded in your GSTR-1, it will showup under the "Modified by Receiver" tab for taking appropriate actions.

Rejected by Receiver: The "Rejected by Receiver" tab displays invoices from your GSTR-1 that were rejected by the receiver Taxpayer for taking appropriate actions. 10. Click the BACK button to go back to the Invoices - Receiver-Wise-Summary page.

11. Here, you can view receiver wise summary of invoices. A tax payer can add invoice of the particular receiver by clicking on the particular receiver and then clicking on the ADD INVOICE button at the bottom of the page. Click the BACK button to go back to the GSTR-1 page.

You will be directed to the GSTR-1 landing page and the B2B Invoices tile in GSTR-1 will reflect the number of invoices added along with Total Invoice value, Total taxable value and total tax liability.

5A, 5B - B2C (Large) Invoices:

To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh, perform the following steps: