Guidelines for GSTR-1 Return on GST portal

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GSTR-1 GUIDELINES
Complete GSTR-1 information detailed step by step on GST Portal gst.gov.in
(Last Updated On: January 11, 2018)

Step by Step Guidelines for GSTR-1 Return online on GST Portal : 

1.What are the  4A, 4B, 4C, 6B, 6C – B2B Invoices in GSTR-1 Return?

Here the all B2B Invoices details are required to be entered inside this tile.

Step 1 – Click on the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile.

Step 2 – Click on Add Details.

BtoB-invoices gstr-1 returns

Step 3 – The following details should be entered on this page –

  • Select the check box for Deemed Exports, SEZ Supplies with Payment or SEZ Supplies Without Payment, if applicable.
  • Enter the receivers GSTIN/ UIN . Once this is done the Receivers Name, POS and Supply Type will be auto populated.
  • Enter the Invoice No.
  • Invoice Date.
  • Total Invoice Value.

BtoBdasboardin details of gstr1 returns

  • In case the supply attracts reverse charge or supply is through e-commerce operator select the check box.
  • Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.

gstindia-dashboard- btob-invoices -itemsClick on Save Button once all the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered.You can Edit/Delete invoices here (under Actions).

BusinesstoBusiness-invoices-summary

Step 5 – Click the BACK Button to go back to the Invoices – Receiver-Wise-Summary Page. You can add invoice of a particular receiver by clicking on a receiver details and clicking on add invoice button at the bottom of the page.

receiver-wise-summary-invoices-gstr1

Step 6 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.

2.what are the 5A, 5B – B2C (Large) Invoices in GSTR-1 Return?

Step 1 – Click on the 5A, 5B – B2C (Large) Invoices tile.

Step 2 – You will see a summary of the  B2C (Large) Invoices. Click on Add Invoice to add a new invoice.

BtoC-invoice in gstr1 return

Step 3 – The following are the details that should be entered on this page –

  • In the POS field select the state where the goods are delivered in the drop down. The supply type will be auto-populated based on this.
  • Enter the Invoice No.
  • Invoice Date.
  • Total Invoice Value.BtoC-large-invoices-gstr1-returns
  • In case the supply is made through e-commerce operator tick the checkbox ‘Is E-commerce’.
  • Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto-calculated based on the taxable value entered.
  • Click on Save Button once all the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can Edit/Delete invoices here (under Actions).

BtoC-large-invoices-summary-gstr1-returns

Step 5 – Click on Back Button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.

3. What are the 9B – Credit Notes / Debit Notes (Registered) in GSTR-1 Return?

Step 1 – Click on the 9B – Credit / Debit Notes (Registered) tile.

Step 2 – On the summary page click on Add Details to add Credit or Debit Note.

cedit-debit -notes

Step 3 – In this page the following details need to be entered –

  • Enter the Receivers GSTIN. The name will get auto populated.
  • Enter the Debit/ Credit Note no. and Date.
  • In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
  • In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.

credit-debit-notes-detals in gstr1

  • Enter the Note Value and the Reason for Issuing Note.
  • If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
  • Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
  • Click on Save Button once all the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can Edit/Delete invoices here (under Actions).

gstlatestcreditanddebit-registred-summary

Step 4 – Click on back Button to go back to GSTR-1 page. You will see the summary of all the debit notes/ credit notes/ refund vouchers added.

4. What are the 9B – Credit Notes / Debit Notes (Unregistered) in GSTR-1 Return?

Step 1 – Click on the Credit / Debit Notes (Unregistered) tile.

Step 2 – On the summary page click on Add Details to add Credit or Debit Note.

gstlatest-credit-debit-notes-unregistered-gstr1

Step 3 – The following are the details that should be entered on this page –

  • Choose the right type from the drop down like B2CL, export without payment, etc.
  • Enter the Debit/ Credit Note no.
  • Enter the Date.
  • In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
  • In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.

cedit-debit-notes-unregistred-gstr1

  • Enter the Note Value and the Reason for Issue of Note.
  • If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
  • Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
  • Click on Save Button once all the details are entered.

Step 4 – You can see the summary of all the debit notes/ credit notes/ refund vouchers issued to unregistered dealer .

5. What are the 6A – Exports Invoices in GSTR-1 Return?

Step 1 – Click on the 6A – Exports Invoices tile.

Step 2 – On the summary page click on Add Invoice to add invoice of exports.

6a-exports-invoice-gstr1 return

Step 3 – The following details have to be entered here –

  • Enter the Invoice No.
  • Enter the Invoice Date
  • Enter the Port Code details in the respective fields.
  • Enter the  details of Shipping Bill Number.
  • Enter the Date.

gstlatest-6a-export-add-details

  • In the Total Invoice Value field, enter the total amount of all the goods or services supplied
  • In the GST Payment select from the dropdown if GST is paid or not.
  • Enter the Taxable Value. IGST will be auto calculated
  • Click on Save Button once all the details are entered.

Step 4 -Click on back button to go back to GSTR-1 page. You wil see the summary of all the Export Invoices added.

gstlatest-export-summary

Read More : What is GSTR-1? Who need to file GSTR-1? 

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