Guide on GSTR 1 filing on GST Portal
This article is about how to file quarter GSTR1
GSTR1 is filed by the person who are under QRMP scheme (A registered person who is required to furnish a return in FORM GSTR 3B, and who has an Aggregate Annual Turnover of up to Rs. 5 Cr in the preceding financial year, is eligible for the QRMP Scheme.) The GSTR1 and GSTR – 3B is filed quarterly.
The most important thing you have to keep in your mind is the quarterly GSRT1 filing last date is change to 13th day presiding each quarterly.
GSTR1 is filed first and then GSTR-3B, the 3B is auto populated.
If you want to understand what GSRT1 is, you should know the logic of the functioning. The GSRT1 books your outward supply / sales data in detailed. And the motive of 3B is to collect tax from you.
If your customer has GST number he comes under B2B category
And if your customer do not have GST number he comes under B2C category.
Here we will looking into following tables which covers all your supply / sales activities
1.?????? Table 4 -? supply / sales – B2B invoices
2.?????? Table 5 - supply / sales – B2C (Large) invoices value more than 2,50,000/-
3.?????? Table 6 – Export Invoices
4.?????? Table 7 – B2C (others) invoices value less ?than 2,50,000/-
5.?????? Table 8 – Nil rated Supplies
Other options:
6.?????? Table 9 – 9B Credit / Debit Notes (Registered) / (Unregistered)
7.?????? Amendments Tables:
Table 9A :
-????????? Amended B2B Invoices
-????????? Amended B2C (Large) Invoices
-????????? Amended Exports Invoices
Table 9C
-????????? Amended Credit / Debit Notes (Registered)
-????????? Amended Credit / Debit Notes (Unregistered)
Table 10
-????????? Amended B2C (Others)
Table 11
-????????? Amended Tax Liability (Advance Received) – 11A
-????????? Amended of Adjustment of Advances – 11B
?
8.?????? Table 11 (1)
– 11A (1) for Tax liability (Advances received)
??????????????? Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
??????????????? - 11B (1) for Adjustment of Advances
??????????????? Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period n Table no. 4,5,6, and 7.)
9.?????? Table 12 – HSN – wise summary of outward supplies
10.?? Table 13 – Documents issued (documents issued during the tax period)
The table below provides the name, full form and detailed description for each field of the worksheets followed by a detailed instruction for filling the applicable worksheets. The fields marked with asterisk or star are mandatory.