In order to file, submit as well as create the details related to inward supplies, the Form GSTR 1 has to be filed. The process includes nine steps and they are mentioned and discussed below:

1.      Login and Navigate to GSTR-1 page

2.      Opt for Quarterly or Monthly Returns

3.      Download Details from E-Invoice

4.      Editing E-invoice Details in Form GSTR-1

5.      Generate GSTR-1 Summary

6.      Enter details for current tax period including amendments of previous tax periods in various tiles

7.      Preview GSTR-1

8.      Acknowledge and Submit GSTR-1 to freeze data

9.      File GSTR-1 with DSC/ EVC

STEP 1: Login and Navigate to GSTR-1 page

a.       Firstly, you need to visit the www.gst.gov.in website. You will find the GST home page over there.

b.      Enter your valid credentials in the GST Portal.

c.       On the menu bar you will find “Services” option, in which you will get the “Returns” option. As you click on it, you will see two options in front of you, from which you need to choose “Returns Dashboard”.

d.      Thereafter, you will see the “File Returns” page infront of you. there you need to select the “Financial year and Return Filing Period (Month)” for the one you have to file your return from the drop down list.

e.       Select the “Search” option.

STEP 2: Opt for Quarterly or Monthly Returns

Next you will see the page “Option Form for Quarterly Return filing by Normal Taxpayer” opened infront of you.

a.       Then you need to select either the Yes option or No for “Whether your aggregate turnover during the Previous Financial Year was up to Rs. 1.5 Crores or Do you expect your aggregate turnover during the Current Financial Year to be up to Rs. 1.5 Crores?”.

If your option is “Yes” then:

You need to choose “Yes” or “No” for “Would you like to opt for quarterly filing of tax return:”, is yes then select the “Submit” button and then “Proceed” button. The message for “success” will be displayed in order for you to select the quarterly filing of the returns.

            In case you choose “NO” then:

            You need to click on the “Submit” button. Then select the Proceed button and a message for “Success” will be displayed and you would need to select the monthly return of filings.

If you want to change the preference for your Return Filing, then:

Select the “EDIT” option. Then simply edit your preference and then “Submit”. As soon as you see a successful message you can click on the “Close” button.

b.      Thereafter, from the GSTR - 1 title you have to select the PREPARE ONLINE option. It has to be done only if you want to make the entries through the GST Portal.

c.       On your screen you will see the GSTR-1 -Details of outward supplies of goods or services page.For the first month, you have to fill the details related to, “Turnover of ‘Aggregate Turnover - April to June, 2017’” and “Aggregate Turnover in the preceding financial year” and then you have to select the SAVE button. This is a mandatory field to be filled. If you want to move on it is necessary, that you submit these details.  

STEP 3: Download Details from E-Invoice

a.       In order to download the details from the e invoice, you have to click on the “DOWNLOAD DETAILS FROM E-INVOICES (EXCEL)”option.

b.      As you select the option to download the said file in the EXCEL format, it will appear in the “E-invoice Download History”.

c.       Now from the messages that is displayed on your screen you have to select the E-INVOICE DOWNLOAD HISTORY option in order to access the downloaded files.

d.      On the e invoice section, you will see the last five invoices that was downloaded by you. from that select the link “Click here to download - File 1” in order to download the same.

e.       These files get downloaded in the local drive of your computer.

f.       Select the same from your downloaded files to access it.

g.      The sheet will be opened in front of you.

STEP 4: Editing E-invoice Details in Form GSTR-1

In order to edit the details of the auto populated screen in the GSTR - 1, you have follow these steps:

a.       You first need to select the title 4A, 4B, 4C, 6B, 6C - B2B Invoices in order to make changes.

b.      Then select the Receiver’s GSTIN option in order to open the list of all the related invoices. On your screen the list of all the invoices will be displayed.

c.       In order to view all of the columns, you need to select the Display/ Hide Columns from the drop down option and later click on the Check All option available on the list.

d.      In the E invoice the details that are auto populated in the GSTR 1 form the below mentioned details can be seen in the Processed Document page:

·         Source

·         IRN

·         IRN Date

e.       In the Actions column you will find the “Edit” option which will allow you to edit any details in the invoice. The invoice will be displayed then.

f.       On the bottom of the page you will find the EDIT button which will help turn the item details into editable ones.

g.      After you are done making the changes in the details of the invoice, you have to select the SAVE button.

h.      As the error message appears on your screen after selecting save, you have to click on the YES button which is at the bottom of the message.

i.        The successful message will then appear on your screen confirming the changes that you have made.

j.        In order to update the details of invoice you have to select the GENERATE SUMMARY button.

STEP 5: Generate GSTR-1 Summary

a.       The first step you have to follow is to scroll down to the extreme bottom of the page “GSTR-1 – Details of outward supplies of goods or services” and then select the “GENERATE GSTR1 SUMMARY” option in order to include the details related to auto drafted which were pending for actions from the recipient.

b.      It will take a minute to generate the summary.

c.       As the summary is generated, the success message will appear on the top of your screen.

STEP 6: Enter Details in various tiles

You will see a lot of titles appearing on your screen which represent different tables for you to enter details. You need to select those titles and enter the relevant details.

a.       GSTR - 1 details related to the invoice

·         4A, 4B, 4C, 6B, 6C - B2B Invoices: for the registered person to enter the invoice which is for the taxable outward supplies.

·         5A, 5B - B2C (Large) Invoices: this needs to be filled under three conditions to add the invoice of the taxable outward supplies, first, if it was for a customer where the goods were transported is situated in a different state than the supplier himself meaning an inter - state supply and second in case the value of the invoice that is to be submitted is more that Rs. 2.5 Lakhs.

·         9B - Credit / Debit Notes (Registered): in case the details are supposed to be added related to the credit or the debit notes which were issued to any of the registered recipient.

·         9B - Credit / Debit Notes (Unregistered): in case any of the unregistered recipients was issued any of these

o   Details of Credit

o   Refund voucher

o   Debit notes

·         6A - Exports Invoices: in case the supply was made outside the country, i.e. exported.

·         9A - Amended B2B Invoice: in case there is a need to make any changes in the details entered related to the outward supplies to any of the registered person for any of the previous tax period.

·         9A - Amended B2C (Large) Invoice:in case there is a need to make any changes in the details entered related to the outward supplies to any of the unregistered person for any of the previous tax period.

·         9A - Amended Exports Invoices: in case you want to make changes in the supplies that are exported.

·         9C - Amended Credit/ Debit Notes (Registered):in case there is a need to make any changes in the details entered related to credit note or the debit note which is issues to any of the registered person for any of the previous tax period.

·         9C - Amended Credit/ Debit Notes (Unregistered):in case there is a need to make any changes in the details entered related to credit note or the debit note which is issues to any of the unregistered person for any of the previous tax period.

b.      GSTR - 1 details in other fields

·         7 - B2C Others: in case you want to add any consolidated detail related to the taxable outward supply to a customer. The invoice in such case is less than Rs. 2.5 Lakh along with the intra state supplies were for an unregistered customer.

·         8A, 8B, 8C, 8D - Nil Rated Supplies: in case it is a “Nil Rated Supplies” and you need to add details related to the same or the exempted ones or for a NON GST Outward supply.

·         11A (1), 11A (2) - Tax Liability (Advances Received): this is for the Tax Liability (Advances Received). In order to add any details related to the transaction which attract any tax liability that may arise on the account of Time of Supply for example, a receipt of advances.

·         11B (1), 11B (2) - Adjustment of Advances: in order to add the advance amount which was received in the previous tax period and then adjusted against those supplies which are presented in this tax period.

·         12 - HSN-wise-summary of outward supplies: in order to submit the consolidated details of all the outwards supplies HSN along with the rate wise as well as the quantitative details.

·         13 - Documents Issued: in order to add all the details related to the documents which were issued in the previous tax period.

·         11A - Amended Tax Liability (Advance Received):in order to provide a consolidated statement for all the changes that were made in the information which were furnished in the previous tax period.

·         11B - Amended of Adjustment of Advances: in order to provide a consolidated statement for all the changes that were made in the information which were furnished in the previous tax period.

·         10 - Amended B2C (Others): in case any changes are needed in the details related to the B2C of the previous tax periods.

STEP 7: Preview GSTR - 1

As and when you finish with generating the GSTR - 1 Summary as well as the invoices are added, you have to select the PREVIEW option. As you click on it the draft summary page will be downloaded of your GSTR - 1 in order for you to review. It is always advisable for you to download this summary page and then review the summary of all entries which were made in all the different sections carefully before you finally submit the GSTR 1 form. Then a PDF file will be generated which would bear a watermark. This watermark is of the draft since the details are not submitted yet.

STEP 8: Acknowledge and Submit GSTR - 1 to freeze data

a.       You need to select the “Acknowledgment” checkbox which states that you have carefully reviewed all the details of the preview and the information provided by you is correct as well as that you are aware of the fact that after submitting the same, no amendments can be made in it. As soon as you select the acknowledgment, you will see that the SUBMIT button will be activated.

b.      You have to select the SUBMIT button in order to submit your GSTR - 1.

c.       Then you have to click on the “Proceed” button.

d.      A message will be displayed on your screen which will tell you that the step is successfully completed.

STEP 9: File GSTR-1 with DSC/ EVC

a.       First you need to select the “FILE RETURN” button.

b.      On your screen the “Returns Filing for GSTR - 1” will be displayed. Then you have to click on the “Declaration” checkbox.

c.       In the drop down list titled “Authorised Signatory” you have to select the authorized signatory option. This will then give you access to the following two buttons:

·         FILE WITH DSC or

·         FILE WITH EVC.

d.      In order to file the GSTR - 1 you have select from one of the two options mentioned above.

·         If you want to file with the DSC:

o   First select “Proceed” button.

o   Then click on the Certificate and select the “SIGN” button.

·         If you want file with EVC:

o   An OTP will be sent to authorised signatory’s mobile number as well as email which is registered at the GST Portal.

o   Then you have to select the “Verify” button.

e.       A message for successful completion will then appear on your screen and the ARN will be presented.

f.       Now you have to select the “Back” button.

The status of your GSTR - 1 would have been changed to “Filed”.