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Step-by-Step Guide to Filing GSTR-1

Filing GSTR-1 requires reporting outward supplies on the GST portal by logging in, accessing the GSTR-1 section, entering details of sales, and submitting the return. Users must save their data, choose to file with a Digital Signature Certificate or Electronic Verification Code, and download the acknowledgment after successful filing. Key points include the due date, potential late fees, and the importance of data accuracy to avoid compliance issues.

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145 views3 pages

Step-by-Step Guide to Filing GSTR-1

Filing GSTR-1 requires reporting outward supplies on the GST portal by logging in, accessing the GSTR-1 section, entering details of sales, and submitting the return. Users must save their data, choose to file with a Digital Signature Certificate or Electronic Verification Code, and download the acknowledgment after successful filing. Key points include the due date, potential late fees, and the importance of data accuracy to avoid compliance issues.

Uploaded by

ashikashiofficial
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

How to File GSTR-1

Filing GSTR-1 involves reporting details of your outward supplies (sales) for a

given tax period.

Follow these steps to file GSTR-1 on the GST portal:

1. Log in to the GST Portal:

- Go to the official GST portal: [Link]

- Enter your login credentials (username, password, and CAPTCHA).

2. Access GSTR-1:

- On the Dashboard, under the Services tab, click on: Returns > Returns

Dashboard.

- Select the relevant financial year and month for which you want to file the

return.

- Click on "Prepare Online" under the GSTR-1 option.

3. Enter Outward Supply Details:

- B2B Invoices (Business-to-Business): Enter the GSTIN of the buyer, invoice

details, and taxable value.

- B2C Large Invoices (Sales above INR2.5 lakhs to unregistered individuals):

Enter details of such sales, including the place of supply.

- B2C Small Invoices: Report consolidated sales to unregistered customers.

- Credit/Debit Notes: Enter details of any credit or debit notes issued during

the period.

- Exports: Report details of export sales, including shipping bill numbers.


- Advances Received/Adjusted: Report any advance payments received for

future supplies.

4. Save the Data:

- After entering details in each section, click on the "Save" button to avoid

losing data.

- Review all sections before proceeding to submission.

5. Submit GSTR-1:

- Once all details are entered, click "Submit" to lock the data.

- The status of GSTR-1 will change to "Submitted."

6. File with DSC or EVC:

- Click on "File Return."

- Choose either:

* DSC (Digital Signature Certificate): Required for companies and LLPs.

* EVC (Electronic Verification Code): Use OTP sent to the registered

mobile/email.

- After authentication, your GSTR-1 will be successfully filed.

7. Download Acknowledgment:

- Once the return is filed, an Acknowledgment Reference Number (ARN) will

be generated. Download the filing summary for your records.

Key Points to Note:

- Due Date: GSTR-1 is generally due by the 11th of the next month (for monthly

filers) or quarterly (under QRMP scheme).


- Late Fee: Delay in filing may result in penalties.

- Ensure data accuracy, as incorrect filing may lead to compliance issues.

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