File GSTR 1 return by using offline excel tool. This
Read how to Install GSTR 1 offline tool on your computer. Similarly, learn how to prepare and file GSTR 1 in offline mode. GSTR 1 offline format will save your lot of time and internet usage than that actual online filing on GST portal. Thus GSTR 1 format in excel plays a very important role for filing return under Goods and service tax in India.
Download GSTR 1 Format in pdf
You may download GSTR 1 format in pdf format for offline use. This GSTR 1 form in pdf format is as per GST rules. Click on below link to download GSTR 1 in pdf format.
GSTR 1 Format Filing Instructions
Here are the GSTR 1 filing instructions as per CGST rules. However, the actual filing steps may vary for GSTR 1 offline filing and GSTR 1 online filing process. You will find GSTR 1 filing instructions in above GSTR 1 format in excel once you download it.
|1.|| Terms used:|
a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person
|2.||The details in GSTR 1 shall be furnished by 10thof the month succeeding the relevant tax period. Check GSTR 1 due date from here.|
|3.||The Aggregate turnover of the taxpayer for the immediate, preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. |
This information would be required to be submitted by the taxpayers only in the first year.
Quarterly turnover information shall not be captured in subsequent returns. Thus, Aggregate turnover shall be auto-populated in subsequent years.
|4.||Invoice-level information pertaining to the tax period should be reported for all supplies as under:|
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting the reverse charge and those effected through e-commerce operator. Outwards supply information in these categories
(ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/ – State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
|5.||Table 4 capturing information relating to B to B supplies should:|
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made
through e-commerce operator, rate-wise;
b. Table 4B for supplies attracting the reverse charge, rate-wise; and
c. Table 4C relating to supplies effected through e-commerce operator attracting the
operator wise and rate-wise.
(ii) Capture Place of Supply (PoS) only if the same is different from the location of the
|6.||Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table.|
|7.||Table 6 to capture information related to:|
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
|8.||Table 6 needs to capture information about the shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. |
However, the same can be updated through the submission of information in
relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund/rebate related to the said invoice.
Further, the detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by the
|9.||Any supply made by SEZ to DTA, without the cover of a bill of entry is|
required to be reported by the SEZ unit in GSTR -1. Also, the supplies made by SEZ on the cover of a bill of entry shall be reported by
|10.||In case of export transactions, GSTIN of the |
|11.||Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under ―0‖ tax amount heading in Table 6A and 6B.|
|12.||Table 7 to capture information in respect of the taxable supply of: |
(i)B to C supplies (whether inter-State or intra-State)with invoice value uptoRs 2,50,000;
(ii)Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported
(iii)Transactions effected through e-commerce operator attracting the collection of tax at source under section 52 of the Act to be provided operator wise and rate wise;
(iv)Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting the collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting the collection of tax at source out of gross supplies reported in Table 7A (1);
(v)Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting the collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting the collection of tax at source out of gross supplies reported in Table 7B (1); and
(vi)Table 7B to capture information State wise and rate wise.
|13.||Table 9 to capture information of:(i)Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6;|
(ii)Information to be captured rate-wise;
(iii)It also captures original information of debit/credit note issued
(iv)Place of Supply (PoS) only if the same is different from the location of the recipient;
(v)Any debit/ credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and
Shipping bill to be provided only in case of exports transactions amendment.
|14.||Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7.|
|15.||Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS.|
It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period.
The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received.
|16.||Summary of supplies effected against a particular HSN code to be reported only in summary table.|
It will be optional for taxpayers having annual turnover uptoRs. 1.50 Cr but they need to provide information about the
|17.||It will be mandatory to report HSN code at two digits level for taxpayers having the |
FAQ on GSTR 1
Question 1: In which table Supplies to SEZ to be shown of GSTR 1 Return
Answer1: Supplies to SEZ should be shown in Table 6B of GSTR 1 Return.
Question 2: What happens where the details of inward supplies furnished by the recipient do not match with the outward supply details furnished by the supplier in his valid return?
Answer 2: In case of mismatch, the communication would be made to the both parties. If the mismatch is not rectified, then the amount will be added to the output liability of recipient in the return for the month succeeding the month in which discrepancy is communicated.
Question 3: What is Table 6A of GSTR 1 Return ?
Answer 3: Table 6A of GSTR 1 is meant for providing details of Export supplies made by the taxpayer during the given period. Taxpayer should furnish these details in Table 6A , if he intends to claim refund or ITC (Input Tax credit) of tax paid on Export supplies. These details of export invoices has be entered in this table.
1. Go to GST portal
2. Click on Downloads >> Offline tools
3. Click on “Returns Offline Tool“
4. Click on Download
1. Unzip the downloaded file
2. Run the GST Offline Tool.exe from the extracted folder.
3. Complete the installation.
4. Open the GSTR1_Excel_Workbook_Template_V1.5.xlsx
5. Fill the data in above excel file.
1. Open the installed GST offline Tool (Icon on Desktop)
2. Import the excel data file in the above offline tool.
3. Generate the JSON file.
4. Login to GST portal.
5. Upload the JSON file by choosing “Prepare Offline” option.
1. Choose “Prepare Online” Option
2. Verify the details and click on submit.
3. Click on “File Return” to file the return.
- Know the GSTR 1 Due date
- Late fees of GSTR 1
- Online and offline GSTR 1 Filing Process
- GST Late fees,Interest, penalty Calculator | Waive off Notification
- Table 9 of GSTR 1 Amendment for Claiming Input tax credit refund