Procedure to file GSTR-1

The GSTR-1 return must be filed by each registered dealer monthly or quarterly. All external supplies made during that specific tax period are described in full in return. The GSTR-1 return must be filed by each registered dealer monthly or quarterly as needed. All outward supplies made during that specific tax period are described in detail in return.

A Guide on How to File a GSTR-1 Return

Typically, GSTR-1 is due on the eleventh of the following month. The deadline for quarterly filers is the 13th day of the month after the quarter. The GSTR-1 return can be filed on the GST Portal/ GSTN. However, there are some difficulties when importing data:

• If there are more than 500 sales invoices, the GST Offline Utility must be downloaded to prepare the return file.

• There is no option to perform bulk action on invoices.

• The HSN-wise summary must be manually filled.

Below is a step-by-step guide on how to file a GSTR-1 return.

Step 1: Log in to the GST Portal and go to Services. 

Step 2: From the options under the drop-down, select Returns. Then click on Returns dashboard. 

Step 3: You will be redirected to the Returns filing page. From the drop-down menu, select the financial year and month you want to file the GST Return. Click on Search.

Step 4: It displays the page for the "Option form for quarterly return filing by the normal taxpayer."

Step 5: Select "yes" or "no" for each of the following statements, as appropriate: “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 you answered "yes" to the first question, decide whether you want to file your tax returns quarterly by choosing "yes" or "no" to the second question.

Press the submit button if you answer yes.

An on-screen pop-up will appear to confirm the submission of the quarterly return. Click on proceed.

A success message will appear.

Step 6: Should the answer be No, press the submit button.

An on-screen pop-up will appear to confirm the submission of monthly returns. Click on proceed.

A success message will appear.

Step 7: Press the submit button if the answer to the first question is no.

There will be a message presented. Then click Proceed.

Step 8: Updating the preferred frequency of return filing: If a taxpayer wants to alter the preferred frequency of return filing, follow these instructions:

1. Select "Edit" from the menu.

2. Modify the preference as necessary, then click "Submit."

The frequency of filing returns has altered, according to a notification that users will see. Click "Close." The return filer has two options on the GSTR-1 return page: prepare the return online or offline. Let's examine the online return preparation procedure. Then select "Prepare online."

Step 9: You will be directed to the details of suppliers of goods or services to third parties. The following information must be entered here:

1. Total revenue for the previous financial year.

2. Total Turnover during the quarter.