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GSTR 1 Guide - ClearTax GST

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GSTR 1 is a monthly GST return that contains details of all outward supplies. This is a step-by-step guide on how to file GSTR 1 on the GST Portal.

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GSTR 1 Guide - ClearTax GST

  1. 1. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Seamless GSTR 1 filing via ClearTax: - Create/ import data to ClearTax GST - Prepare invoice summary - Upload invoices to government portal - File GSTR-1 on government portal Everything about GSTR 1 form Guide to GSTR-1 PREPARE GSTR 1 NOW
  2. 2. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Get invoice data into ClearTax GST software ○ Automatically: ■ If you use ClearTax GST software to create bills ■ If you’ve already imported invoice data to ClearTax GST to prepare your 3B return ○ With a single click: ■ If you are using Tally, Busy or Government’s GSTR 1 Offline Utility ■ If you are using any other billing solutions (digital billbooks or paper billbooks) ● Prepare invoice summary ● Seamlessly upload all invoices to government portal ● File GSTR 1 Seamless & accurate GSTR 1 filing with ClearTax GST
  3. 3. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Part 1 : Get invoice data into ClearTax GST
  4. 4. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Just 1-click to get your invoice data into ClearTax GST ● You need not do anything to get your data to ClearTax GST if: ○ you use ClearTax GST software to create bills/invoices, you need not do anything ○ you’ve already imported invoice data to ClearTax GST to prepare your 3B return Start preparing your invoice summary now ● If you are using Tally, Busy or Government’s GSTR 1 Offline Utility, export GSTR1 data & 1-click data import into Cleartax GST ● If you are using any other billing solutions (digital billbooks or paper billbooks), use ClearTax excel templates, fill the data & 1-click data import into ClearTax GST Download ClearTax Excel Templates
  5. 5. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Part 1(a) : If you create bills using ClearTax GST or if you’ve already imported invoice data to ClearTax GST to prepare 3B return ClearTax GST will auto-populate all your invoices and prepare GSTR 1 without you needing to do anything. You just need to review, upload and file on GST portal
  6. 6. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 1. Login to ClearTax GST & Select Your Business ● Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR 1 and choose ‘Work on This’
  7. 7. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 2. Select Work on GST Returns & Select GSTR 1 ● Now select the action of ‘Work on GST Returns’ ● Select the option of ‘File GSTR 1’ and click on ‘Start Now’
  8. 8. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 If you haven’t started using ClearTax GST software for invoice creation, you should start now as it simplifies return filing and it’s FREE Step 3. See all your GSTR 1 ready-made for you
  9. 9. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Learn how to Prepare Invoice Summary You’re now ready to proceed to the next step
  10. 10. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Export GSTR 1 data & import the file into Cleartax GST. The software will read the data and automatically prepare your GSTR 1 return *If you’re using Tally versions older than ERP Release 6, import data using our Excel template Part 1(b) : If you are using Tally*, Busy or Government’s GSTR 1 Offline Utility DOWNLOAD FORMAT (Tally/ Busy/ Government Offline Utility)
  11. 11. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Login to Tally & select your company name. Go to “Gateway of Tally” & under Reports click on “Display” Step 1 - Exporting GSTR 1 from Tally
  12. 12. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● On the display menu, click on “Statutory Reports” ● And then click on ‘GST’ ● Select GSTR 1 to export all your sales(outward supplies) data from your Tally Step 1 - Exporting GSTR 1 from Tally
  13. 13. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● You will be taken to GSTR 1 screen & you will find summary of all outward supplies. ● Click on “e-Returns’ on the right sidebar Step 1 - Exporting GSTR 1 from Tally
  14. 14. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Choose ‘Excel (Spreadsheet)’ option to save the Excel file Step 1 - Exporting GSTR 1 from Tally
  15. 15. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 2 - Login to ClearTax GST & Select Your Business ● Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR 1 and choose ‘Work on This’
  16. 16. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 3 - Select Work on GST Returns & Select GSTR 1 ● Now select the action of ‘Work on GST Returns’ ● Select the option of ‘File GSTR 1’ and click on ‘Start Now’
  17. 17. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Under the ‘Prepare your data’ tab, click on ‘Upload Excel’ Step 4 - Select ‘Upload Excel’ option
  18. 18. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Under Step 3, choose ‘Government Offline Utility GSTR 1 - v1.1’ Step 5 - Choose the ‘Government Utility’ template
  19. 19. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Choose the sheets you want to import ● Please note: ○ This format contains data in multiple sheets. Please select the sheets from which you want to import data ○ You can select multiple sheets too ● Once you’ve selected the sheets you want to import, click on ‘Choose File from your computer’ Step 6 - Choose the sheets you want to import
  20. 20. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 7. Validate the Data and make corrections if any ● If a bill has any error, the cell where an incorrect detail has been filled will be highlighted in red colour. ● Click on the highlighted cell and fill the right information ● After you have fixed all errors, click on ‘Revalidate’
  21. 21. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 8 - Your data is ready for GSTR 1 in ClearTax GST
  22. 22. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Learn how to Prepare Invoice Summary You’re now ready to proceed to the next step
  23. 23. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Use ClearTax’s Easy Excel Templates to fill your data and upload these files on ClearTax Part 1(c) : If you are using any other billing solutions (digital billbooks or paper billbooks)
  24. 24. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● The Complete Excel files zip contains following files ○ Sales Invoice Template - to create all invoices issued for outward supplies ○ Sales CDN Template - to create all credit and debit notes against the sales invoices ○ Advance Receipt Template - to create all the advance receipts ○ Purchase Invoice Template - to record all invoices issued to you for inward supplies ○ Purchase CDN Template - to record credit & debit notes against purchase invoices ○ Advance Payment Template - to record all the advance payments that you made against which invoice is raised or yet to be raised ● For the purpose of GSTR 1, fill only the Excel details highlighted in Yellow Step 1. Download & Fill Relevant Excel Files for your Business Download All Excel Templates
  25. 25. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 2 - Login to ClearTax GST & Select Your Business ● Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR 1 and choose ‘Work on This’
  26. 26. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 3 - Select Work on GST Returns & Select GSTR 1 ● Now select the action of ‘Work on GST Returns’ ● Select the option of ‘File GSTR 1’ and click on ‘Start Now’
  27. 27. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Under the ‘Prepare your data’ tab, click on ‘Upload Excel’ Step 4 - Select ‘Upload Excel’ option
  28. 28. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 5. Import Your Filled Excel Files ● Import Invoices in 3 simple steps
  29. 29. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 6. Validate the Data and make corrections if any ● If a bill has any error, the cell where an incorrect detail has been filled will be highlighted in red colour. ● Click on the highlighted cell and fill the right information ● After you have fixed all errors, click on ‘Revalidate’
  30. 30. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 7 - Your data is ready for GSTR 1 in ClearTax GST
  31. 31. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Learn how to Prepare Invoice Summary You’re now ready to proceed to the next step
  32. 32. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Part 2 : Prepare invoice summary
  33. 33. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 1 - Verify auto-populated summary ● Invoice summary details for B2B, B2C Large, Exports, Credit Debit notes will be auto-populated ● Click on ‘View/ Edit’ to view or edit the invoice level data under each invoice type ● For B2C Others, Nil Rated Supplies, Advances Received and Adjustment of Advances, enter the values manually using the ‘View/ Edit’ button
  34. 34. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 2 - Enter document summary ● Provide details of all documents issued during the return period. Click on ‘View/ Edit’ ● Enter details - Serial number (e.g Serial number INV2005 to INV3010), number of cancelled documents & number of net issued documents
  35. 35. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● After entering your document summary, click on ‘Back’ ● Government requires a summary of all items sold (goods and services) identified by their unique HSN/SAC codes. To enter this, click on ‘View/ Edit’ Step 3 - Enter HSN summary
  36. 36. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 3 - Enter HSN summary ● Fill in summary details for each HSN you sell ● Once done, click ‘Save’
  37. 37. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 5 - Enter your turnover details ● Enter amount of turnover of previous year & turnover for the period April-June 2017 ● Once done, click on ‘Save values’
  38. 38. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Learn how to upload invoices to government portal You’re now ready to proceed to the next step
  39. 39. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Part 3 : Upload invoices to government portal
  40. 40. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 1 - Verify the invoices ready for uploading
  41. 41. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Under the ‘Upload to GSTN’ tab, click on ‘Upload to GSTN’ Please note: - ‘Uploading to GSTN’ is not the same as ‘Filing return’ - You can upload multiple times during the filing window, until you click ‘Submit Return’ as part File-GSTR-1 page Step 2 - Invoices ready for upload to government portal
  42. 42. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Before you upload to government portal, you need to finish 2 quick activities Step 3 - One-time activities
  43. 43. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 4 - Enable API access to ClearTax from government portal Please note: - The following steps are mandatory to ensure security of your account - Without completing the following steps, you would not be able to file your GSTR 1 through ClearTax
  44. 44. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 1. Login with GST portal Username and Password
  45. 45. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 2. After login click on ‘View Profile’ on dashboard
  46. 46. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 4. Click on ‘Manage API Access’ from Quick Links
  47. 47. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 5. Change enable API request to ‘Yes’ and
  48. 48. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 6. ...Select duration as 30 days and click on ‘Confirm’
  49. 49. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 7. Finished! You can now go back to Cleartax to continue
  50. 50. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Enter the username you use to access the Government portal and click ‘Save’ Step 5 - Enter your GSTN username
  51. 51. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● You’re now ready to upload your invoices to Government portal ● Click on ‘Upload to GSTN’ Step 6 - Ready for upload
  52. 52. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 6 - Invoices are now being uploaded to Government portal
  53. 53. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● You can verify the history of your uploaded documents in this tab Step 6 - See history of your uploads
  54. 54. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Learn how to file your GSTR 1 You’re now ready to proceed to the next step
  55. 55. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Part 4 : File GSTR 1
  56. 56. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Verify that you have not missed uploading any invoices ● At this point, you can go back to upload and upload more invoices Step 1 - Review uploaded data
  57. 57. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Download and review the Invoices & documents that you have already uploaded before proceeding to next step Step 2 - Download and review your GSTR 1 report from the government
  58. 58. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● You can also print the summary for your reference ● Now click on ‘Continue Filing’ Step 3 - Download and review your GSTR 1 report from the government
  59. 59. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Step 4 - Proceed to government portal to file GSTR-1 on
  60. 60. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 1. Login with GST portal Username and Password
  61. 61. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 2. Go to return dashboard
  62. 62. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 3. Choose ‘Prepare Online’ mode
  63. 63. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 4. Select the checkbox, submit and choose a signing method and file GSTR 1. Finished!
  64. 64. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Appendix
  65. 65. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Everything about GSTR 1 form In this section, we will explain you all the details of GSTR 1 form, including the meaning of each of the terms used in GSTR 1 form
  66. 66. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● Monthly return that should be filed by every registered business ● Details of outward supplies ● Due dates for filing GSTR 1: ○ For Transactions in July 2017 — Due Date: 5th September 2017 ○ For Transactions in August 2017 — Due Date: 20th September 2017 ● A total of 13 sections to be filled in every GSTR 1 form What is GSTR 1?
  67. 67. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Who needs to file GSTR 1? ● Every person registered under GST ● For each GSTIN, separate GSTR 1 to be filed ● NIL GSTR 1 must be filed, if there is no transaction during the month ● However, the following registrants do not have to file GSTR 1 ● Input Service Distributors ● Composition Taxable Person ● Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves ● Non-resident taxable person ● Taxpayer liable to collect TCS or deduct TDS
  68. 68. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Why is it important to file GSTR 1? ● Contains details of all the sales transactions/ outward supplies ● Used by the government to auto-populate GSTR 3 and GSTR 2A ● Mandatory to be filed even if no business activity
  69. 69. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● ClearTax offers you a 1-stop seamless filing experience ● If you’ve already prepared your 3b return via ClearTax, or if you are doing your billing through ClearTax software, you are just a few clicks away to prepare your final GSTR- 1. We sincerely suggest you to use Cleartax GST for billing, since future return filling will be done in similar manner. ● If you are using Tally/ Busy/ Government’s Offline Utility/ Other billing solutions, we have a 1-click process through excel imports ● ClearTax helps you prepare accurate and error-free GSTR Returns with its validation engine- which identifies and highlights errors ● ClearTax automatically prepares your GSTR-1; saving your time and effort, avoiding manual error ● ClearTax provides step-by-step guide and explain this link for every section in GSTR-1 Form to help you file accurate returns ● It’s FREE Why should you prepare GSTR 1 at Cleartax?
  70. 70. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Important for CAs & Tax Consultants: Easily file GSTR-1 for multiple clients ● Deadline for filing July 2017 GSTR-1 is 5th September ● Busy period for GST Compliance - a return needs to be filed every 5 days in September ● If you need to file GSTR-1 for multiple clients, you should get the data from them and upload into ClearTax before the 5th September ● To make this process easier, we have provided a zip file containing Excel Files and directions you can share with your clients Download All Excel Templates & Share with Clients
  71. 71. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 All B2B supplies should be mentioned in this section. 4A. Under this head invoice wise details of all supplies made other than those under reverse charge and supplies made through e-commerce operator should be mentioned in this section. 4B. All outward supplies on which reverse charge is applicable and which has been excluded in 4A should be shown here 4C. Supplies made through e-commerce operator which attract TCS has to be reported here. The details have to be rate wise or operation wise Taxable outward supplies made to registered persons (including UIN-holders)
  72. 72. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh Invoice wise details of all supplies made to unregistered dealers is to be mentioned here: 5A. This will include B2B invoices i.e. sale to unregistered dealer and 5B. The details of B2C supplies made online through e-commerce operator Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh
  73. 73. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Zero-rated supplies and deemed exports All type of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) has to be mentioned under this head. A registered dealer has to give details of invoice, bill of export or shipping bill. If you don’t have any exports, you can mention 0. 1. Deemed Exports- These are those transactions in which goods supplied do not leave country, and the payment for such supplies is received either in Indian rupees or in free foreign exchange. For example, supply of goods by a DTA (Domestic Tariff Area) to EOU (Export Oriented Unit) within India is deemed as an export of goods or service. 2. Export under Bond/LUT- Supply of goods or services, or both, under bond or Letter of Undertaking, without payment of IGST is also considered as export. Businesses can then claim a refund of unutilised ITC on purchases of inputs used for supplying the exported goods or services. 3. Export with IGST- Any exporter or United Nations or Embassy or other agencies/bodies which supplies goods or services, or both, after paying the IGST can claim refund of the IGST paid. 4. Export to SEZ- Since supply of goods or services to SEZ is treated as zero-rated supply, hence no IGST will be paid.
  74. 74. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Rate wise summary of all sales made during the month ● All sales including sales made through e-commerce operator has to be mentioned here. Also separate mention of supplies made through e-commerce operator should be declared here ● B2C interstate supply along with place of supply i.e. name of state where invoice value is upto Rs 2.5 lakhs should be specified here
  75. 75. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 All the other supplies whether nil rated, exempt or non-GST which has not been reported under any of the above needs to be reported under this head. This need to be further bifurcated into Inter-State, Intra-State to registered and unregistered persons. Non-GST Outward Supplies Examples of such goods a) alcohol (for human consumption) b) petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel. Nil-rated, exempt and non-GST outward supplies
  76. 76. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Changes to taxable outward supply details furnished in earlier returns (including current and amended debit notes, credit notes, and refund vouchers) ● Refers to details of supplies to registered dealer furnished in previous returns. ● Any correction to sales data submitted in the return of previous months pertaining to registered dealers can be done by filling in this section. ● All debit notes, credit notes and refund voucher should also be entered here
  77. 77. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 ● This refers to making correction to regarding details of unregistered dealers both B2B and B2C provided in earlier returns. ● Any correction to sales data submitted in the return of previous months pertaining to registered dealers can be done by filling in this section. ● All debit notes, credit notes and refund voucher should also be entered here Changes to taxable outward supplies to unregistered persons furnished in earlier returns
  78. 78. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Consolidated Statement of Advances Received or adjusted in the current tax period, along with changes from earlier tax periods. ● All advances received during earlier period corresponding to invoices raised during the current period should be mentioned here. ● Also, all advances received in the month for which invoice have not been raised should also be specified in this table
  79. 79. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Other Information Required ● HSN-wise summary of outward supplies: Registered dealer has to provide HSN wise summary of goods sold. ● Documents issued during the tax period: This head will include details of all invoices issues in a tax period, any kind of revised invoice, debit notes, credit notes etc. Note: Range of invoice numbers issued, total number of invoices issued along with cancellations must be mentioned
  80. 80. ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707 Thanks for reading! ● Go to www.cleartax.in/GST to file or create bills ● Share this guide and help others ● Read our guides, email or call us for any support

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