GSTR 1 Filing using Returns Offline Tool
GSTR 1 Filing using Returns Offline Tool
GSTR-1 is a return that shows all the sales transactions of a business. This monthly return contains all the details of outward supplies (sales). Any company registered under GST will have to file GSTR-1. The GSTR-1 return has a total of 13 sections. The due dates for GSTR-1 return filing depend on business turnover. Businesses with sales of upto Rs. 1.5 crore will have to file GSTR-1 returns quarterly. Any other company with a turnover above Rs . 1.5 crore has to file GSTR-1 return monthly. Dealers can file GSTR-1 on the GST portal. The Government has provided an offline utility tool to file GSTR-1 return and upload it to the GST portal. This article will look at the procedure to file GSTR-1 returns using the Returns Offline Tool in detail.
Learn more about GSTR-1 Filing.
No Late Fees for GSTR-1 & GSTR-3B Return
The most significant relief extended to small businesses by the 31st GST Council is the waiver of late fees for filing GSTR-1, and GSTR-3B returns. The GST Council has announced the following:
“Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018 are furnished after 22.12.2018 but on or before 31.03.2019.”
Thus, the filing of Forms GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019.
GST Annual Return Due Date Extended
All entities with GST registration must file GST annual returns in form GSTR-9. The due date for filing a GST annual return is usually 31st December of each year for the financial year ending on 31st March of the same calendar year. As GST is newly introduced in India, the Government has decided to extend the due date for GST annual return filing to 30th June 2019. The due date for filing the GST annual return was extended up to 31st March 2019, further extended to 30th June 2019 by the GST Council.
Due Dates Modified
The Government has recently deferred the due date for filing GSTR 1 from the 11th of April to the 13th. Apart from this, the following are the due dates for filing GSTR 1 for the months of April, May and June 2019:
- April 2019 – 11th May 2019
- May 2019 – 11th June 2019
- June 2019 – 11th July 2019
It can be inferred from the above that the due dates for filing these returns fall on the 11th of every succeeding month of filing. The deadline for the filing quarterly GSTR 1 for the quarter of April-June is 31st July 2019.
Import of E-way Bill Data
It is essential for taxpayers to validate the data of their transactions before proceeding with the process of filing returns, as it saves time and unnecessary data entry. To cater to this purpose, the GST portal has now been integrated with the E-way Bill Portal (EWB). The integration enables the users to import the B2B and B2C invoice sections and the HSN-wise-summary of outward supplies section. Using these details, the taxpayers may verify the data and complete the filing.
The feature has been introduced considering the major data gaps between self-declared liability in Form GSTR 1 and Form GSTR 3B. A similar rule also applies to Input Tax Credit (ITC) claimed in GSTR 3B, as it could be compared with the credit available in Form GSTR 2A.
Data validation and comparison can be pursued through the following tabs of the portal:
- Liability other than export/reverse charge
- Liability due to reverse charge
- Liability due to export and SEZ supplies.
- ITC credit claimed and due
On a more precise note, the newly launched facility takes away the taxpayer’s need to make specifications connected with the e-way bill transactions specified in GSTR 3B as it allows the taxpayers to import data in Form GSTR 1 for all invoices for which the e-way bill has been generated. The particulars so imported would include the details of supplier, receiver, invoice number, the date of invoice, the type and quantity of goods, HSN Code, etc. These details are then transferred to the GST portal and classed into three categories to be used in GSTR 1 – namely, Business to Business Supplies (B2B), Business to Consumer (B2C) supplies (covering values of above Rs. 2.5 lakhs) and HSN (Harmonized System of Nomenclature Code for goods and services) wise consolidated supply data.
Taxpayers with more than 50 invoices but not more than 500 may download the data of the sections mentioned above in the ‘CSV’ file format, which can be imported into the GSTR1 offline tool. The form could then be filed through the offline tool after adding sufficient data and generating a JSON file, which can be uploaded on to the GST portal.
If the number of invoices is above 500, the invoice details pertaining to these sections can be imported from the ‘Return’ Dashboard on the GST portal as a zip file. This can later be unzipped to three files and extracted in Excel format. The taxpayer may then add more invoices and fill the other sheets to upload in the offline tool.
No Late Fee for GSTR-1 & GSTR-3B Return
The biggest relief extended to small business by the 31st GST Council is the waiver of late fee for filing GSTR-1 and GSTR-3B return. The GST Council has announced:
“Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019.”
Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019.
GST Annual Return Due Date Extended
All entities with GST registration must file GST annual returns in form GSTR-9. The due date for filing a GST annual return is usually 31st December of each year for the financial year ending on 31st March of the same calendar year. As GST is newly introduced in India, the Government has decided to extend the due date for GST annual return filing to 30th June 2019. The due date for filing the GST annual return was extended up to 31st March 2019, further extended to 30th June 2019 by the GST Council.9 by the GST Council.
Due Date Modified
The Government has recently deferred the due date for filing GSTR 1 from the 11th of April to the 13th.
Import of E-way Bill Data
It is essential for taxpayers to validate the data of their transactions before proceeding with the process of filing, as it saves time and unnecessary data entry. To cater to this purpose, the GST portal is now integrated with the E-way Bill Portal (EWB). The integration enables the users to import the B2B and B2C invoice sections and the HSN-wise-summary of outward supplies section. Using these details, the taxpayers may verify the data and complete the filing.
The feature has been introduced considering the major data gaps existing between self-declared liability in Form GSTR 1 and Form GSTR 3B. A similar rule also applies to Input Tax Credit (ITC) claimed in GSTR 3B, as it could be compared with the credit available in Form GSTR 2A.
Data validation and comparison can be pursued through the following tabs of the portal:
- Liability other than export/reverse charge
- Liability due to reverse charge
- Liability due to export and SEZ supplies.
- ITC credit claimed and due
On a more precise note, the newly launched facility takes away the taxpayer’s need to make specifications connected with the e-way bill transactions specified in GSTR 3B as it allows the taxpayers to import data in Form GSTR 1. The particulars so imported must include the details of supplier, receiver, invoice number, the date of invoice, the type and quantity of goods, HSN Code, etc. This is then transferred to the GST portal and classed into three categories to be used in GSTR 1 – namely, Business to Business Supplies (B2B), Business to Consumer (B2C) supplies covering values of above Rs. 25 lakhs and HSN (Harmonized System of Nomenclature Code for goods and services) wise consolidated supply data.
Who should file GSTR 1 Return?
Every registered dealer under GST must file GSTR-1 irrespective of transactions during the prescribed period. The below-mentioned persons are exempt from filing GSTR-1 return:
- Composition Dealers
- Input Service Distributors
- Suppliers of online information and database access who have to pay tax themselves (as per Section 14 of the GST Act)
- Non-resident taxable person
- Taxpayer liable to collect TCS
- Taxpayer liable to deduct TDS
Know more about Types of GST Returns and Due Dates
Procedure to Upload Invoices
To upload B2B invoices for GSTR-1 on the GST Portal using the Returns Offline tool, follow the procedure explained below.
Learn more about GST Returns Offline Tool Installation Procedure
Open Returns Offline Tool
Step 1: To file GSTR-1, double click on the Returns Offline tool icon on the desktop and the Offline tool Home Page will be displayed. This page will contain the below mentioned three tabs:
- Upload new invoice/ other data for return
- Open Downloaded Return file from GST portal
- Open Downloaded Error File from GST portal
Upload new Invoice/ other data for Return: This new button can be used to upload new Invoices and other data.
Note: Return will be prepared on the GST Portal based on the data uploaded using the returns offline tool. You can upload invoice data as many times as you want.
Open Downloaded Return file from GST portal: This Open button can be used to open downloaded pre-auto populated Return file which was downloaded from the GST Portal.
Open Downloaded Error File from GST portal: Use this Open button to open the error file to understand the errors occurring on the GST portal while uploading the JSON file to the GST portal. You can take the necessary action to rectify the invoices rejected by GST Portal.
Step 2: To upload invoice details for filing GSTR-1 return, click on the NEW button. The File Returns page will be displayed.
Step 3: Select the GSTR-1 option from the GST Statement/Returns drop-down list.
Step 4: In the GSTIN of Supplier field, provide your GSTIN (Being a supplier when you are preparing data for GSTR 1).
Step 5: The financial year drop-down list will be displayed. Select the financial year for which the GSTR 1 return has to be prepared and filed.
Note: At any point in time, only two financial years will be available in the drop-down list.
Step 6: From the Tax Period drop-down list, select the tax period for which GSTR 1 return for which the return needs to be filed.
Step 7: In the Aggregate Turnover in the preceding Financial Year field, enter the aggregate turnover in the previous financial year.
Step 8: In the Aggregate Turnover – April, provide the aggregate turnover for the quarter ended.
Note: If there is no such turnover, enter zero in the aggregate turnover field.
Step 9: After providing turnover details, click on the proceed button.
An excel workbook will be downloaded along with the GST Offline tool zip file. This Workbook can be used to upload invoice data to the returns offline tool. The maximum 19,000 number of Invoice line items can be uploaded at one time.
Upload the Invoice Data
There are four options to upload the invoice data in the GST return offline tool:
- Option 1: Manual Entry of Invoice Data
- Option 2: Import full Excel Workbook consisting of multiple sheets
- Option 3: Copy and Paste from Excel Workbook
- Option 4: Import the CSV file
Note: Option 2, 3 uses an Excel template and option 4 uses CSV template.
Option 1: Manual Entry of Invoice Data
The procedure to enter invoice data manually is explained in detail here:
To enter the invoice data manually in the GST Returns Offline tool directly, follow the procedure described here:
Note: The taxpayer can enter details of only one invoice at a time.
Step 1: From the Select Section drop-down list, select the applicable section where the invoice data needs to be entered.
Step 2: Provide the invoice details in each column like Receiver GSTIN/UIN, Invoice number etc.
Step 3: Click the Plus icon (Highlighted in the Red square under Actions column) on the right side to fill the item level details for this invoice.
Note: Provide the GSTIN in the correct format or else system will display an error message at the time of entry itself.
Step 4: The Add Items page will be displayed. Provide the item level details and click on the Save button. All line items of the same rate have to be reported as one line item; hence a maximum seven line items are allowed in an invoice.
Step 5: Once the invoice details are saved, the success message will be displayed.
The invoices added manually will be populated in the screen. You can edit the particulars entered using the EDIT button.
Note: To delete the data, select the checkbox for the invoice and click the DELETE button.
Option 2: Import Excel Workbook
To import the invoice data from the Excel workbook consisting of multiple sheets, you can follow the steps explained here:
Open Excel Template
Step 1: Open the GSTR1_Excel_Workbook_Template_V1.4.xlsx sheet available with the downloaded zip folder from the GST Portal.
Note: Through Return Import – All sections in one go; you can upload invoice data entered in the corresponding worksheets for all sections at one go.
Enter details in Excel
Step 2: Enter relevant data from invoices and other documents in the corresponding sheets of the Workbook, like Business to Business supplies in b2b, business to consumer large (above INR 2.5 lakhs invoice value) for inter-state sales in b2cl etc.
Note: The excel file should be in the same format as prescribed in the respective Return Forms.
Import Files
Step 3: Click the Import Files button to import the GSTR1_Excel_Workbook_Template.xlsx file in the Returns Offline tool.
Step 4: In the new window, click on the Import Excel button. Browse and select the GSTR1_Excel_Workbook to import data from the excel workbook.
Note: In case you have more than 19,000 invoice data, you need to upload the same in more than one lot.
Step 5: After uploading invoices details, click yes to proceed. On successful import of excel sheet, a success message will be displayed.
By clicking on the back button, you can notice that the list of invoices present in the excel sheet.
You can edit and deleted details using the option provided in the tool. Errors will be displayed, if the excel sheet contains erroneous data. After making the corrections, upload the excel worksheet again to file GSTR 1 return filings.
Option 3: Copy and Paste from Excel Workbook
To copy and paste the invoice data from the Excel workbook, follow the simple steps explained below:
Step 1: Open the excel sheet which has Invoice data in the desired format.
Note: Do not change any field in the Header or format of the Excel file. The excel file should be in the same format as prescribed in the respective GSTR 1 Return Forms, changing the fields will lead to error when you upload the data on the GST Portal.
Step 2: Press the Ctrl+C key on the keyboard to copy the header part and the data from the excel sheet.
Note: Ensure that the header begins from row 1, column A (i.e., cell A1) along with first three rows the invoices are selected together while copying it. You have to copy paste the invoices section wise only.
Step 3: Click on the Import Files option from the GST Returns Offline tool.
Step 4: From the drop-down menu, select the section for which you want to upload the invoices. After that, click on the Copy Excel button.
Step 5: A pop-up window will be displayed. Use the Ctrl+V Keys on the keyboard to paste the data copied from the excel sheet.
Step 6: Confirmation message will be displayed, Click on the Proceed button to add the invoices.
By clicking on the back button, you can notice that the list of invoices present in the excel sheet.
You can edit and deleted details using the option provided in the tool. Errors will be displayed, if the excel sheet contains erroneous data. After making the corrections, upload the excel worksheet again to file GSTR 1 return filings.
Option 4: Import the CSV file
Procedure to import the invoice data from the CSV file to create a GST compliant file (JSON) is explained below:
CSV File
GST Offline Tool supports uploading the invoice details in the .csv format. The CSV format refers to comma-separated values format.
Step 1: Use the CSV template downloaded as part of Returns Offline tool and creates a CSV file for the applicable section of the return.
Note: The data in the CSV file should be in the same format as prescribed in the respective GSTR 1 Return forms.
Step 2: Click the Import Files button to import the CSV file in the Returns Offline tool.
Step 3: Select the appropriate section from the drop-down menu.
Step 4: Under Return Import option, select the IMPORT CSV button and browse and select the appropriate CSV file to import data from CSV.
Step 5: A confirmation message will be displayed. Click on the Yes button to save imported invoice details.
Step 6: By clicking on the back button you can notice that the list of invoices present in the excel sheet.
You can edit and deleted details using the option provided in the tool. Errors will be displayed, if the excel sheet contains erroneous data. After making the corrections, upload the excel worksheet again to file GSTR 1 return filings.
Step 7: Select the View Summary option to generate the file containing the invoices uploaded. The summary will be displayed with the number of invoices against relevant sections of the GSTR return will be shown.
Step 8: After checking the summary, you can generate the GST Compliant format of all invoices imported in the GST Returns Offline tool to be uploaded on GST Portal. For this, click on the generate file button.
Step 9: The GST Compliant file generated by the GST Returns Offline tool (JSON format) will have to be saved for uploading the same on GST portal. Click on the save button.
Step 10: Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
Note: For the second lot of invoices uploaded with the GST Returns Offline tool for the same month, Return tool will create JSON with the same name format without any additional information. So, the user must try to rename the file manually every time.
Procedure to File Return on GST Portal
The procedure to upload invoices to GST portal is described in detail here:
Step 1: Access the Home page of GST Portal. Log in to the GST Portal with valid user credentials.
Step 2: Next, click on Services and then select the Returns option and click on the Returns Dashboard command.
Step 3: Then, the GSTR-1 File Returns page will be displayed. Select the financial year for which the return has to be uploaded.
Step 4: Select the return filing period for which the return has to be uploaded from the drop-down list.
Step 5: Click on the SEARCH button. Applicable returns of the selected tax period will be displayed. In the Outward Supplies made by the Taxpayer GSTR 1 tile, click on the Prepare offline button
Step 6: The upload page will be displayed. Click the Choose File button.
Step 7: Browse and navigate the file JSON to be uploaded from the computer. Click the Open button.
Step 8: Reference ID Number will be generated displaying a message that the uploaded invoices are being processed
Go to the B2B invoices in the GSTR 1 tile. You can check the uploaded B2B invoices.
