Latest Enhancement in the GSTR-1/IFF Filing

The Goods and Service Tax Network has come up with certain improvements/enhancements in the GSTR-1/IFF on GST Portal and the same is made effective from 26^th November 2021. The present article tries to highlight the said latest Enhancement done in the GSTR-1/IFF filing.

Synopsis of GSTN Notification

• GSTN announced that a revamped and enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience.
• These enhancements would enable the saving of the GSTR-1 details on the GST Portal efficient and user-friendly.

GSTR-1/IFF Filing

• GSTR-1 is a Sales Return through which taxpayers have to upload their B2B and B2C invoices.
• Only dealers registered under Composition Scheme, Non-Resident Taxable person, and casual taxable persons are not required to file GSTR 1 return.

Benefits of Latest Enhancement in the GSTR-1/IFF Filing

• Reorganized GSTR-1 Dashboard – Taxpayers will now experience an enhanced online user interface in GSTR-1/IFF
• Table/Tile Document Counts– The document count for each tile (table) has been made more informative with color-coding
• Enhancement in B2B and CDNR table/tile – Taxpayers will now be able to view a new record details table with the details of the recipient -wise count of records
• Records per page feature – The system will now provide the records per page feature in all the tables under ADD RECORD DETAILS section leading to ease of viewing
• A new check has been introduced in the system which will check that whether the taxpayer has added new records after generating the summary.

Procedure to View GSTR-1 on GST Portal

• After login into the Portal, Navigate to Returns Dashboard and click on the Selection of Period.
• By clicking on the Details of outward supplies of goods or services GSTR-1, the taxpayer can prepare the GSTR-1 form and file Online.

Updated functionality in the GSTR-1/IFF Filing

Reorganized GSTR-1 Dashboard

• E-invoice advisory and help buttons have been moved to the top of the dashboard page for ease of access
• GSTR-1/IFF has been grouped in two sections namely ADD RECORD DETAILS and AMEND RECORD DETAIL.

Add Record Details

• All the tables/tiles for new details addition shall be available in add record details section
• By default, ADD RECORD DETAILS section shall be in expanded form (visible)

Amend Record Details

• All the tables/tiles for amending previously filed details shall be available in amend record details section
• AMEND RECORD DETAILS section shall be in the collapsed form (hidden).

Table/Tile Document Counts

• The status of uploaded (Saved, Pending, Errored) documents with their count will also be made available.
• Taxpayers can now ascertain if there are any pending or errored records in any of the tables of GSTR-1/IFF from the dashboard itself.
• The system shall update the count of records in the tiles on a real-time basis which will help in easy reconciliation.
• In case any record added by the taxpayer is errored out, then the tile will be highlighted in red color.

Enhancement in B2B and CDNR table/tile

• Taxpayer type – Type of recipient taxpayer (Regular, SEZ, and Composition) shall be displayed in this column.
• Processed invoice – The number of processed invoices will be available in this column with a hyperlink. On clicking it, the taxpayer will navigate to the document details page to view all the records added for the respective recipient(s).
• Pending/errored invoice - The number of pending invoices will be available in this column with a hyperlink. On click of it, a taxpayer can navigate to the pending/errored records details page to view all the records which are in pending or errored status for the respective recipient(s).
• Add Invoice – The taxpayer can add new records for the selected recipient. On click of + symbol, add page shall open with pre-filled recipient GSTIN. On click of save, add page will reopen so that taxpayers can continue to add multiple records.
• Search – A general search functionality has been added to the Document details page. Using this, taxpayers can now search specific records about a specific GSTIN. This will help taxpayers to search added records seamlessly.

Records per Page Feature

New Procedure to file GSTR-1/IFF

Upload Details of Outward Supplies

• Taxpayers can upload details of outward supplies and file GSTR-1/IFF by following the steps enumerated below:
• Taxpayers can add or amend records in respective tables of GSTR-1/IFF.
•  Once the records are saved, a taxpayer shall click on GENERATE SUMMARY button
• After the summary is successfully generated, the system will enable PREVIEW and SUBMIT buttons
• If the taxpayer intends to verify the summary of GSTR-1/IFF, a taxpayer can click the PREVIEW button to download the summary PDF.
• A taxpayer can make necessary changes before SUBIT/FILE of GSTR-1/IFF. However, if any new records are added after generating the summary, the SUBMIT, and PREVIEW buttons will be disabled till a new summary has been generated by clicking GENERATE SUMMARY button after updating records.
• The taxpayer will also be informed to generate a new summary, in case the latest summary is not available/generated

Generate summary and Submit GSTR-1/IFF

RENU SURESH Expert

Updated on: November 29th, 2021