Modifying GSTR 1 Return

Modifying GSTR 1 Return

Modifying GSTR 1 Return

The GSTR 1 return file can be downloaded from the GST portal and viewed in the Returns offline tool to modify, add or delete the invoice details uploaded earlier on GST Portal. After making necessary changes, a JSON file needs to be prepared for regular invoice data and furnish the JSON file on the GST portal. The JSON file can be validated again and will be taken in by the GSTN after the due validations. If there are any auto-populated invoices in GSTR 1 from the GSTR 2 of counterparties, these can be downloaded and viewed in the GST returns the offline tool. In this article, we will look at the procedure to modify GSTR 1 return file in returns offline tool.

Know more about GSTR 1 Filing using Returns Offline Tool

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 having GST registration are required to file GST annual return in form GSTR-9. The due date for filing GST annual return is usually 31st December of each year for the financial year ended 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 GST annual return was originally extended upto 31st March 2019, which has been further extended to 30th June 2019 by the GST Council.

Download GSTR 1 Return File from GST Portal

Follow the procedure explained below to download GSTR 1 Return File from GST Portal:

Step 1: To download the GSTR 1 return file from the GST portal, you need to login to the portal using the user credentials.

Step 2: After login to the portal, select returns option from the service tab.  Click on the Returns Dashboard option. The file return page will be displayed.

Image 1 Modify GSTR 1 Return File Using Returns Offline tool
Image 1 Modify GSTR 1 Return File Using Returns Offline tool

Step 3: In this page, you have to select the financial year for which the GSTR 1 return has to be downloaded. Click on the corresponding year from the drop-down list.

Step 4: Once the year is selected, select the return filing period for which the GSTR 1 return has to be downloaded from the drop-down list.

Step 5: After selecting the year and period, click on the search option. Applicable returns of the selected tax period will be displayed.

Image 2 Modify GSTR 1 Return File Using Returns Offline tool
Image 2 Modify GSTR 1 Return File Using Returns Offline tool

Step 6: In the Details of outward supplies of goods or services GSTR 1 tile, click on the Prepare Offline button.

Image 3 Modify GSTR 1 Return File Using Returns Offline tool
Image 3 Modify GSTR 1 Return File Using Returns Offline tool

Step 7: The Offline Upload and Download for GSTR 1 page will be displayed, Click on the download tab and then click on generate the file.

Image 4 Modify GSTR 1 Return File Using Returns Offline tool
Image 4 Modify GSTR 1 Return File Using Returns Offline tool

Step 8: A message will be displayed that the request has been accepted and it will take 20 minutes to generate the return file.

Step 9: Click on the Click here to download option, GSTR 1 Return file will be downloaded in zip format.

Image 5 Modify GSTR 1 Return File Using Returns Offline tool
Image 5 Modify GSTR 1 Return File Using Returns Offline tool

Know more about  Types of GST Returns and Due Dates

Open Downloaded GSTR 1 Return File

To open downloaded GSTR 1 return file from GST Portal using the Returns Offline tool, follow the procedure explained below:

Step 10:  Double-click on the GST return offline tool icon on the desktop, the Offline tool Home Page will be displayed.

Step 11: From the open downloaded return file option from the GST portal tab, click on the open button.

Image 6 Modify GSTR 1 Return File Using Returns Offline tool
Image 6 Modify GSTR 1 Return File Using Returns Offline tool

Step 12: Browse and select the downloaded return file in zip format and click on the open button.

Image 7 Modify GSTR 1 Return File Using Returns Offline tool
Image 7 Modify GSTR 1 Return File Using Returns Offline tool

Step 13: Details of the file which have you have downloaded from the GST Portal will be displayed. Click on the Proceed button.

Image 8 Modify GSTR 1 Return File Using Returns Offline tool
Image 8 Modify GSTR 1 Return File Using Returns Offline tool

Step 14: The summary page will be displayed. Select the link for the corresponding section name to modify or add or delete invoice details.

Image 9 Modify GSTR 1 Return File Using Returns Offline tool
Image 9 Modify GSTR 1 Return File Using Returns Offline tool

Once the section details are displayed, you can do the following things:

  • Modify Invoices Details
  • Add Invoices Details
  • Delete Invoices Details

Know more about Error Files in Returns Offline Tool

Modify Invoices Details

To modify the invoices details follow the procedure explained below:

Step 1: Click on the edit button to edit the invoices and make the required corrections in the invoices or details uploaded or added earlier in GST Portal.

Image 10 Modify GSTR 1 Return File Using Returns Offline tool
Image 10 Modify GSTR 1 Return File Using Returns Offline tool

Step 2: To modify the details or records at the rate level, click on the ’ +’ option and navigate to the rate level records.

Image 11 Modify GSTR 1 Return File Using Returns Offline tool
Image 11 Modify GSTR 1 Return File Using Returns Offline tool

Note: You can also make the changes at field level and click on the save button to save the invoice details.

Step 3: Do all the necessary corrections and click on the update button.

Image 13 Modify GSTR 1 Return File Using Returns Offline tool
Image 13 Modify GSTR 1 Return File Using Returns Offline tool

Step 4: A success message will be displayed. The status will be changed to modify. Similarly, you can modify the invoice details and other returns data from other sections

Add Invoices Details

You can add the invoice details by following the procedure explained in detail below:

Step 1: Provide the invoice details and click on the add button.

Image 13 Modify GSTR 1 Return File Using Returns Offline tool
Image 13 Modify GSTR 1 Return File Using Returns Offline tool

Step 2: In the new window, add the necessary details and click on the save button.

Image 14 Modify GSTR 1 Return File Using Returns Offline tool
Image 14 Modify GSTR 1 Return File Using Returns Offline tool

Step 3: A success message will be displayed, and invoice details can be added. Similarly, you can add the invoice details and other returns data from other sections.

Image 15 Modify GSTR 1 Return File Using Returns Offline tool
Image 15 Modify GSTR 1 Return File Using Returns Offline tool

Delete Invoices Details

You can also click the import files option to import the invoice data using the Excel and CSV import.

Step 1: Select the checkbox for the invoice to be deleted, click on the delete button.

Image 16 Modify GSTR 1 Return File Using Returns Offline tool
Image 16 Modify GSTR 1 Return File Using Returns Offline tool

Step 2: A success message will be displayed. The status will be changed to delete. Similarly, you can delete the other invoice details and other returns data from other sections.

Image 17 Modify GSTR 1 Return File Using Returns Offline tool
Image 17 Modify GSTR 1 Return File Using Returns Offline tool

Note: You can select the checkbox as depicted in the image below to select all invoices to delete at one go. Click on the delete button to delete all invoices.

Image 18 Modify GSTR 1 Return File Using Returns Offline tool
Image 18 Modify GSTR 1 Return File Using Returns Offline tool

Step 3: Once all the corrections have been done, click on the View Summary button.

Image 19 Modify GSTR 1 Return File Using Returns Offline tool
Image 19 Modify GSTR 1 Return File Using Returns Offline tool

Step 4: The summary pages will be displayed, click on the Generate file button.

Image 20 Modify GSTR 1 Return File Using Returns Offline tool
Image 20 Modify GSTR 1 Return File Using Returns Offline tool

Step 5: The GST Compliant file generated by the GST Returns Offline tool (JSON format) will have to be saved in the computer for uploading the same on GST portal. Click on the Save button.

Image 21 Modify GSTR 1 Return File Using Returns Offline tool
Image 21 Modify GSTR 1 Return File Using Returns Offline tool

Step 6: Browse and select the path to save the JSON file which needs to be uploaded in the GST Portal.

Image 22 Modify GSTR 1 Return File Using Returns Offline tool
Image 22 Modify GSTR 1 Return File Using Returns Offline tool

Login to the GST Portal with the credential and upload the JSON file.

Post by Renu Suresh

Renu is experience content writer specialised in compliances and company rules.