Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme: An Overview

Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme: An Overview

All about Form GSTR-1

1. What is Form GSTR-1? Who is required to file Form GSTR-1?

Form GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

2. When can I opt for Quarterly filing of Form GSTR-1 return?

You can opt for Quarterly filing of Form GSTR-1 under following condition:

• If your turnover during the preceding financial year was up to Rs. 1.5 Crore or

• If you are registered during the current financial year and expect your aggregate turnover  to be up to Rs. 1.5 Crores

3. I have already opted for Quarterly filing of Form GSTR-1 return. Can I change my preference now?

Facility to change frequency is available if you have not filed any return during the financial year according to the original frequency.

4. Is Form GSTR-1 filing mandatory?

Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.

5. What are the available modes of preparing Form GSTR-1?

Form GSTR-1 can be prepared using the following modes through:

1. Online entry on the GST Portal.

2. Uploading of invoice and other Form GSTR-1 data using Returns Offline Tool.

3. Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs).

4. What details have to be furnished in Form GSTR-1?

The following details of a tax period have to be furnished in Form GSTR-1:

1. Invoice level details of supplies to registered persons including those having UIN;

2. Invoice level details of Inter- State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers);

3. Details of Credit/Debit Notes issued by the supplier against invoices;

4. Details of export of goods and services including deemed exports (SEZ);

5. Summarised state level details of supplies to unregistered persons (consumers);

6. Summary Details of Advances received in relation to future supply and their adjustment;

7. Details of any amendments effected to the reported information for either of the above categories;

8. Nil- rated, exempted, and non-GST supplies; and

9. HSN/SAC wise summary of outward supplies.

10. Which type of registered taxpayers are not required to file the Form GSTR-1?

The following taxpayers are not required to file Form GSTR-1:

• Taxpayers under the Composition Scheme (Return to be filled by them in GSTR 4);

• Non-resident foreign tax payers (Return to be filled by them in GSTR 5);

• Online information database and access retrieval service provider (Return to be filled by them in GSTR 5A);

• Input Service Distributors (ISD) (Return to be filled by them in GSTR-6);

• Tax Deducted at Source (TDS) (deductors) (Return to be filled by them in GSTR-7)

• E-commerce operators collecting TCS (Return to be filled by them in GSTR-8)

8. What are the pre-requisites for filing Form GSTR-1?

Pre-requisites for filing Form GSTR-1 are:

1. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which Form GSTR-1 has to be furnished;

2. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal;

3. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory;

4. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory

5. For which class of taxpayers is DSC mandatory for filing returns?

DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).

10. By when do I need to file the Form GSTR-1 for a given tax period? OR What is the due date for filing the Form GSTR-1?

The due date to file Form GSTR-1 for a given tax period is 11th day of the succeeding month in case of taxpayers filing it monthly and last date of month succeeding the end of every quarter in case of taxpayers filing quarterly or such other dates as may be extended by Government through notification.

For example, Form GSTR-1 for the calendar month of January, 2020 need to be filed by 11th February, 2020. Form GSTR-1 for the quarter of January to March, 2020, need to be filed by 30th April, 2020.

11. How should the value of turnover to be in entered in the mandatory field on the landing page of Form GSTR-1?

The turnover value in Table 3 of Form GSTR-1 has to be entered manually for the first year as the information is not available with the GST system. From the second year of implementation of GST, the system will auto-calculate the turnover based on all the annual returns filed for all the GSTINs associated with a given PAN (PAN-based turnover). However, the turnover value will be editable and you will have the option to amend it.

12. What does the ‘Total Invoice Value’ column indicate in Form GSTR-1?

The ‘Total Invoice Value’ column in Form GSTR-1 is for the invoice value inclusive of taxes.

13. Will there be any validation on relationship between Invoice value and Taxable Value?

Taxable value is the value as per the provisions of GST law. There will be no validation that the invoice value is equivalent to taxable value plus the tax amount.

14. Can I enter details of Goods and Services in the same invoice?

Yes, you can enter details of Goods and Services in the same invoices.

15. What are B2B Supplies?

B2B supply refers to supply transactions between registered taxable entities/persons (Business-to-Business supplies).

16. What is meant by B2C Supplies?

B2C supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).

17. When are Debit Notes to be reported in the return?

Debit Notes are to be reported in the return of the month in which they are issued by the supplier.

18. When are Credit Notes to be reported in the return?

Credit Notes are to be reported in the return of the month in which they are issued but not later than the return of the September month following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.  

19. Does a tax payer need to report the credit notes and debit notes of supplies to consumer separately?

No. These can be reported in Form GSTR 1 in a consolidated manner, net off of the values of credit and debit notes issued.

20. In case of Receipt of advance by the Supplier from a Receiver, is the supplier liable to pay tax on such an advance amount?

Yes, supplier is liable to pay tax on advances received from receivers for the supply of services and report the consolidated advance received details in a month in which payment is received. The amount of advances to be reported in Form GSTR-1 is net off the amount for which invoices have already been issued and the value reported in the same return in other sections.

21. How is the tax paid on advance payments adjusted against the invoice(s) issued in the subsequent tax period(s)?

The taxpayer has to declare the advance that has to be adjusted in the tax period in which advance is received. Subsequently when invoice is issued, then taxpayer can

adjust the tax liability of the invoice issued of that tax period, in the Form GSTR-1 of that period. This can be shown in the advance adjustment table of Form GSTR-1.

22. How is Export treated under the GST regime?

Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC (against the exports made) or the taxpayer may pay IGST and claim refund of the IGST amount paid (post affecting the exports).  

23. Is shipping bill number mandatory while declaring export invoices in Form GSTR-1?

No, a taxpayer can furnish details of the export invoices in Form GSTR-1 and file the return without mentioning the shipping bill number and date, if the shipping bill details are not readily available with him.

24. How can shipping bill number be furnished after the filing of Form GSTR-1?

If the shipping bill details are received by the taxpayer after the filing of the Form GSTR-1, he needs to declare it in the Form GSTR-1 of the month in which he receives it through the amendment section of Form GSTR-1.

25. How do I report supplies to SEZ units or SEZ developers in Form GSTR-1?

As the SEZ unit or SEZ developer are registered and have GSTIN, the invoice details of supplies to them need to be reported in the section of supplies to registered taxpayers (B2B invoice details) with appropriate SEZ flag.

26. Is it required to submit the details of supplies effected through E-Commerce?

Yes. The return provides for the declaration of the details of all taxable Supplies effected through E-Commerce along with the GSTIN of the e-commerce portal in

Form GSTR-1. However, this would be implemented once the relevant provisions of GST law are notified.

27. How should exempt supplies through E-Commerce operator be reported in Form GSTR-1?

It should be reported in a consolidated manner in the nil rated and exempt supply section of the Form GSTR-1.

28. Until when can changes be made to the uploaded invoice details?

Taxpayers can modify/delete invoices any number of times till they submit the Form GSTR-1 of that particular tax period. The uploaded invoice details are in a draft version, and can be changed irrespective of due date until the Form GSTR-1 is submitted.

29. Can there be duplicate invoice series in a particular financial year for a particular GSTIN?

For a particular GSTIN, there cannot be duplicate invoice series in a particular financial year. The GST system will not accept duplicate supply invoices in a return and will provide error on validation.

30. Can a registered taxpayer have multiple series of tax invoices?

Yes, a tax payer can have multiple series of tax invoices in a financial year. There is no limit on the number of series of tax invoices that one can have in a financial year.

31. Is there any specified format for invoice number under GST laws?

Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.

32. How HSN wise summary is reported in Form GSTR-1?

From May’21 onwards, HSN-wise summary of outward supplies is furnished along with rate and quantitative details.

Before May’21 onwards, HSN-wise summary of outward supplies is furnished with quantitative details.

33. What is the cut-off date for entry of invoices in Form GSTR-1 in case a normal taxpayer opts for composition scheme?

In cases where a taxpayer opts for composition scheme, Form GSTR-1 will be available for filing only for the period during which the taxpayer was registered as normal taxpayer. The taxpayer would be able to file Form GSTR-1 for the said period, even if filed with delay, for the period prior to opting to composition scheme.

34. What is the due date for the payment of monthly tax liabilities for normal taxpayers?

A normal taxpayer is required to discharge their return related liability at the time of filing of GSTR-3B. The due date for filing GSTR-3B is 20th of the succeeding month.

35. From where can I file the Form GSTR-1 and what are the steps involved?

For a detailed description along with screenshots for filing Form GSTR-1, please refer to the User Manual available at help section of the GST Portal.

36. Does a taxpayer need to electronically sign Form GSTR-1 after successful submission of Form GSTR-1?

Yes, a tax payer needs to electronically sign the Form GSTR-1 after successfully submitting it, otherwise Form GSTR-1 will be considered as not-filed. The successful submission freezes the Form GSTR-1 and no changes can be made by taxpayer thereafter.

37. What are communications received after successful filing of Form GSTR-1?

38. Application Reference Number (ARN) gets generated on successful filing of Form GSTR-1.

39. An SMS and email is also sent to the taxpayer on the Mobile Number and E mail ID of his primary authorised signatory.

40. What are the different ways in which Form GSTR-1 can be electronically signed?

Taxpayers can electronically sign their returns using a DSC (mandatory for all types of companies and LLPs) or verify through EVC (Electronic Verification Code sent to the registered mobile number of the authorized signatory).

39. What precautions need to be taken while applying Digital Signature Certificate (DSC)?

40. The GST Portal accepts PAN based DSC’s only.

41. The DSC must not be expired

42. The DSC must be registered on the GST Portal

43. EM Signer version 2.6 must be installed on the computer

44. The DSC Dongle must be connected to the computer

45. Will a taxpayer receive notice if he does not file Form GSTR-1 by due date?

Yes, he will receive a system generated return defaulter notice in format 3A if he fails to file Form GSTR-1 by due date.

41. Does a taxpayer need to check the validity of the registration of the recipients furnished in Form GSTR-1?

Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will throw a validation error and will not accept invoice details pertaining to that GSTIN.

42. Up to how many decimal digits do different values need to be declared in Form GSTR-1?

All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits.

43. A taxpayer cannot file Form GSTR-1 before the end of the current tax period. Is there any exception to this rule?

A taxpayer cannot file Form GSTR-1 before the end of the current tax period. However, following are the exceptions to this rule:

1. Casual Taxpayers after the closure of their business can file Form GSTR-1 before the end of the current tax period

2. A taxpayer who has applied for cancellation of registration will be allowed to file Form GSTR-1 after confirmation of receipt of the application before the end of the current tax period

3. I am unable to view the invoices, I have uploaded. What should I do?

Scroll down to the bottom of the Form GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button. This will include the auto drafted details pending for action from recipients. Also the invoices you have added will start reflecting in the relevant section of the Form GSTR-1.

In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE GSTR1 SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.

The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.

You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.

45. The invoice count on the tile summary is different from the number of invoices I had entered/ uploaded. Why?

The invoice count on the tile summary gets updated only after you click the GENERATE GSTR1 SUMMARY button. You can click the GENERATE GSTR1 SUMMARY button to refresh the tile summary.

However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.

The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.

You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.

46. How can I delete or modify the invoices which have been earlier successfully uploaded?

You can click the EDIT/ DELETE button to modify or delete the invoices which have been earlier successfully uploaded. The uploaded invoice details are in a draft version, and can be changed until Form GSTR-1 is submitted.

47. After successfully submitting my Form GSTR-1, I am getting system error when I am affixing my DSC. What should I do?

In case of DSC related issues, click here to know more.

48. How can I file Nil Form GSTR-1?

You can file nil Form GSTR-1 by first Generating Summary and then submitting the return without entering any data and signing with applicable signature.

1. No. 1 to 7 are FAQs related to Creation of new UT of Ladakh and consequent changes on GST Portal for taxpayers

2. Can a taxpayer issue an invoice dated on or after 1st January 2020 using the old GSTIN, in case a new GSTIN has been assigned for UT of Ladakh?

No. New/fresh invoice may be generated in new GSTIN only, effective from 1st January 2020.

2. I have received an intimation that a new GSTIN has been assigned to me for UT of Ladakh. Do I need to issue invoice again?

Any invoices issued post 1st January 2020, against old GSTIN would need to be reissued with new GSTIN, once the new GSTIN is communicated to the taxpayer.

3. Can a taxpayer file monthly/quarterly returns in Old GSTN, in case, they have received an intimation that a new GSTIN has been assigned to them for UT of Ladakh?

No, in old GSTIN, they cannot file monthly/quarterly returns for the period after 1st January 2020. However, all pending returns for the period prior to 1st January 2020 need to be filed in old GSTIN.

4. I have received an intimation that a new GSTIN has been assigned to me for UT of Ladakh. From which date do I need to file returns using new GSTIN?

You need to file all your returns using new GSTIN, effective 1st January 2020.

5. Which State code is to be selected as place of supply (PoS) in case of transportation of goods outside India, by a registered taxpayer on behalf of a registered recipient?

 

In case of supply of services (by a registered taxpayer) by way of transportation or courier of goods to a place outside India, the place of supply is the foreign country outside India (being destination of such goods).

For reporting such transactions, where POS lies in foreign country, the supplier of services (the registered taxpayer) needs to select State code as ‘96-Foreign Country’ from the list of codes.

The registered recipient of services will then be entitled to ITC, though POS lies outside the State of his registration, in case State code 96 is mentioned by of the supplier of services (the registered taxpayer) in their statement of outward supplies.

Illustration – Supplier of goods ‘A’ is registered in State ‘X’ in India who has got an order for supply from a foreign country ‘F’. Supplier ‘A’ asked another taxpayer ‘B’ registered in the same State ‘X’ to supply services (couriers etc.) for transportation of goods to the foreign country. Taxpayer ‘B’ will issue invoice in the name of ‘A’ and mention POS as state code 96. Though, both the taxpayers are located in the same State but by virtue of POS as 96, the supply will be taxable under IGST and ITC will be available to taxpayer ‘A’ under IGST head.

6. What would be the type of supply when the State Code is selected as ‘96-Foreign Country’?

Supplies with Place of Supply selected as state code ‘96-Foreign Country’ will always be inter-State supply.

7. In which tables of Form GSTR-1 the State Code as ‘96-Foreign Country’ will be available for selection from the dropdowns?

The state code ’96-Foreign Country’ will be available for selection, except when the recipient is a Composition taxpayer or UIN holder, in the existing list of Place of Supply (POS) drop-down in following tables of Form GSTR-1:

• B2B (Table 4,6B,6C)

• B2B Amendments (Table 9A)

Note: This will be available on both online and offline.

1. No. 1 to 4 are FAQs related to Merger of UT of Daman & Diu with UT of Dadra and Nagar Haveli and consequent changes on GST Portal for taxpayers

2. Can a taxpayer issue an invoice dated on or after 1st August 2020 using the old GSTIN, in case a new GSTIN has been assigned for UT of Dadra and Nagar Haveli and Daman and Diu?

No. New/fresh invoice may be generated in new GSTIN only, effective from 1st August 2020.

2. I have received an intimation that a new GSTIN has been assigned to me for UT of Dadra and Nagar Haveli and Daman and Diu. Do I need to issue invoice again?

Any invoices issued post 1st August 2020, against old GSTIN would need to be reissued with new GSTIN, once the new GSTIN is communicated to the taxpayer.

3. Can a taxpayer file monthly/quarterly returns in Old GSTN, in case, they have received an intimation that a new GSTIN has been assigned to them for UT of Dadra and Nagar Haveli and Daman and Diu?

In old GSTIN, taxpayer cannot file monthly/quarterly returns related to the period after 1st August 2020. All pending monthly returns for the period prior to 1st August 2020, need to be filed in old GSTIN. All monthly returns for the period after 1st August 2020, need to be filed in new GSTIN.

For filing quarterly returns for the quarter July to September 2020, transactions upto 31st July 2020 need to be filled in the return pertaining to old GSTIN, by selecting the tax period as July to September 2020.

For the transactions, for the period from 1st August to 30th September, 2020, quarterly return need to be filed in the new GSTIN, by selecting the tax period as July to September 2020.

4. I have received an intimation that a new GSTIN has been assigned to me for UT of Dadra and Nagar Haveli and Daman and Diu. From which date do I need to file returns using new GSTIN?

You need to file all your returns using new GSTIN, effective 1st August 2020.