Outward Sales

GSTR-1 is a statement in which a regular dealer captures the outward supplies made during a month. It contains details of all the outward supplies made to registered and unregistered businesses or end consumers. In certain exceptional scenarios, taxpayers should capture even B2C transactions at invoice level.
  1. Who should file GSTR-1?

Every registered person has to file GSTR-1 even if there are no transactions during the month.
The following registered persons do not have to file GSTR-1:
GSTR-1, GST Return Filing

2. When is GSTR-1 due?

The GSTR-1 return for a month can be filed between 1st and 10th of the following month. The GST Council has revised the due date which is now based on a business’s turnover.
  1. Businesses with sales of up to Rs. 1.5 crore will file quarterly returns.
    • Due date of GSTR-1 Quarterly filing for the Quarter April 2018 to June 2018 is 31st July 2018.
  2. Other taxpayers with sales above Rs. 1.5 crore have to file monthly return. These are the due dates for respective months.
    • April 2018 is 31st May 2018
    • May 2018 is 10th June 2018
    • June 2018 is 10th July 2018

GST Return Filing Software, GSTR-1

3. What happens if GSTR-1 is filed late?

Failing to file the GSTR-1 on or before the due date will attract a late fee for every day you delay the filing process. The fine will be Rs. 200 per day (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act), up to a maximum of Rs. 5,000. The late fees will be charged from the date after the due date.


Latest Update: The late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return)


4. How to revise GSTR 1?

Taxpayers cannot revise GSTR 1 once filed. They can revise any mistakes in the next month’s or next quarter’s return.

5. What are the details to be provided in GSTR-1?

Form GSTR-1 contains 13 tables in which the outward supplies details needs to be captured. Based on the nature of business and the nature of supplies effected during the month, only the relevant tables are applicable, not all.
  1. GSTIN: Provisional id can also be used if you do not have a GSTIN.
  2. Name of the Taxpayer – Name of the taxpayer including legal and trade name.
  3. Turnover of the Taxpayer:
    • Aggregate turnover: The total value of sales and supplies in 2016-2017 minus taxes. This is the only year you will need to fill this detail. In the future, it will be auto calculated and auto populated.
    • Aggregate turnover: April to June, 2017: The value of sales and supplies made between the start of the fiscal year and the GST rollout.
  4. Taxable outward supplies made to registered persons (including UIN holders) :

    • Invoice-wise details of all taxable B to B supplies made for this month. Exclude sales involving reverse charge and sales made through an e-commerce portal . Provide the breakdown of CGST, SGST, and IGST for each.
    • All B to B sales made this month that attract reverse charge. (e.g., services offered by a Goods Transport Agency)
    • Supplies made online through an e-commerce channel (such as Amazon or Flipkart). The data here has to be classified by GSTIN(s) of the e-commerce operator/channel(s) involved.
  5. Taxable outward inter-state supplies to an unregistered consumer where the invoice value is more than Rs. 2.5 lakh:

    • Invoice details of B2C supplies and B2B supplies (made to unregistered businesses) made across different states, excluding e-commerce sales.
    • Invoice details of interstate B2C supplies made online including place of supply, taxable value, etc.
  6. Zero-rated supplies and deemed exports:

    • All exports made during the tax period.
    • Supplies made to customers located within a Special Economic Zone.
    • Deemed exports made during the tax period.
  7. Taxable supplies to unregistered persons, other than supplies mentioned earlier:

    • Intrastate supplies:
      • Consolidated details of B2C sales (both online and offline).
      • Online B2C sales.
    • Interstate supplies where the invoice amount is less than Rs. 2.5 lakh:
      • Details of B2 C interstate supplies along with the place of supply.
      • Details of B2C interstate sales made online.
  8. Nil rated, exempt, and non-GST outward supplies: Sales summary of items and/or services that are nil rated, exempt and non-GST supplies

    • Interstate supplies made to registered persons: B2B sales made to GST registered businesses in other states
    • Intrastate supplies made to registered persons: B2B sales made locally.
    • Interstate supplies made to consumers and unregistered persons: B2C sales made to customers and unregistered businesses located in other states.
    • Intrastate supplies made to consumers and unregistered persons: B2C sales made locally. Includes end consumers and unregistered businesses.
      GST Invoicing, GSTR-1
  9.  Amendments to taxable outward supply details furnished in returns for earlier tax periods in table 4, 5 and 6 (including current and amended debit notes, credit notes, and refund vouchers):

    • Details of incorrect invoices and shipping bills submitted, along with the correction.
    • Original debit notes, credit notes and refund vouchers created during the current tax period.
    • Changes made to the debit notes, credit notes and refund vouchers filed during earlier tax periods. Here, you are also required to provide details of the original document that is being revised.
  10. Amendments to taxable outward supplies to unregistered persons furnished on returns for earlier tax periods:

    • Modifications made to within your state and supplies made either online or offline during previous tax periods including the GSTINs of the parties involved.
    • Modifications and corrections made to inter-state sales and supplies made either online or offline during previous tax periods including the GSTINs of the parties involved .
  11. Consolidated statement of Advances received or adjusted in the current tax period, plus amendments from earlier tax periods:

    • Advance amounts you received during this tax period which have yet to be invoiced. This includes both interstate and intrastate transactions.
    • Advance amounts received in earlier tax periods and adjusted against the supplies being made in this tax period under table 4, 5, 6, and 7.
    • Any updates or changes made to the details under subsection 11A of earlier tax returns.
  12. HSN-wise summary of outward suppliesAn HSN wise summary of the items sold. It includes total quantity sold, taxable value under each tax heading, and Unit Quantity Codes (for exports or imports).
  13. Documents issued during the tax period:

    • Invoices for outward supply
    • Invoices for inward supply from unregistered persons
    • Revised invoices
    • Credit note
    • Receipt vouchers
    • Refund vouchers
    • Delivery challans.

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