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What is GSTR 1?
GSTR 1

GSTR 1 prescribes the details to be provided by the taxpayer in relation to outward supplies made to the buyer for the relevant period. GSTR 1 needs to be filed by every taxpayer except Composition Scheme taxpayers, Non-Resident Foreign taxpayers, TDS deductors, E-commerce Operators and Input Service Distributors as there are separate returns for them. This return is required to be filed by the 11th of the subsequent month. (Example: GSTR-1 for the transaction month of April has to be filed before 10th May).

The government has notified new GST Return formats in this regard and removed the mandatory requirement to quote HSN codes for goods and SAC codes for services in each table. The GST Return Formats have been updated to ease the process and simplify compliance for taxpayers under GST.

 

Headings of GSTR-1
GSTR 1 has a total of 13 headings, the taxable person need not worry as most of these will be pre-filled. But we need to understand certain terms:

 

Table Details
Table 1,2 and 3 GSTIN (Goods and Services Taxpayer Identification Number) and aggregate turnover in the preceding year
Table 4 Taxable outward supplies made to registered persons (including UIN-holders) other than Zero-rated supplies and Deemed Exports.
Table 5 Taxable outward inter-State supplies to un-registered persons where the invoice value is more than INR 2.5 Lakh.
Table 6 Details of Zero-rated supplies and Deemed Exports. Like POS (Place of Supply of Goods and Services)
Table 7 Details of Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5.
Table 8 Details of Nil rated, exempted and non-GST outward supplies.
Table 9 Details of debit notes, credit notes, refund vouchers issued during the current period and any amendments to taxable outward supply details furnished in the GSTR1 returns for earlier tax periods in Tables 4, 5 & 6.
Table 10 Details of debit note and credit note issued to unregistered person.
Table 11 Details of Advances Received/Advance adjusted in the current tax period or Amendments of information furnished in the earlier tax period.
Table 12 HSN -wise summary of outward supplies.
Table 13 Documents issued during the tax period.

 

Eligibility of filing GSTR-1
Every GST registered person has to file GSTR-1. But there are some exceptions to this rule:

Input Service Distributor. They will have to file GSTR 6.
Non-Resident Taxable Person. They will be filing GSTR 5.
Composition Scheme Taxpayer under section 10. The person opting for Composition Scheme has to file a return in GSTR 4.
Tax Deductor at source under Section 51. They have to file a return under GSTR 7.
A tax collector at Source under Section 52. They have to file a return in GSTR 8.

Particulars to be filed under GSTR 1

GSTIN
Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). A format of proposed GSTIN has been shown in the image above. The identification of the taxpayer will be auto-filled at the time of return filing in the future.

Name of the Registered Person
Name of the taxpayer, will be auto-filled at the time of logging into the common GST Portal. Trade Name, if any, should be separately provided.

Aggregate Turnover in the preceding Financial Year
This information is required to be filed only in the first year of GST. Another year onwards it will be auto-filled by the details of the previous year.

Taxable Outward Supplies to a Registered Person (B2B)
All taxable supplies are required to be filled in this section. Supply here includes any supply under reverse charge mechanism or made through e-commerce operators attracting TCS. In the case of inter-state, only IGST would be filed. Similarly, in the case of intra-state supplies, CGST and SGST would be filed.

Taxable Outward Supplies to a Consumer (B2C)
Under this heading, the taxpayer is required to fill in details of inter-state supplies made to an unregistered end consumer where the invoice value is more than 2.5 lakh. There is also a separate column for sales made through e-commerce operators attracting TCS.

gstr_1_table_5

Zero Rated Supplies and Deemed Exports
This head will include all kinds of Zero Rated Supplies like exports (including deemed exports) and sale to SEZ. Noticeably, such supplies will only attract IGST.

gstr_1_table_6

Taxable Outward Supplies to a Consumer (B2C other than point 5)
Under this heading, the taxpayer is required to provide details of all the supplies made to an end consumer which were not covered in point 5. This means all intra-state supplies and inter-state supplies with invoice value less than Rs. 2.5 Lakhs with separate disclosure for supplies through e-commerce operators.

gstr_1_table_7

Nil Rated, Exempt, and Non-GST Outward Supplies
This head will include all kinds of Nil Rated, Exempt and Non-GST Supplies irrespective of inter-state or intra-state supplies. If already included in any of the heading under 5, 6, or 7, the taxpayer can furnish only Non-GST supplies here.

gstr_1_table_8

Amendments to Details of Outward Supplies of Earlier Tax Periods
Any kind of amendment made in the current tax period in point 4,5 or 6 for an earlier tax period is required to be furnished in this section. This includes original debit notes, credit notes and refund vouchers issued during current and their corresponding amendments.

gstr_1_table_9

Amendments to Details of Outward Supplies of earlier Tax Periods
Any kind of amendment made in the current tax period in point 7 (sale to the unregistered end consumer) for an earlier tax period is required to be furnished in this section. This includes intra-state, inter-state and e-commerce supplies corresponding to them.

gstr_1_table_10

Tax Liability of Amount Received in Advance
Any kind of advance amount received against a supply to be made or invoice to be issued in the future must be reported in this section. Registered person is required to pay GST on such advance as tax liability for the period in which such advance is received. Further, information regarding adjusting of advance against any supply in points 4, 5, 6 or 7 of the previous period is also to be reported here. There is a separate column for amendments for earlier tax periods.

gstr_1_table_11

HSN-wise summary –
All outward supplies must be reported in this section categorized on the basis of HSN codes

gstr_1_summary_table_12

Documents issued
All documents issued are required to be disclosed here. This includes all invoices, revised invoices, debit/ credit notes, receipt/ payment/ refund vouchers.

gstr_1_table_13

Common mistakes you should avoid
The range of mistakes while filing the GSTR-1 ranges from as small as feeding in incorrect HSN codes, Service Accounting codes, or as big as mentioning incorrect GSTIN, charging incorrect rates of tax, treating a sale as intra-state instead of inter-state sale and so on.

Late Fee and Penalty charged
In case you don’t file GSTR-1, there is a fee of Rs.50 per day and Rs.20 for nil return. These charges are applicable after the due date is passed.

Purpose of Filing GSTR-1, GSTR-2 And GSTR-3

GSTR-1:
Say for e.g. If a person has entered into a transaction of supply of goods, then there must be someone who would be the recipient of the supply of goods. Supplier of the goods would be originating point of the transaction and he would specify, in his return, details of the supply along with the recipient to whom supply has been effected. The return for the inward supplies of the recipient of the supply would get auto-populated with the details provided by the supplier in his return for the outward supplies. Thus, GSTR-1 becomes the base document upon which the entire compliance structure in GST would be based.

GSTR-2:
Once the supplier furnishes the details of the supply and recipient in GSTR-1, details would be auto-populated and communicated to the recipient in GSTR-2A. Recipient would confirm the details filled in by the supplier in GSTR-1 and reflected in GSTR-2A. If he agrees with the same, the transaction would be frozen and GSTR-2 would be prepared. However, if the recipient disagrees then recipient would communicate to the supplier about his disagreements which then would be reflected in GSTR-1A to the supplier. Supplier in turn would have the option to modify the details furnished in GSTR-1 as per the request of the recipient auto-populated before him in GSTR-1A or keep the details unchanged.

GSTR-3:
GSTR-3 would be a consolidated monthly return and will contain details of tax liability along with the tax collected on outward supplies and tax paid on inward supplies by registered person. It would be auto-populated through GSTR-1 and GSTR-2 of the registered person. There would be minimal manual intervention and system itself would be updating records.

FAQs

Q.1 What is GSTR-1? Who is required to file the GSTR-1?

Ans: 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 GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

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

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

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

Q.4 Is GSTR-1 filing mandatory?

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

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

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

1. Online entry on the GST Portal.


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

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

Q.6 What details have to be furnished in GSTR-1?

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

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

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

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

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

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

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

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

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

i. HSN/SAC wise summary of outward supplies.

Q.7 Which type of registered taxpayers are not required to file the GSTR-1?

Ans: The following taxpayers are not required to file 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)
Q.8 What are the pre-requisites for filing GSTR-1?

Ans: Pre-requisites for filing GSTR-1 are:

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

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

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

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

Q.9 For which class of taxpayers is DSC mandatory for filing returns?

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

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

Ans: 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.

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

Ans: The turnover value in Table 3 of 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.

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

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

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

Ans: 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.

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

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

Q.15 What are B2B Supplies?

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

Q.16 What is meant by B2C Supplies?

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

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

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

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

Ans: 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.

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

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

Q.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?

Ans: 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 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.

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

Ans: 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 GSTR-1 of that period. This can be shown in the advance adjustment table of GSTR-1.

Q.22 How is Export treated under the GST regime?

Ans: 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).

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

Ans: No, a taxpayer can furnish details of the export invoices in 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.

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

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

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

Ans: 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.

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

Ans: 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

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

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

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

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

Ans: Taxpayers can modify/delete invoices any number of times till they submit the 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 GSTR-1 is submitted.

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

Ans: 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.

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

Ans: 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.

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

Ans: 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.

Q.32 What is the cut-off date for entry of invoices in GSTR-1 in case a normal taxpayer opts for composition scheme?

Ans: In cases where a taxpayer opts for composition scheme, 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 GSTR-1 for the said period, even if filed with delay, for the period prior to opting to composition scheme.

Q.33 What is the due date for the payment of monthly tax liabilities for normal taxpayers?

Ans: 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.

Q.34 From where can I file the GSTR-1 and what are the steps involved?

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

Q.35 Does a taxpayer need to electronically sign GSTR-1 after successful submission of GSTR-1?

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

Q.36 What are communications received after successful filing of GSTR-1?

Ans: a. Application Reference Number (ARN) gets generated on successful filing of GSTR-1.

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

Q.37 What are the different ways in which GSTR-1 can be electronically signed?

Ans: 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).

Q.38 What precautions need to be taken while applying Digital Signature Certificate (DSC)?

Ans: DSC should be Class II or Class III, PAN-based DSC

1. The DSC must not be expired

2. The DSC must be registered on the GST Portal

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

4. The DSC Dongle must be connected to the computer

Q.39 Will a taxpayer receive notice if he does not file GSTR-1 by due date?

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

Q.40 Does a taxpayer need to check the validity of the registration of the recipients furnished in GSTR-1?

Ans: 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.

Q.41 Up to how many decimal digits do different values need to be declared in GSTR-1?

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

Q.42 A taxpayer cannot file GSTR-1 before the end of the current tax period. Is there any exception to this rule?

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

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

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

Q.43 I am unable to view the invoices, I have uploaded. What should I do?

Ans: Scroll down to the bottom of the 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 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.

Q.44 The invoice count on the tile summary is different from the number of invoices I had entered/ uploaded. Why?

Ans: 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.

Q.45 How can I delete or modify the invoices which have been earlier successfully uploaded?

Ans: 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 GSTR-1 is submitted.

Q.46 After successfully submitting my GSTR-1, I am getting system error when I am affixing my DSC. What should I do?

Ans: In case of DSC related issues.

Q.47 How can I file Nil GSTR-1?

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

Q. No. 48 to 51 are FAQs related to Creation of new UT of Ladakh and consequent changes of GST for taxpayers

Q.48 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?

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

Q.49 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?

Ans: 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.

Q.50 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?

Ans: 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.

Q.51 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?

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

Q.52 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?

Ans: 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.

Q.53 What would be the type of supply when the State Code is selected as ‘96-Foreign Country’?

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

Q.54 In which tables of Form GSTR-1 the State Code as ‘96-Foreign Country’ will be available for selection from the dropdowns?

Ans: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.

Q. No. 55 to 58 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

Q.55 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?

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

Q.56 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?

Ans: 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.

Q.57 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?

Ans: 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.

Q.58 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?

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

FAQs > GSTR-1 Delinking of Debit and Credit Note

Q.1 When will the Intra-State supplies attracting IGST will be enabled for taxpayers?

Ans: Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.

Q.2 When will all the note supply type checkboxes will be disabled for a taxpayer?

Ans: If the recipient GSTIN is ISD GSTIN, then all the note supply type checkboxes will be disabled.

Q.3 Which GSTINs are allowed when taxpayer select note supply type as Deemed Exports?

Ans: If the taxpayer selects note supply type as Deemed Exports, then only Normal taxpayer, other than SEZ unit or developer and Casual taxpayer GSTINs are allowed.

Q.4 I have generated the JSON file from old excel utility before delinking but not saved in GST Portal. Can I upload the same after delinking?

Ans: No, you cannot upload the JSON file generated before delinking. You need to update the details manually in new offline excel utility again and then generate the JSON file to upload it into the GST portal.

Q.5 I have submitted and filed Form GSTR-1 before delinking. Should I file Form GSTR-1 again after delinking?

Ans: If you have already filed Form GSTR-1 before delinking, no need to file Form GSTR-1 again after delinking.

Q.6 I have already submitted Form GSTR-1. Do I need to file Form GSTR-1 after delinking?

Ans: Taxpayers who have submitted but not filed Form GSTR-1 will need to file Form GSTR-1.

Q.7 Whether taxpayer is required to link the credit or debit note to original invoice?

Ans: No, taxpayers can directly report credit or debit notes without linking to original invoice.

Q.8 Whether I can report credit or debit note issued against multiple invoices?

Ans: Before delinking: When the taxpayer issues one credit or debit note for more than one invoice, then he/she cannot enter all the original invoices details in GSTR-1. Hence, reporting was not possible.

After delinking: Taxpayers can report credit or debit notes issued against multiple original invoices in GSTR-1