GST return for outward supplies of goods and/or services in India

As per section 37, except following persons all other registered persons including a casual taxpayer is required to furnish Form GSTR-1 electronically through the common portal;

  • Input service distributor or ISD
  • Non-resident taxable person
  • Composition scheme dealers
  • Person deducting tax at source – TDS under GST
  • Persons collecting tax at source – TCS under GST applicable to e-commerce operator, not being an agent
  • A supplier of online information and database access or retrieval service (OIDAR).

Form GSTR-1 has been prescribed to furnish details of outward supplies of goods and/or services for a tax period. 

Details of outwards supplies includes invoices, debit and credit notes issued during a tax period. If you have issued any revised invoices for the period starting from the effective date of registration to the date of grant of GST certificate, then that should also be included.

What is time limit to submit outward supplies details in Form GSTR-1

As per present GST law, taxpayers are required to file their GST return for outward supplies of goods and services on a monthly basis in Form GSTR-1. 

To ease the compliance requirements for small taxpayers, the government has allowed to file GST return for outward supplies of goods and services with an annual aggregate turnover up to Rs 1.5 Crore on a quarterly basis instead of monthly.

This means, a taxpayer with annual aggregate turnover greater than Rs 1.5 Crore is required to file GST return for outward supplies of goods and services on a monthly basis.

GST return for outward supplies in form GSTR-1 for a particular month is to be filed on or before the 10th day of the immediately succeeding month. For the month of January, GSTR-1 has to be filed on or before 10th February. In other words, for the month of january form GSTR-1 can be filed any time between 1st and 10th day of february month.

If your aggregate turnover is less than equal to Rs 1.5 Crore, then you can file quarterly GST return for all outwards supplies of the quarter on or before the 10th day of the following month to the quarter for which return is to be filed.

The due date or time limit of filing Form GSTR-1 can be extended by the commissioner for a class of person by way of notification. If it is extended, then such extended date will be treated as the due date of filing.

If you have missed the 10th day of the following month for filing GSTR-1, then you can not furnish such details during the period starting from 11th day to the 15th day of the month. After 15th only you will be allowed to furnish form GSTR-1.

Can a taxpayer file GST returns before the end of the current tax period?

No, a taxpayer cannot file GSTR-1 before the end of the current tax period. However, a casual taxpayer after closing its business and a normal taxpayer after confirming receipt of the cancellation application can file their GST return before the end of the current tax period.

Details to be submitted in GSTR-1

While filing GSTR-1, the registered person is required to furnish the following details;

  • Invoice wise details for inter-state and intra-state supplies made to registered persons. These details are shown under B2B transactions of GSTR-1 on the common portal.
  • Invoice wise details shall be submitted for Inter-state supplies made to unregistered persons with invoice value exceeding Rs 2,50,000. If the value of invoice is less than Rs 2,50,000, consolidated state-wise details shall be submitted with state code in B2C interstate transactions.
  • Consolidated details of intra-state supplies made to unregistered persons for each rate of tax shall be submitted irrespective of the value of each invoice. Consolidated details of intra-state supplies made to unregistered persons with invoice value up to Rs 2,50,000 for each rate of tax separately for each state.
  • Debit and credit note details issued during the month for invoices issued previously.

If the sale is to a registered person, then it has to be shown in B2B of the GSTR-1 with invoice wise breakup as the recipient has to take input tax credit for the supplies received. It does not matter whether the sale is interstate or intrastate. You need not enter interstate and intrastate invoice details separately. After entering the GSTIN of the recipient in invoice details, the system will automatically differentiate the sale between interstate and intrastate.

In case to B2C supplies, invoice wise details are not required as recipients will not be availing input tax credit on these. In this case you need to upload a summary of B2C sales. 

However, for inter-state sales to unregistered persons (B2C), with invoices of value more than Rs 2.5 lakhs, you can’t upload summary details. In these cases, you need to upload invoice wise details in B2C of GSTR-1. This means for inter-state supplies with invoices below Rs 2.5 lakhs, a state wise summary and for all intra-state B2C supplies, consolidated details are to be uploaded in B2C section of GSTR-1.

To summarise, in the following cases you will be required to provide invoice wise details in GSTR-1;

  • When supplies made to registered persons irrespective of value of invoice
  • When supplies are made to unregistered persons with an invoice value of more than Rs 2,50,000.
  • Credit notes issued for the above two types of sales.

If the supplies are inter-state and to an unregistered person, then, with invoice value of equal to or less than Rs 2,50,000,then state wise consolidated details are to be provided in Form GSTR1. In case of intra-state supplies, consolidated details of all supplies to be uploaded.

It’s not necessary that invoices are to be uploaded only at the time of filing GSTR-1. You can upload invoice details at any time during the tax period and after reviewing can file it on or before the due date of filing Form GSTR-1. You can modify or delete invoices before your final submission.

Please note, you do not need to upload a scanned copy or soft copy of invoices. Only invoice details such as serial number, date, taxable value, GST charged with break up of CGST, SGST or UGST as the case may be and total invoice value has to be uploaded.

Do you require to mention HSN details in invoice and GSTR-1

As per notification number 12/2017 dated 28.0 6.2017, you need not mention HSN code if your turnover for the preceding financial year is up to Rs 1.5 Crore. This means, if last year turnover is equal or less than Rs 1.5 Crore, then HSN code need not be mentioned in the invoice and in GSTR-1.

If last year’s turnover is more than Rs 1.5 Crore and upto Rs 5 Crore, then 2 digits of the HSN code is to be mentioned in the invoice and in GSTR-1. When the turnover of last year crosses Rs 5 Crore, you need to mention 4 digits of the HSN code in your invoice and GSTR-1.

Annual turnover in the preceding financial yearNumber of digits of HSN code
Upto 1.5 Crore rupeesNil
More than 1.5 crore rupees and upto 5 Crore rupees2
More than 5 Crore rupees4

What happens when you file your GSTR-1

After filing GSTR-1, all of your registered recipients will be able to see the input tax credit given by you in their login at the common portal. It’s generally shown in part A of GSTR-2A of the recipient. However, if the recipient has opted for composition levy, then it can be seen in Form GSTR-4A through the common portal. Similarly, all input services distributors (ISD), can see these details in GSTR-6A.

Your recipients can see input tax credit details through the common portal after the 10th of the following month.

GSTR-1 needs to be filed even if the registered person has no business activities during the tax period. In such a case it has to be filed as a Nil return.

Can you amend or make corrections to GSTR-1 

Yes, you can amend or make corrections to rectify errors or omissions in GSTR-1 by not revising the form. However, it has to be done within the time limit allowed. Not only invoice details, you can also amend debit and credit notes issued for the tax period. Table 9,10 and 11 of GSTR-1 provide amendments in details of taxable outward supplies furnished in earlier periods.

If you have missed an invoice to enter in the earlier month then, that can also be entered in amendement table as these types of issues are considered as data entry errors.

In case of error or omission, the taxpayer is required to rectify it in the tax period during which such error or omission is noticed. In such cases the taxpayer if applicable is also required to pay tax and interest.

Maximum time limit within which such amendments are permissible is earlier of the following date;

  • Date of filing of monthly return u/s 39 for the month of september following the end of the financial year to which such details pertain or
  • Date of filing of the relevant annual return

Normal taxpayer opts for Composition scheme

When a normal taxpayer opts for composition scheme in between a year, GSTR-1 for the period for which he remains as a normal taxpayer will be available for filing, if it’s not filed so far. After taking a composition scheme, such a person can file quarterly returns through the common portal.

Important points for filing GSTR-1

  • Taxpayers need not upload scanned copies of invoices. They are just required to upload certain details from the invoices such as invoice number, date, value, rate of tax and amount of tax.
  • Form GSTR-1 has to be filed even if there is no business activity during the tax period. In such a case nil return has to be filed.
  • If you are applying for cancellation, then GSTR-1 has to be filed for all the active periods.
  • If you are converted from normal scheme to composition levy scheme then, form GSTR-1 has to be filed for the period during which the taxpayer was registered as a normal taxpayer.

is a fellow member of the Institute of Chartered Accountants of India. He lives in Bhubaneswar, India. He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.