GSTR-1

Basics of GSTR-1

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few. It contains details of all outward supplies i.e sales.

Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not. For nil GSTR-1 filers, there is a facility to file through an SMS that started from the 1st week of July 2020. The following registered persons are exempt from filing the GSTR-1:

• Input Service Distributors

• Composition Dealers

• Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)

• Non-resident taxable person

• Taxpayer liable to collect TCS

• Taxpayer liable to deduct TDS

ClearTax GST Advantage

• End-to-end filing on a single portal with EVC or DSC

• Import Tally data with a single click

• Import invoice data in any format

• Ensure early error correction and 100% accurate returns filing

• Track the filing status of your business on a single dashboard

Guide to File GSTR-1 through ClearTax

Learn how to file GSTR-1 using the ClearTax GST Software by following the simple guide

Step 1: Login to ClearTax GST

Login to ClearTax GST and select the business for which you want to file your return. From the 'Returns' drop down menu, select GSTR-1

Step 2: Import Sales Invoices

ClearTax provides the following options to import the sales invoices:

• Government Tally/Busy Excel Template

• ClearTax Excel Template

• Government Tally/JSON Template

• E-Commerce Excel Template

• Customized Excel Template (Use your own template)

• Create invoices using ClearTax Template

• Import using Tally Connector

Step 3: Verify Invoices

Once the file is uploaded it will show the invoices which have been Passed, Failed (Validation Errors) and those which are under Warnings. Click on the ‘Errors’ to view them.

Step 4: Rectify Errors

You can rectify the errors by clicking the boxes which show the errors. You can also download the failed invoices that are showing the errors, by clicking on the ‘Download rows with errors’ and rectify the errors.

Step 5: Upload Rectified File

Once the errors are rectified, upload the file by clicking on ‘Import another file’ button. You can select the file from your computer by clicking on the ‘Return Period’ and selecting the ‘ClearTax Template’.

The ‘Type of Invoices’ will be automatically bifurcated. You can click on ‘View/Edit’ to view or edit the invoices. You can also click on ‘Create Invoice’ to create a new invoice.

Step 6: Download Invoices

Under ‘View my Invoices’, you can edit the uploaded invoices. You can also add new invoices or add new amendment invoice. The invoices can also be downloaded in an Excel format.

Step 7: Upload to Government Portal

Under the ‘Upload to GSTN’ tab, select ‘Upload all Documents’ to upload all the invoices to the Government Portal.

Enter the GSTN username & password & click on ‘Request OTP’ to get an OTP on your registered mobile number. Click on ‘Verify & Continue’ to upload the invoices to the Government Portal

Once all the documents are uploaded it will automatically change the status to ‘Processed’.

Step 8: Verify GSTR-1

You can download ‘GSTR-1 Report from GSTN’ in an Excel format as well as a JSON file. Click on ‘View Errors’ to rectify the errors in the invoices if required. You can also reset the whole data uploaded to the GSTN by clicking on ‘Reset from GSTN’.

Step 9: File GSTR-1

Under the ‘File GSTR-1’ tab click on ‘ClearTax Assistant Submit and File’ to file your GSTR-1 on the Government Portal.

It will redirect you to the Government Portal. Enter the login credentials & captcha & click on ‘Login’.

Step 10: Submit GSTR-1

Click on ‘Submit Return’ to file your GSTR-1 through ClearTax Assistant.

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