How to file GSTR 1 on GST Portal?

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Sakshi Shah

GST
GST Portal
GST Return
GSTR-1

GSTR-1 is the monthly or quarterly return to be filed by taxpayers registered under the regular scheme of GST registration. It comprises of details of goods or/and services supplied during the return period. The taxpayer should file GSTR-1 on or before the due date i.e. 10th of next month for monthly GSTR-1 and last date of the month from the end of the quarter for quarterly GSTR-1.

Should I file a GST Return if I have no Sales?
Every registered taxable person is required to submit the details of outward supplies in the GSTR-1.
Read More
Should I file a GST Return if I have no Sales?
Every registered taxable person is required to submit the details of outward supplies in the GSTR-1.
Read More

There are five steps to file GSTR-1:

You can prepare GSTR-1 in the following two ways:

  1. Prepare GSTR-1 Online on the GST Portal
  2. Prepare GSTR-1 Offline through the Offline Tool
GSTR 1 Filing for Regular Dealer
Take help of an expert to file GSTR-1 for a return filing period (month or quarter)
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GSTR 1 Filing for Regular Dealer
Take help of an expert to file GSTR-1 for a return filing period (month or quarter)
[Rated 4.8 stars by customers like you]

How to file GSTR 1? – Online on GST Portal

To file GSTR-1 on the GST Portal, follow these steps:

  1. Visit GST Portal

    Log in to the GST Portal with valid username and password.

  2. Navigate to Returns Dashboard

    Go to Services > Returns > Returns Dashboard.GST Portal - Returns Dashboard

  3. Financial Year and Period of filing

    Select the Financial Year and Filing Period for the GST Return. For filing GSTR-1, the taxpayer can select the filing frequency as monthly or quarterly based on the aggregate turnover.

  4. GSTR-1 – Prepare Online

    Click on ‘PREPARE ONLINE’ under GSTR-1. Enter details of the relevant tax period in the sections that appear on the screen.GSTR-1 on GST Portal - Prepare Online

  5. Generate GSTR 1 Summary

    Click on ‘Generate GSTR 1 Summary’ to generate the latest summary of the entered details. Click on ‘PREVIEW’ to download the draft GSTR-1. Review the data and click on ‘SUBMIT’.

  6. File Return

    Click ‘FILE RETURN’ and you can file the return using two options:
    1. File with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in the case of a Company and an LLP.
    2. File with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.

  7. Success Message and ARN

    A success message with the ARN (Acknowledgment Reference Number) appears on the screen. The system sends a confirmation message to the registered email and mobile number. The status of the return on the dashboard changes to FILED.

How to file GSTR 1 using Offline Utility?

You can enter the data of sales, HSN summary and document summary in the GSTR offline tool, generate and upload the JSON file and file the GST Return on the GST Portal.

Steps to use GST Offline Utility:

GSTR-1 Offline tool
GSTR-1 Import Details
Import Data using Excel File or CSV
GSTR-1 Generate Json

Steps to file GSTR-1 on GST Portal:

GSTR-1 Prepare-Offline
GSTR-1 - Upload the JSON

FAQs

Who is required to file the GSTR-1?

Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector 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.

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

The following taxpayers are not required to file GSTR-1:
• Taxpayers under the Composition Scheme. They should file CMP-08 and GSTR-4.
• Non-resident foreign taxpayers. They should file GSTR-5.
• Online information database and access retrieval service provider, They should file GSTR-5A.
• Input Service Distributors (ISD). They should file GSTR-6.
• Tax Deducted at Source (TDS) Deductors. They should file GSTR-7.
• E-Commerce Operators deducting TCS. They should file GSTR-8.

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