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Guide to GSTR-1

Seamless GSTR 1 filing via ClearTax:

- Create/ import data to ClearTax GST

- Prepare invoice summary

- Upload invoices to government portal

- File GSTR-1 on government portal

Everything about GSTR 1 form


PREPARE GSTR 1 NOW
ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707
Seamless & accurate GSTR 1 filing with ClearTax GST
Get invoice data into ClearTax GST software
Automatically:
If you use ClearTax GST software to create bills
If youve already imported invoice data to ClearTax GST to prepare your 3B return
With a single click:
If you are using Tally, Busy or Governments GSTR 1 Offline Utility
If you are using any other billing solutions (digital billbooks or paper billbooks)

Prepare invoice summary

Seamlessly upload all invoices to government portal

File GSTR 1

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Part 1 : Get invoice data into ClearTax GST

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Just 1-click to get your invoice data into ClearTax GST
You need not do anything to get your data to ClearTax GST if:
you use ClearTax GST software to create bills/invoices, you need not do anything
youve already imported invoice data to ClearTax GST to prepare your 3B return
Start preparing your invoice summary now

If you are using Tally, Busy or Governments GSTR 1 Offline Utility, export
GSTR1 data & 1-click data import into Cleartax GST

If you are using any other billing solutions (digital billbooks or paper
billbooks), use ClearTax excel templates, fill the data & 1-click data import into
ClearTax GST
Download ClearTax Excel Templates

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Part 1(a) : If you create bills using ClearTax
GST or if youve already imported invoice
data to ClearTax GST to prepare 3B return
ClearTax GST will auto-populate all your invoices and prepare GSTR 1 without
you needing to do anything. You just need to review, upload and file on GST
portal

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 1. Login to ClearTax GST & Select Your Business

Login to your account on ClearTax GST. Select the business for which you
wish to prepare GSTR 1 and choose Work on This

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Step 2. Select Work on GST Returns & Select GSTR 1

Now select the


action of Work
on GST Returns

Select the option


of File GSTR 1
and click on
Start Now

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Step 3. See all your GSTR 1 ready-made for you

If you havent started using ClearTax GST software for invoice creation, you should
start now as it simplifies return filing and its FREE

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Youre now ready to proceed to the next step

Learn how to Prepare Invoice Summary

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Part 1(b) : If you are using Tally*, Busy or
Governments GSTR 1 Offline Utility
Export GSTR 1 data & import the file into Cleartax GST. The software will read the
data and automatically prepare your GSTR 1 return
DOWNLOAD FORMAT
(Tally/ Busy/ Government Offline Utility)

*If youre using Tally versions older than ERP Release 6,


import data using our Excel template
ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707
Step 1 - Exporting GSTR 1 from Tally
Login to Tally & select your company name. Go to Gateway of Tally & under Reports
click on Display

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Step 1 - Exporting GSTR 1 from Tally
On the display menu, click on Statutory Reports

And then click on GST

Select GSTR 1 to export all your sales(outward supplies) data


from your Tally
ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707
Step 1 - Exporting GSTR 1 from Tally
You will be taken to GSTR 1 screen & you will find summary of all outward supplies.
Click on e-Returns on the right sidebar

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Step 1 - Exporting GSTR 1 from Tally
Choose Excel (Spreadsheet) option to save the Excel file

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Step 2 - Login to ClearTax GST & Select Your Business

Login to your account on ClearTax GST. Select the business for which you
wish to prepare GSTR 1 and choose Work on This

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 3 - Select Work on GST Returns & Select GSTR 1

Now select the


action of Work
on GST Returns

Select the option


of File GSTR 1
and click on
Start Now

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Step 4 - Select Upload Excel option

Under the Prepare


your data tab, click on
Upload Excel

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Step 5 - Choose the Government Utility template
Under Step 3, choose Government Offline Utility GSTR 1 - v1.1

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Step 6 - Choose the sheets you want to import
Choose the sheets you want to import
Please note:
This format contains data in multiple
sheets. Please select the sheets from
which you want to import data
You can select multiple sheets too
Once youve selected the sheets you want to
import, click on Choose File from your
computer

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Step 7. Validate the Data and make corrections if any

If a bill has any error, the cell where an incorrect detail has been filled will be
highlighted in red colour.
Click on the highlighted cell and fill the right information

After you have fixed all errors, click on Revalidate

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 8 - Your data is ready for GSTR 1 in ClearTax GST

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Youre now ready to proceed to the next step

Learn how to Prepare Invoice Summary

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Part 1(c) : If you are using any other billing
solutions (digital billbooks or paper
billbooks)
Use ClearTaxs Easy Excel Templates to fill your data and upload these files on
ClearTax

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 1. Download & Fill Relevant Excel Files for your Business
The Complete Excel files zip contains following files
Sales Invoice Template - to create all invoices issued for outward supplies
Sales CDN Template - to create all credit and debit notes against the sales invoices
Advance Receipt Template - to create all the advance receipts
Purchase Invoice Template - to record all invoices issued to you for inward supplies
Purchase CDN Template - to record credit & debit notes against purchase invoices
Advance Payment Template - to record all the advance payments that you made against which invoice
is raised or yet to be raised
For the purpose of GSTR 1, fill only the Excel details highlighted in Yellow

Download All Excel Templates

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 2 - Login to ClearTax GST & Select Your Business

Login to your account on ClearTax GST. Select the business for which you
wish to prepare GSTR 1 and choose Work on This

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 3 - Select Work on GST Returns & Select GSTR 1

Now select the


action of Work
on GST Returns

Select the option


of File GSTR 1
and click on
Start Now

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Step 4 - Select Upload Excel option

Under the Prepare


your data tab, click on
Upload Excel

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Step 5. Import Your Filled Excel Files

Import Invoices in 3 simple steps

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Step 6. Validate the Data and make corrections if any

If a bill has any error, the cell where an incorrect detail has been filled will be
highlighted in red colour.
Click on the highlighted cell and fill the right information

After you have fixed all errors, click on Revalidate

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 7 - Your data is ready for GSTR 1 in ClearTax GST

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Youre now ready to proceed to the next step

Learn how to Prepare Invoice Summary

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Part 2 : Prepare invoice summary

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Step 1 - Verify auto-populated summary
Invoice summary details for B2B, B2C Large, Exports, Credit Debit notes will be
auto-populated
Click on View/ Edit to view or edit the invoice level data under each invoice type
For B2C Others, Nil Rated Supplies, Advances Received and Adjustment of
Advances, enter the values manually using the View/ Edit button

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 2 - Enter document summary
Provide details of all documents issued during the return period. Click on
View/ Edit

Enter details - Serial number (e.g Serial number INV2005 to INV3010),


number of cancelled documents & number of net issued documents

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Step 3 - Enter HSN summary
After entering your document summary, click on Back

Government requires a summary of all items sold (goods and services)


identified by their unique HSN/SAC codes. To enter this, click on View/ Edit

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Step 3 - Enter HSN summary
Fill in summary details for each HSN you sell
Once done, click Save

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Step 5 - Enter your turnover details
Enter amount of turnover of previous year & turnover for the period April-June
2017
Once done, click on Save values

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Youre now ready to proceed to the next step

Learn how to upload invoices to government portal

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Part 3 : Upload invoices to government
portal

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 1 - Verify the invoices ready for uploading

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Step 2 - Invoices ready for upload to government portal
Under the Upload to GSTN tab, click on Upload to GSTN

Please note:
- Uploading to GSTN is not the same as Filing return
- You can upload multiple times during the filing window, until you click Submit
Return as part File-GSTR-1 page

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 3 - One-time activities
Before you upload to government portal, you need to finish 2 quick activities

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 4 - Enable API access to ClearTax from
government portal

Please note:
- The following steps are mandatory to ensure security of your account
- Without completing the following steps, you would not be able to file your GSTR
1 through ClearTax

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


1. Login with GST portal Username and Password

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2. After login click on View Profile on dashboard

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4. Click on Manage API Access from Quick Links

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5. Change enable API request to Yes and

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6. ...Select duration as 30 days and click on Confirm

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7. Finished! You can now go back to Cleartax to continue

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Step 5 - Enter your GSTN username
Enter the username you use to access the Government portal and click Save

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Step 6 - Ready for upload
Youre now ready to upload your invoices to Government portal
Click on Upload to GSTN

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Step 6 - Invoices are now being uploaded to
Government portal

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 6 - See history of your uploads
You can verify the history of your uploaded documents in this tab

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Youre now ready to proceed to the next step

Learn how to file your GSTR 1

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Part 4 : File GSTR 1

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Step 1 - Review uploaded data
Verify that you have not missed uploading any invoices
At this point, you can go back to upload and upload more invoices

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 2 - Download and review your GSTR 1 report from
the government
Download and review the Invoices & documents that you have already
uploaded before proceeding to next step

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 3 - Download and review your GSTR 1 report from
the government

You can also print


the summary for
your reference
Now click on
Continue Filing

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Step 4 - Proceed to government portal to file GSTR-1
on

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1. Login with GST portal Username and Password

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2. Go to return dashboard

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3. Choose Prepare Online mode

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4. Select the checkbox, submit and choose a signing
method and file GSTR 1. Finished!

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Appendix

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Everything about GSTR 1 form

In this section, we will explain you all the details of GSTR 1 form, including the
meaning of each of the terms used in GSTR 1 form

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What is GSTR 1?
Monthly return that should be filed by every registered business

Details of outward supplies

Due dates for filing GSTR 1:


For Transactions in July 2017 Due Date: 5th September 2017
For Transactions in August 2017 Due Date: 20th September 2017

A total of 13 sections to be filled in every GSTR 1 form

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Who needs to file GSTR 1?
Every person registered under GST
For each GSTIN, separate GSTR 1 to be filed
NIL GSTR 1 must be filed, if there is no transaction during the month
However, the following registrants do not have to file GSTR 1
Input Service Distributors
Composition Taxable Person
Suppliers of online information and database access or retrieval services
(OIDAR), who have to pay tax themselves
Non-resident taxable person
Taxpayer liable to collect TCS or deduct TDS

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Why is it important to file GSTR 1?
Contains details of all the sales transactions/ outward supplies

Used by the government to auto-populate GSTR 3 and GSTR 2A

Mandatory to be filed even if no business activity

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Why should you prepare GSTR 1 at Cleartax?
ClearTax offers you a 1-stop seamless filing experience
If youve already prepared your 3b return via ClearTax, or if you are doing your billing through
ClearTax software, you are just a few clicks away to prepare your final GSTR- 1. We sincerely
suggest you to use Cleartax GST for billing, since future return filling will be done in similar manner.
If you are using Tally/ Busy/ Governments Offline Utility/ Other billing solutions, we have a 1-click
process through excel imports
ClearTax helps you prepare accurate and error-free GSTR Returns with its validation engine- which
identifies and highlights errors
ClearTax automatically prepares your GSTR-1; saving your time and effort, avoiding manual error
ClearTax provides step-by-step guide and explain this link for every section in GSTR-1 Form to help
you file accurate returns
Its FREE
ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707
Important for CAs & Tax Consultants: Download All Excel Templates &
Share with Clients
Easily file GSTR-1 for multiple clients
Deadline for filing July 2017 GSTR-1 is 5th September

Busy period for GST Compliance - a return needs to be filed every 5 days in
September

If you need to file GSTR-1 for multiple clients, you should get the data from
them and upload into ClearTax before the 5th September

To make this process easier, we have provided a zip file containing Excel
Files and directions you can share with your clients

ClearTax GST www.cleartax.com/GST gstsupport@cleartax.in 080-67458707


Taxable outward supplies made to registered persons (including
UIN-holders)

All B2B supplies should be mentioned in this section.


4A. Under this head invoice wise details of all supplies made other than those under reverse charge and
supplies made through e-commerce operator should be mentioned in this section.
4B. All outward supplies on which reverse charge is applicable and which has been excluded in 4A
should be shown here
4C. Supplies made through e-commerce operator which attract TCS has to be reported here. The
details have to be rate wise or operation wise

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Taxable outward inter-State supplies to unregistered persons where
the invoice value is more than Rs 2.5 lakh

Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5
lakh
Invoice wise details of all supplies made to unregistered dealers is to be mentioned here:
5A. This will include B2B invoices i.e. sale to unregistered dealer and
5B. The details of B2C supplies made online through e-commerce operator

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Zero-rated supplies and deemed exports

All type of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) has to be mentioned under
this head. A registered dealer has to give details of invoice, bill of export or shipping bill.
If you dont have any exports, you can mention 0.
1. Deemed Exports- These are those transactions in which goods supplied do not leave country, and
the payment for such supplies is received either in Indian rupees or in free foreign exchange. For
example, supply of goods by a DTA (Domestic Tariff Area) to EOU (Export Oriented Unit) within India
is deemed as an export of goods or service.
2. Export under Bond/LUT- Supply of goods or services, or both, under bond or Letter of
Undertaking, without payment of IGST is also considered as export. Businesses can then claim a
refund of unutilised ITC on purchases of inputs used for supplying the exported goods or services.
3. Export with IGST- Any exporter or United Nations or Embassy or other agencies/bodies which
supplies goods or services, or both, after paying the IGST can claim refund of the IGST paid.
4. Export to SEZ- Since supply of goods or services to SEZ is treated as zero-rated supply, hence no
IGST will be paid.

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Rate wise summary of all sales made during the month

All sales including sales made through e-commerce operator has to be mentioned here. Also
separate mention of supplies made through e-commerce operator should be declared here

B2C interstate supply along with place of supply i.e. name of state where invoice value is upto Rs
2.5 lakhs should be specified here

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Nil-rated, exempt and non-GST outward supplies

All the other supplies whether nil rated, exempt or non-GST which has not been reported under any of the
above needs to be reported under this head. This need to be further bifurcated into Inter-State, Intra-State
to registered and unregistered persons.

Non-GST Outward Supplies

Examples of such goods

a) alcohol (for human consumption)


b) petroleum products
viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel.

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Changes to taxable outward supply details furnished in earlier returns
(including current and amended debit notes, credit notes, and refund
vouchers)

Refers to details of supplies to registered dealer furnished in previous returns.

Any correction to sales data submitted in the return of previous months pertaining to registered
dealers can be done by filling in this section.

All debit notes, credit notes and refund voucher should also be entered here

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Changes to taxable outward supplies to unregistered persons furnished in
earlier returns

This refers to making correction to regarding details of unregistered dealers both B2B and B2C
provided in earlier returns.

Any correction to sales data submitted in the return of previous months pertaining to registered
dealers can be done by filling in this section.

All debit notes, credit notes and refund voucher should also be entered here

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Consolidated Statement of Advances Received or adjusted in the current tax
period, along with changes from earlier tax periods.

All advances received during earlier period corresponding to invoices raised during the current period
should be mentioned here.

Also, all advances received in the month for which invoice have not been raised should also be
specified in this table

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Other Information Required

HSN-wise summary of outward supplies: Registered dealer has to provide HSN wise summary of
goods sold.

Documents issued during the tax period: This head will include details of all invoices issues in a
tax period, any kind of revised invoice, debit notes, credit notes etc.

Note: Range of invoice numbers issued, total number of invoices issued along with cancellations
must be mentioned

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Thanks for reading!
Go to www.cleartax.in/GST to file or create bills
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Read our guides, email or call us for any support

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