Manual | Form GSTR-1 Creation & Submission of Outward Supplies Return

Form GSTR-1 is an essential document for GST-registered taxpayers, detailing outward supplies of goods and services. This manual guides you through creating, submitting, and amending Form GSTR-1 and GSTR-1A. To file Form GSTR-1, log in to the GST portal and navigate to the GSTR-1 section. You can download details from e-invoices, view or edit them, and add or amend records. The manual also covers deleting details, generating a form summary, and previewing it before filing. Final steps include filing with a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) and setting up master data for efficient form preparation. This streamlined process ensures accurate reporting and compliance with GST regulations. Also Read: Form GSTR 1 & GSTR-1A- Monthly Statement of Outward Supplies | FAQs

Manual > Form GSTR-1 > Creation and Submission of Statement of Outward Supplies

How to File Form GSTR-1

How to File Form GSTR-1A (Amendment to GSTR-1)

How can I create, submit and file details for the outward supplies in Form GSTR-1 (Monthly/Quarterly)?

To add, amend and file details of outward supplies in Form GSTR-1, perform following steps:

A. Login and Navigate to Form GSTR-1

B. Steps to File Form GSTR-1

C. Download Details from E-Invoice

D. Viewing or Editing E-invoice Details in Form GSTR-1

E. Add Amend Records in Form GSTR-1

F. Deleting Details in Form GSTR-1

G. Generate Form GSTR-1 Summary

H. Preview Form GSTR-1- Consolidated and Recepient-wise Summary

I. Proceed to File/Summary

J. File Form GSTR-1 with DSC/ EVC

K. Creating My Masters

A. Login and Navigate to Form GSTR-1

1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.

2. The File Returns page is displayed. Select the Financial Year, Quarter and Period (Month) for which you want to file the return from the drop-down list. Click the SEARCH button.

3. In the GSTR1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

Note:

• You can click the PREPARE OFFLINE button to upload the JSON file containing invoice details and other Form GSTR-1 details prepared through the offline tools.

4. The GSTR-1 – Details of outward supplies of goods or services page is displayed.

Note: You can click the HELP button to view help related to this page.

Click here to go back to main menu

B. Steps to File Form GSTR-1 Summary

Taxpayer can follow the below steps to file GSTR-1:

i. Download Details from E-Invoice (EXCEl), incase generating E-invoice

ii.  Add or amend the records in GSTR-1

iii. Click ‘Generate Summary’ button to generate the summary,

iv. Click ‘Proceed to File/Summary’ button to view the final summary before filing

v.  Click ‘File Statement’ button to file GSTR-1/IFF.

C. Download Details from E-Invoice

Downloading details from E-invoice reduces the burden of taxpayers to again upload details of outward supplies in their Form GSTR-1. With the auto-populated details, taxpayers can use it to file their Form GSTR-1 easily.

After generating invoices, the taxpayers will upload the invoice details on Invoice Registration Portal (IRP), which in turn will generate a unique invoice reference number (IRN), a QR code and digitally sign it. The GST Portal will get these E-invoice details from IRP and update it in the taxpayer’s Form GSTR-1 in a period of 2 days.

The data gets auto-populated from E-invoices in the following tables of Form GSTR-1:

a. 4A, 4B, 4C, 6B, 6C – B2B Invoices

b. 6A – Export Invoices

c. 9B – Credit/Debit notes (Registered) – CDNR

d. 9B – Credit/Debit notes (Unregistered) – CDNUR

2. To download details from e-invoice, click the DOWNLOAD DETAILS FROM E-INVOICES (EXCEL) button.

3. Clicking the button downloads the file in an excel format.

Note:

• In case the number of records available are less than 500, then the excel gets downloaded instantly and in-progress message will not be displayed. The excel will get downloaded instantly.
• If the records are more than 500, the downloaded file will appear under the ‘E-invoice Download History” section and below progress screen will be shown.

• In case there are no records or zero records available to be downloaded, then the following information message will be displayed on the screen.

4. Click the E-INVOICE DOWNLOAD HISTORY button to view the downloaded excel files.

5. The E-invoice Details section provides the last five downloaded e-invoice excel files by the users, with date and time stamp. Click the Click here to download – File1 link to download the excel file .

6. The file gets saved in the local drive of your machine. The link for the downloaded excel file is displayed at the bottom of the page.

7. Click the file icon to open the folder on your local machine.

8. The excel file is displayed.

Note: The E-invoice details that are auto-populated from invoices for Form GSTR-1 are displayed in excel. The details of various tables are displayed in different sheets, which can be accessed by clicking the tabs available at the bottom of the sheet.

D. Viewing or Editing E-invoice Details in Form GSTR-1

1. To edit the e-invoice details that get auto-populated in Form GSTR-1, perform following steps:

Note: The data gets auto-populated from E-invoice in the following tables:

• 4A, 4B, 4C, 6B, 6C – B2B Invoices,
• 6A – Export Invoices, and
• 9B – Credit/Debit notes (Registered) – CDNR
• 9B – Credit/Debit notes (Unregistered) – CDNUR

(Note: For illustration purpose, the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile has been considered. You can click any of the above-mentioned tiles to edit the details.)

1.1 Click the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile to edit the details.

1.2. Click the hyperlink on Processed Records to open the list of processed invoices of recipient GSTIN.

1.3. The list of invoices received from the selected GSTIN is displayed. To view all the columns, click the Display/ Hide Columns drop-down arrow, and then select Check All option from the list. You can also change Records per page by clicking on the drop-down to view up to 50 records at once.

1.4. The following columns gets displayed as a part of auto-population of data from Form GSTR-1.

Screenshot to be added

Note:

• By default, the IRN and IRN Date columns are hidden. To view the columns, select the Check All option from the column drop-down.
• In case the E-invoice details are auto-populated from Form GSTR-1, the following details can be viewed in the Processed Documents page:
  • Source: Displays the source from where the details are uploaded in GSTR-1. ‘E-invoice’ implies that the details are auto-populated from E-invoice
  • IRN: Invoice Reference Number (IRN) of the E-invoice
  • IRN Date: Date of E-invoice

1.5. To edit an invoice details, click the edit icon under Actions column. The invoice is displayed.

1.6. Click the EDIT button and make changes/ edit the invoice details wherever required and then click the SAVE button.

Note: Once the e-invoice details that are auto-populated from Form GSTR-1 gets edited, the source is no longer E-invoice and the three columns: Source, IRN, and IRN Date become blank.

1.7. Clicking the SAVE button displays an error message. Click the YES button to close the message window.

Note: In case of deleting the record, a warning message will be displayed. Click on PROCEED button to close the message window.

1.8. The following success message is displayed at the top of the page indicating the request has been successfully accepted. Add Invoice page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Recipient wise count tab.

E. Add/Amend Records in Form GSTR-1

1. There are number of tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

1. Table 4A, 4B, 6B, 6C – B2B Invoices: To add an invoice for taxable outwards supplies to a registered person

2. Table 5A, 5B – B2C (Large) Invoices: To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh

3. Table 6A – Exports Invoices: To add an invoice for supplies exported

4 . Table 7- B2C Others: To add consolidated details of taxable outwards supplies to a customer where invoice value for inter-state supplies arrrrrrrrccccccccccccccc is less than Rs. 2.5 lakh and all intra state supplies to unregistered customers

5. Table 8A, 8B, 8C, 8D – Nil Rated Supplies:  Nil Rated Supplies: To add consolidated details of nil rated, exempted and Non-GST Outward supplies

6. Table 9B – Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients

7 . Table 9B – Credit / Debit Notes (Unregistered): To add details of credit, debit notes issued to the unregistered recipients and for export invoices.

8. Table 11A(1), 11A(2) – Tax Liability (Advances Received): Tax Liability (Advances Received): To add details of transactions attracting tax liability arising on account of Time of Supply (like receipt of advances)

9. Table 11B(1), 11B(2) – Adjustment of Advances: To add the advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period

10. Table 12 – HSN-wise-summary of outward supplies- From May’21 : To furnish the summarized details of all outward supplies HSN and rate wise along with quantitative details.

11. Table 12 – HSN-wise-summary of outward supplies- Before May’21 : To furnish the summarized details of all outward supplies HSN and rate wise along with quantitative details.

12. Table 13 – Documents Issued: To add the details of documents issued during the tax period

13. Table 9A – Amended B2B Invoice: To make amendments to details of outward supplies to a registered person of earlier tax periods

14. Table 9A – Amended B2C (Large) Invoice: To make amendments to taxable outward supplies to an unregistered person of earlier tax periods

15. Table 9A – Amended Exports Invoices: To make amendments to supplies exported

16. Table 9C – Amended Credit/ Debit Notes (Registered): To make amendments to details of credit or debit notes issued to the registered recipients of earlier tax periods

17. Table 9C – Amended Credit/ Debit Notes (Unregistered): To make amendments to details of credit or debit notes issued to the unregistered recipients of earlier tax periods

18 Table 10 – Amended B2C (Others): To make amendments to details of B2C of earlier tax periods

19. Table 11A – Amended Tax Liability (Advance Received): Consolidated statement for amendments of information furnished in earlier tax period

20. Table 11B – Amended of Adjustment of Advances: Consolidated statement for amendments of information furnished in earlier tax period

Note: You can add/amend records using HSN or Recipient GSTIN’s from My Master(s) tab.

To know more about this click here.

S. No.	Name of the Tab	Nature of the Tab
1	Product Master	Taxpayer can use this tab to prepare and view a product master list which can be used while preparing GSTR-1 for filing.
2	Supplier / Recipient Master	Taxpayer can use this tab to prepare and view supplier / recipient master list which can be used while preparing GSTR-1 for filing.
3	Download my Master(s)	Taxpayer can use this tab to download the master lists prepared online from the Portal.
4	Upload my Master(s)(Prepared Offline)	Taxpayer can use this tab to upload master lists, prepared offline, on the Portal..

For all tables, records are indicated by following:

Processed records – Marked in Green

Errored records – Marked in Red

Pending – Marked in blue with Processing Symbol

Screenshot to be added

Table 4A, 4B, 4C, 6B, 6C – B2B Invoices

To add an invoice for taxable outwards supplies to a registered person, perform the following steps:

1.1 Click the 4A, 4B, 6B, 6C – B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a registered taxpayer).

B2B Invoices will have following 3 tabs:

• Recipient wise count– This tab displays details of records added by tax payer including hyperlinked counts of Processed and Pending/Errored Records.

• Document wise details– After clicking the hyperlink on the count of processed records, document wise details tab will open. This tab displays the details of processed records (invoices) of a particular recipient added by the taxpayer.

• Pending/Errored Records– After clicking the hyperlink on the count of pending/errored records, Pending/Errored records tab will open. This tab displays the details of pending/errored records (invoices) of a particular recipient added by the taxpayer. The taxpayers are supposed to take appropriate action on the pending/errored records before filing Form GSTR-1.

1.2 The B2B Invoices- Recipient wise count tab is displayed. Click the ADD RECORD button to add a new invoice for any recipient.

Note:

• Details of all records added by taxpayer like Recipient Details, Trade/Legal Name, Taxpayer Type, Processed Records and Pending/Errored Invoices will be displayed in the Record Details table.
• You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

1.3 The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.

1.4 Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

Note: Deemed export details can be provided for payment of IGST, CGST and SGST payments.

1.5 In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

Note:

• The GSTIN should be registered on the date of invoice.
• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
• The screen will expand downwards and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.
• An invoice number should be alphanumeric with maximum length of 16 character & allowable special characters (- & /). Invoice number should be unique for a given Financial Year (FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST.

1.5 (a) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

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

Note: On entering UIN number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

1.5 (b) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

1.6. Click the SAVE button to save the invoice details.

Note: Add Invoice page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Recipient wise count tab.

1.7. You will be directed to the previous page. You can add invoice of the particular receiver by clicking on the green button in the Add Invoice column. Click the BACK button to go back to the Form GSTR 1.

1.8. Click on hyperlink of Processed Records to edit processed records in Document wise details tab.

1.9. Document wise details tab is displayed. Details of processed records added by taxpayer like recipient details, legal name and invoice details will be displayed. Click the BACK button to go to Recipient wise count page.

Note:

Click on Records Per Page drop-down to view up to 50 records per page.

You can also search for a particular invoice using the Search field.

Note: Follow similar steps to access Pending/Errored Records by clicking the hyperlink on pending/errored records column.

1.11. You will be directed to the GSTR-1 landing page and the B2B Invoices tile in Form GSTR-1 will reflect the number of processed and errored invoices added.

Note: If there are invoices processed with error, the table will be marked in red.

Table 5A, 5B – B2C (Large) Invoices

To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs.

2.5 lakh, perform the following steps:

2.1 Click the 5A, 5B – B2C (Large) Invoices tile to enter the invoice details for inter-state taxable outward supplies made to a consumer of value greater than 2.5 lacs.

2.2. The B2C (Large) Invoices – Summary page is displayed. Click the ADD RECORD button to add a new invoice for any receiver.

Note: You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

2.3. The B2C (Large) Invoices – Details page is displayed. In the POS field, select the place of supply (state code) where the supplies were delivered.

2.4. In the Invoice No. field, enter the Invoice number issued to the consumer of that POS.

Note: An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).

2.5. In the Invoice Date field, enter the date on which the invoice was generated.

2.6. In the Total Invoice Value field, enter the total amount for which the goods or services are supplied.

2.7. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

2.8. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

2.9. Click the SAVE button to save the invoice details.

Note: Add Invoice page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Processed Records page.

2.10. Click the BACK button to go back to the Processed Records page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

2.11. Click on the back button to go to GSTR-1 landing page and the B2C (large) Invoices tile in Form GSTR-1 will reflect the number of invoices added.

Table 6A – Exports Invoices

Note: Data can also be auto-populated from E-invoices option in the table 6A – Export Invoices. Refer to section ‘C’ to know more about auto-population of data records in GSTR-1.

To add an invoice for supplies exported, perform the following steps:

3.1. Click the 6A- Export Invoices tile to enter the invoice details for supplies exported.

3.2. Kindly go through the guidelines for refund of IGST paid on export of goods and click the OK button.

3.3. The Exports – Invoices Summary page is displayed. Click the ADD DETAILS to add a new invoice.

Note: You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

3.4. The Exports – Add Details page is displayed. In the Invoice No. field, enter the Invoice number issued against exports sales.

3.5. In the Invoice Date field, enter the date on which the invoice was generated.

3.6. In the Port Code field, enter the port code.

3.7. In the Shipping Bill No./Bill of Export No. field, enter the unique number of the shipping bill with location code generated while shipping.

Note: Shipping Bill No./Bill of Export No. should be minimum 3 and maximum 15 digit numeric.

3.8. In the Shipping Bill Date/ Bill of Export Date field, enter the date on which the shipping bill was issued.

3.9. In the Total Invoice Value field, enter the total amount of all the goods or services supplied.

3.10. From the GST Payment drop-down list, select whether the GST is paid against the invoice or not.

3.11. In the Taxable Value field against the rates, enter the taxable value of the goods or services.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

3.12. Click the SAVE button to save the details.

Note: Add Invoice page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Processed Records page.

3.13. Click OK.

3.14. Click the BACK button to go back to the Processed Records page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

3.15. Click on the BACK button to go to the GSTR-1 landing page and the Export Invoices tile in GSTR-1 will reflect the number of invoices added.

Table 7- B2C Others

To add details of taxable outwards supplies to a customer where invoice value for inter-state supplies is less than Rs. 2.5 lakh and intra-state supplies to customers, perform the following steps:

4.1. Click the B2C (Others) tile to enter the details for B2C transactions.

4.2. The B2C (Others) Details – Summary page is displayed. Click the ADD DETAILS button to add the line item details.

Note: You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

4.3. In the POS field, select the Place of Supply (State Code) where the supplies were delivered. Based on the state selected in POS, Supply Type field is auto-populated. In the Taxable Value field, enter the collated amount of all the unique goods or services supplied. In the Rate field, enter the applicable Rate.

4.3 (a) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

4.3 (b) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

4.4. Click the SAVE button to save the invoice details.

Note: Add Invoice page will reopen once you save the record. You may continue adding new records using this form or click Back button to go back to Processed Records page.

4.5. Click the BACK button to go back to the Processed Records page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

4.6. Click on the back button to go to GSTR-1 landing page and the B2C Others tile in Form GSTR-1 will reflect the number of invoices added.

Table 8A, 8B, 8C, 8D – Nil Rated Supplies

To add an invoice for Nil Rated Supplies, Exempted and Non-GST Outward supplies, perform the following steps:

5.1. Click the Nil Rated Supplies tile to enter the details for Nil rated supplies.

5.2. The Nil Rated Supplies page is displayed. Enter the data in Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies Amount fields for the following categories of transactions:

• Inter-state supplies to registered person
• Inter-state supplies to unregistered person
• Intra-state supplies to registered person
• Intra-state supplies to unregistered person

5.3. Click the SAVE button to save the details.

5.4. A message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

5.5. You will be directed to the GSTR-1 landing page and the Nil Rated Supplies tile in GSTR-1 will reflect the Total Nil Amount, Total Exempted Amount and Total Non-GST Amount.

Table 9B – Credit / Debit Notes (Registered)

Note: Data can also be auto-populated from E-invoices option in the table 9B – Credit/Debit notes (Registered) – CDNR. Refer to section ‘C’ to know more about auto-population of data records in GSTR-1.

To add details of credit or debit notes for the registered user, perform the following steps:

6.1. Click the 9B – Credit / Debit Notes (Registered) tile to enter the details of credit or debit notes issued to the registered recipients.

Credit / Debit Notes (Registered) will have following 3 tabs:

• Recipient wise count– This tab displays details of records added by tax payer including hyperlinked counts of Processed and Pending/Errored Records.

• Document wise details– After clicking the hyperlink on the count of processed note, document wise details tab will open This tab displays the details of processed note (credit/debit notes) of a particular recipient added by the taxpayer.

• Pending/Errored Note– After clicking the hyperlink on the count of pending/errored note, Pending/Errored records tab will open. This tab displays the details of pending/errored note (credit/debit notes) of a particular recipient added by the taxpayer.

6.2. The Credit/Debit Notes (Registered) – Recipient wise count tab is displayed. Click the ADD RECORD button to add credit or debit note details.

•Details of all records added by taxpayer like Recipient Details, Trade/Legal Name, Taxpayer Type, Processed Note and Pending/Errored Note will be displayed in the table.
• You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

6.3. The Credit / Debit Notes (Registered) – Add Note page is displayed. In the Receiver GSTIN/UIN field, nter the GSTIN of the receiver (registered taxpayer) to whom supply is made.

6.4 Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

6.5. In the Debit/Credit Note No. field, enter the debit or credit note number.

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

6.6. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.

Note: The date should be before the end date of the tax period.

6.7. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note.

6.8. In the Note Value field, enter the value of the note.

6.8 (a) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

Note:

• Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.
• If the recipient GSTIN is ISD GSTIN, then all the checkboxes (note supply type) will be disabled.

6.8 (b) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

Note: On entering UIN number in Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

6.9. Click the SAVE button to save the details.

Note: Add Note page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Recipient wise count tab page.

6.10. You will be directed to the previous page. You can add note of the particular receiver by clicking on the green button in the Add Note column. Click the BACK icon/button to go back to the Form GSTR 1.

6.11. 16.6.11 Click on hyperlink of Processed Note count to edit processed notes.

Note: Follow similar steps for to edit Pending/Errored Note.

6.12 Document wise details tab is displayed. Details of processed records added by taxpayer like recipient details, legal name and note details will be displayed. Click the BACK button to go to Recipient wise count page.
Note:

• Click on Records Per Page drop-down to view up to 50 records per page.
• You can also search for a particular invoice using the Search field.

6.13. You will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Registered) tile in GSTR-1 will reflect the number of credit/debit notes added.

Table 9B – Credit / Debit Notes (Unregistered)

Note: Data can also be auto-populated from E-invoices option in the table 9B – Credit/Debit notes (Unregistered) – CDNUR. Refer to section ‘C’ to know more about auto-population of data records in GSTR-1.

To add details of credit or debit notes or refund vouchers issued to unregistered persons and for export invoives, perform the following steps:

7.1. Click the 9B – Credit / Debit Notes (Unregistered) tile to enter the details of credit or debit notes issued to the unregistered recipients.

7.2. The Credit/Debit Notes (Unregistered) – Summary page is displayed. Click the ADD DETAILS button to add credit or debit note.

7.3. The Credit / Debit Notes (Unregistered) – Add Note page is displayed. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

7.4. From the Type drop-down list, select the appropriate choice like B2CL, exports without payment and exports with payment.

7.5. In the Debit/Credit Note No. field, enter the debit or credit note number.

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

7.6. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.

Note: The date should be before the end date of the tax period.

7.7 In the Note Value field, enter the value of the note.

7.8. From the Note Type drop-down list, select whether the details are added for a Debit or Credit Note.

7.9. In Credit/Debit Notes (Unregistered) if UR type is B2CL, then POS will be inter-state always. In case if UR type is Exports, then POS filed will not be shown, Hence, supply type will be always inter-state and non-editable. Notice, fields for Integrated Tax appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

7.10. Click the SAVE button to save the details.

Note: Add Note page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Processed Records page.

7.11. Click the BACK button to go back to the Processed Records page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

7.12. You will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Unregistered) tile in GSTR-1 will reflect the number of credit/debit notes added along with, Total Taxable Value and tax amount which will be the net of debit notes and credit notes.

Table 11A(1), 11A(2) – Tax Liability (Advances Received)

To add details of Tax Liability (Advances Received) arising on account of Time of Supply without issuance of Invoice in the same period, perform the following steps:

8.1. Click the Tax Liability (Advances Received) tile to enter the tax liability details

8.2. The Tax Liability (Advance Received) – Summary page is displayed. Click the ADD STATE WISE DETAILS button to add the advance tax receipt and related liability details.

8.3. In the POS field, select the State code of the place of supply applicable for the advances received. .

Note: Based on the state code selected, Supply Type column would be auto-populated as Inter-state or Intra-state.

8.3 (a) In case of Intra-State transaction: Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen. In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The same will be editable. In the CESS field, enter the CESS amount.

8.3 (b) In case of Inter-State transaction: Notice, fields for Integrated Tax & CESS will appear in the screen. In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. In the CESS field, enter the CESS amount.

8.4. Click the SAVE button.

Note: Add Details page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Processed Records page.

8.5. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

8.6. You will be directed to the GSTR-1 landing page and the Tax Liability (Advance Recieved) tile in GSTR-1 will reflect the updated total Gross Advance Received and Total Tax Liability.

Table 11B(1), 11B(2) – Adjustment of Advances

To fill details of Adjustment of Advances on invoices issued in the current period, perform the following steps.

9.1. Click the 11B(1), 11B(2)- Adjustment of Advances tile to enter the details of tax already paid on invoices issued in the current period.

9.2. The Tax already paid on invoices issued in the current period – Summary page is displayed. Click the ADD STATE WISE DETAILS button to add details for invoices issued in the current period on which tax has already been paid.

9.3. The Tax already paid on invoices issued in the current period – Add Details page is displayed. Select the POS from the drop-down list.

9.3 (a) In case of Intra-State transaction: Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen. In the Gross Advance Adjusted (excluding tax) field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The same will be editable. In the CESS field, enter the CESS amount.

9.3 (b) In case of Inter-State transaction: Notice, fields for Integrated Tax & CESS will appear in the screen. In the Gross Advance Adjusted field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. In the CESS field, enter the CESS amount.

9.4. Click the SAVE button.

Note: Add Details page will reopen once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Processed Records page.

9.5. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

9.6. You will be directed to the GSTR-1 landing page and the Adjustment of Advances tile in GSTR-1 will reflect the updated total Gross Advance Adjusted and Total Tax Liability.

Table 12 – HSN-wise-summary of outward supplies – From May’21 Onwards

To furnish the HSN-wise summary of outward supplies along with rate and quantitative details, perform the following steps:

10.1. Click the HSN-wise summary of outward supplies tile to furnish the summarized details of all outward supplies HSN-wise along with rate and quantitative details.

Note: You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

10.2. The HSN summary of outward supplies – Add/Edit Details page is displayed.

10.3 You can import the e-Invoice HSN summary by clicking on the IMPORT HSN DATA FROM E-INVOICES button.

10.4 A warning message will be displayed on the screen. Click on OVERRIDE button to override existing records, if any.

10.5 Imported records of e-Invoice HSN summary is displayed.

10.6 You can edit/ delete the imported records from Processed Records table.

10.7  Click on DOWNLOAD HSN EXCEL button to view imported e-Invoice HSN records.

10.8. Excel file is downloaded on your local system, click on downloaded file to view imported e-Invoice HSN records along with date, timestamp and IP address details.

B. Manual addition of HSN/SAC code of the outward supplies

10.9. In addition to imported HSN records, you can manually add HSN/SAC code of the outward supplies by entering details in the HSN field.

Note: Taxpayer can select HSN code by entering at least 2 digits or 4 characters in the field for HSN. When taxpayer enters digits/characters  in HSN field, related details will appear in the drop-down list. Taxpayer can select the relevant  HSN code from the drop down and description will be auto-populated.

a: If only one digit of HSN is entered, an error message will appear.

b: If the user enters an invalid HSN, an error message will be displayed on the screen. The user can still add the record with the entered HSN which is not available in the field.

c: If the user enters a single digit in HSN, an error message will be displayed on the screen.

d: If the user enters more than 8 digits in the HSN, an error message will be displayed on the screen.

e: If a taxpayer, whose turnover is more than 5 crores, enters less than 4 digits of HSN, an error message will be displayed on the screen.

Taxpayer can search HSN code by description also. For Example: If taxpayer enters Telephone in HSN field, all HSN codes having Telephone in HSN description will come in drop-down list and taxpayer can select from available values.

f: If a taxpayer, whose turnover is less than 5 crores, enters less than 4 digits of HSN code, an error message will be displayed on the screen.

g: If the taxpayer has less than 5-crore aggregate turnover in the preceding financial year, the drop-down list will show HSN code either at 4-digit, 6-digit or 8-digit values.

h: If the taxpayer had more than 5-crore aggregate turnover in the preceding financial year, the drop-down list will show HSN codes at either 6-digit or 8-digit values.

10.10. In the UQC field, select the appropriate Unique Quantity Code in the drop-down list.

10.11. In the Total Quantity field, enter the quantity.

10.12. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

10.13. In the Rate field, select the Rate from the drop-down list.

10.14. After the UQC and Rate are selected an Add to Master button appears below the HSN field. From here, you can add the product to My Master.

Note:

• Taxpayer can also make an entry for the HSN code manually in the HSN field, if he/she is unable to find the requisite HSN code in the drop down.
• The combination of HSN, UQC and Rate must be unique. GST Portal will not allow more than one entry with combination of HSN, UQC and Rate.
• For Example: If taxpayer has entered 1100 as HSN code, Kg as UQC and rate as 5%, they cannot add another entry with same HSN, UQC and rate. But they can make another entry with 1100 as HSN code, Kg as UQC and rate as 12%.

10.15. Click the Add to Master button. A pop-up titled Add Product Master appears. Enter the Product Name and click the Save button.

10.16. A success message will appear. Close the pop-up. The Product Name as saved in My Master will be auto-populated.

Note: 

• The HSN data added here will now also be available in the Product Master table.
• If the product already exists in the Product master, the name of the product can be entered in the HSN field  and the same will reflect in the drop-down. The HSN code, HSN escription, Product Name in master, UQC and Rate will then be auto-populated.

10.17. In the Integrated Tax and Cess field, enter the Integrated tax and the Cess amount.

10.18. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

10.19. In the Central tax field, enter the Central tax amount.

10.20. In the State/UT tax field, enter the State/UT tax amount.

10.21. Click the ADD button.

10.22. Once the ADD button is clicked, the added records are moved to Added/Edited Invoices to be saved section. Once all details are added, click the SAVE button.

Note:

• You can click the EDIT button to edit the added details.
• You can click the DELETE button to delete the added details.
• You can click the RESET button to delete all the added details at one-go.
• You can add more HSN wise details by entering the HSN Code in HSN field.
• You can use Search feature to search for required details, which is applicable across all columns.
• To view records per page, select the required number of records from the Records Per Page drop-down list.
• To search in the list of added records, enter the relevant text/value in the Search field.

10.23. A message is displayed that Request accepted successfully. On click of SAVE, records will move to Processed Records table.

Note: You can completely override already imported and manually added/saved HSN records on click of IMPORT HSN DATA FROM E-INVOICES button.

10.24. On click of BACK  button, you will be re-directed to Form GSTR-1 page where the HSN summary of outward supplies tile will reflect the number of successfully processed HSN records that have been added.

Table 12 – HSN-wise-summary of outward supplies – Before May’21 

To furnish the HSN-wise summary of outward supplies, along with quantitative details, before May’21, perform the following steps:

11.1. Click the HSN-wise summary of outward supplies tile to furnish the summarized details of all outward supplies, HSN-wise, along with quantitative details.

Note: You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here

11.2. The HSN summary of outward supplies – Add/Edit Details page is displayed.

11.3. In the HSN field, enter the HSN/SAC code of the outward supplies.

Note1: Taxpayer can select HSN code by entering at least 2 digits or 4 characters in the field for HSN. When taxpayer enters digits/characters  in HSN field, related details will appear in the drop-down list. Taxpayer can select the relevant  HSN code from the drop down and description will be auto-populated.

Note2: If only one digit of HSN is entered, an error message will appear.

Note3:  If the user enters an invalid HSN, an error message will appear. The user can still add the record with the entered HSN which is not available in the field.

Note4: If the user enters a single digit in HSN, an error message will appear.

Note5: If the user enters more than 8 digits in the HSN, an error message will appear.

Note6: If a taxpayer, whose turnover is more than 5 crores, enters less than 4 digits of HSN, an error will appear.

Taxpayer can search HSN code by description also. For Example: If taxpayer enters Telephone in HSN field, all HSN codes having Telephone in HSN description will come in drop-down list and taxpayer can select from available values.

11.4. In the UQC field, select the appropriate Unique Quantity Code in the drop-down list.

11.5. In the Total Quantity field, enter the quantity.

11.6. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

11.7. In the Rate field, select the Rate from the drop-down list.

11.8. After the UQC and Rate are selected an Add to Master button appears below the HSN field. From here, you can add the product to My Master.

Note 7:

• Taxpayer can also make an entry for the HSN code manually in the HSN field, if he/she is unable to find the requisite HSN code in the drop down.
• The combination of HSN, UQC and Rate must be unique. GST Portal will not allow more than one entry with same HSN, UQC and Rate combination.
• For Example: If taxpayer has entered 1100 as HSN code, Kg as UQC and rate as 5%, they cannot add another entry with same HSN, UQC and rate. But he can add another entry with 1100 as HSN code, Kg as UQC and rate as 12%.

11.9. Click the Add to Master button. A pop-up titled Add Product Master appears. Enter the Product Name and click the Save button.

11.10. A success message will appear. Close the pop-up. The Product Name as saved in My Master will be auto-populated.

Note: 

• The HSN data added here will now also be available in the Product Master table.
• If the product already exists in the Product master, the name of the product can be entered in the HSN field  and the same will reflect in the drop-down. The HSN code, HSN escription, Product Name in master, UQC and Rate will then be auto-populated.

11.11. In the Integrated Tax and Cess field, enter the Integrated tax and the Cess amount.

11.12. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

11.13. In the Central tax field, enter the Central tax amount.

11.14. In the State/UT tax field, enter the State/UT tax amount.

11.15. Click the ADD button.

11.16. Once the ADD button is clicked, the added records are moved to Added/Edited Invoices to be saved section. Once all details are added, click the SAVE button.

Note:

• You can click the EDIT button to edit the added details.
• You can click the DELETE button to delete the added details.
• You can click the RESET button to delete all the added details at one-go.
• You can add more HSN wise details by entering the HSN Code in HSN field.
• You can use Search feature to search for required details, which is applicable across all columns.
• To view records per page, select the required number of records from the Records Per Page drop-down list.
• To search in the list of added records, enter the relevant text/value in the Search field.

11.17. A message is displayed that Request accepted successfully. On click of save, records will move to processed table from added/edited invoices to be saved table. Click the BACK button to go back to the Form GSTR-1 page.

11.18. You will be directed to the Form GSTR-1 landing page and the HSN summary of outward supplies tile in Form GSTR-1 will reflect the number of invoices added along with Total Value, Total Taxable Value and Total Tax Liability.

Table 13 – Documents Issued

To Upload the details of Documents issued perform the following steps.

12.1. Click the Documents Issued tile to add the details for document issued during the current tax period.

12.2. To update the document for Invoices for outward supply, Click on Add Document:

12.3. Add the details for different categories. You can click ADD DOCUMENT button to add more rows for each category.

12.4. Click SAVE at the end of the page.

12.5. A message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

12.5. A message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note: Here, you can also delete the added invoices (under Actions).

12.6. You will be directed to the GSTR-1 landing page and the Documents Issued summary tile in GSTR-1 will reflect the number of documents issued along with Total Docs, Cancelled Docs and Net Issued Docs.

Table 14 – Supplies made through ECO.

To add details in Supplies made through ECO (Electronic Commerce Operators), perform the following steps:

1. Click the 14- Supplies made through ECO tile.

2. The Supplies made through ECO page will be displayed.

There will be two tabs:

a. Liable to collect tax u/s 52 (TCS)

b. Liable to pay tax u/s 9(5)

Note: By default, Liable to collect tax u/s 52 (TCS) tab will open.

Note: On clicking back button, system will navigate back to GSTR-1 landing page.

3. Click on ADD RECORD button.

4. Supplies made through E-Commerce Operators- u/s 52 (TCS)-Add Details page is displayed.

5. Enter the GSTIN of e-commerce operator, Net values of supplies, Integrated tax, Central tax, State/UT tax, Cess in the fields, then click on SAVE button.

Note: If you will enter a GSTIN other than that of a TCS taxpayer, then system will display following error on the screen.

6. Similarly, enter the details in GSTIN of e-commerce operator, Net values of supplies, Integrated tax, Central tax, State/UT tax and Cess fields under Liable to collect tax u/s 9 (5) tab, then click on SAVE button.

Note. A success request accepted message will be displayed.

6. The Processed Records details will be displayed.

To enter details in Liable to pay tax u/s 9(5):

1. Click on ADD RECORD button.

2.  The Liable to pay tax u/s 9(5) page is displayed.

3. Enter the GSTIN of e-commerce operator, Net values of supplies, Integrated tax, Central tax, State/UT tax, Cess in the fields, then click on SAVE button.

4. The Processed Records details will be displayed.

Note: In case the taxpayer intends to edit the record, he can click on edit icon. Then system will open the pre-filled record in edit details page, and it will allow to edit the following fields:

a. Net values of supplies

b. The tax amounts (Integrated tax, Central tax, State/UT tax and Cess) 

Once the taxpayer edits the details, he can save the same by clicking on the Save button at the bottom.

5. The Tile summary of table 14 (Under both tabs ‘Liable to collect tax u/s 52 (TCS)’ and ‘Liable to pay tax u/s 9(5)’) on GSTR-1 dashboard shows the updated count of documents/ records added.

Note1: If there are records validated with error, then tile will be highlighted in red.

Note 2: System will not include the value of supply along with taxes of table 14 for the computation of ‘Total liability (Outward supplies other than Reverse charge)’ in consolidated summary table.

G. Table 15 -Supplies U/s 9(5)

To add details in Supplies U/s 9(5), perform the following steps:

1. Click the 15 – Supplies U/s 9(5).

2. The Supplies U/s 9(5) page will be displayed.

There are four tabs:

a. Registered to Registered (B2B)

b. Registered to Unregistered (B2C)

c. Unregistered to Registered (URP2B)

d. Unregistered to Unregistered (URP2C)

By default, Registered to Registered tab will be opened.

Note: On clicking back button, system will navigate back to GSTR-1 landing page.

Registered to Registered

3. Click on ADD RECORD button.

4. The Supplies U/s 9(5)-B2B-Add Details page will be displayed.

Note 1: The System will provide the three optional check boxes at the top of Add details page:

a. Deemed Exports – In case the supply is considered as deemed export, then taxpayer can select the checkbox.

b. SEZ Supplies with payment – In case the supply is made to SEZ with payment of taxes, then taxpayer can select this checkbox.

c. SEZ Supplies without payment- In case the supply is made to SEZ without payment of taxes, then taxpayer can select this checkbox.

Note 2: On Clicking Back button, system will navigate the taxpayer to GSTR-1 landing page.

Processed Records

5. Enter the Supplier GSTIN/UIN, Recipient GSTIN/UIN, Document number, Document date, Total value of supplies made (₹), Supply type, Item details, Select the POS from drop-down list., then Click on SAVE button.

6. A success message will be displayed.

7. The Record details page will be displayed.

8. Click on Processed records hyperlink.

9. The Processed records page will be displayed.

Note: In case the taxpayer intends to edit the record, he can click on edit icon.

Pending/Error Records:

10.  Enter the Supplier GSTIN/UIN, Recipient GSTIN/UIN, Document number, Document date, Total value of supplies made (₹), Supply type, Item details, Select the POS from drop-down list., then Click on SAVE button.

11. A success message will be displayed.

12. The Record details page will be displayed.

13. Click on Pending/Errored records hyperlink.

14. The Pending Records page is displayed.

Note: In case the taxpayer intends to edit the record, he can click on edit icon.

Registered to Unregistered(B2C)

15. The Supplies U/s 9(5)-B2C-Add Details page will be displayed. Click on ADD RECORD button to add the details.

16. Enter the Supplier GSTIN/UIN, Taxable value, Item details, Integrated Tax, Cess, Select the POS, Rate from drop-down list., then Click on SAVE button.

17. A success message will be displayed.

18. The Pending Records details will be displayed.

Note: You can view the error, by clicking on edit icon.

Registered to Unregistered

19. Click on ADD RECORD button.

20. The Supplies U/s 9(5)-B2C-Add Details page will be displayed.

21. Enter the Supplier GSTIN/UIN, Taxable value, Integrated tax, Select the POS and Rate from drop-down list, then Click on SAVE button.

22. A success message will be displayed.

23. The Processed Records details will be displayed.

Unregistered to Registered

24.Click on ADD RECORD button.

25. The Supplies U/s 9(5) URP2B-Add Details page will be displayed.

26. Enter the Recipient GSTIN/UIN, Document number, Document date, Total value of supplies made, Item details, Select the POS from drop-down list., then Click on SAVE button.

27. A success message will be displayed.

28. The Records details will be displayed.

Unregistered to Unregistered

29.Click on ADD RECORD button.

30. The Supplies U/s 9(5)-URP2C-Add Details page will be displayed.

31. Select the POS, Rate from drop-down list, enter the Taxable value, then Click on SAVE button.

32. A success message will be displayed.

33. The Pending Records details will be displayed.

Note: If there are records validated with error, then tile will be highlighted in red.

Table 9A – Amended B2B Invoice

Amendments in GSTR-1 are subject to the time limit mentioned in CGST Act, 2017.

To make amendments to details of outward supplies to a registered person furnished in returns of earlier tax periods, perform the following steps:

13.1. Click the 9A – Amended B2B Invoice tile.

13.2. Select the Financial Year from the drop-down list. In the Invoice No. field, enter the invoice number which you want to amend from earlier tax period. Click the AMEND INVOICE button.

13.3. In the Revised Invoice No. field, enter the revised invoice number for the previous invoice. Select the Revised Date using the calendar. Make amendments to the details as required. Click the SAVE button.

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

Note: On entering UIN number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

13.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

13.5. You will be directed to the GSTR-1 landing page and the 9A – Amended B2B Invoice tile in GSTR-1 will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

Table 9A – Amended B2C (Large) Invoice

To make amendments to taxable outward supplies to an unregistered person of earlier tax periods, perform the following steps:

14.1. Click the 9A – Amended B2C (Large) Invoice tile.

14.2. Select the Financial Year from the drop-down list. In the Invoice No. field, enter the invoice number which you want to amend from earlier tax period. Click the AMEND INVOICE button.

14.3. In the Revised/ Original Invoice No. field, enter the revised or original invoice number for the previous invoice. Select the Revised/ Original Invoice Date using the calendar. Make amendments to the details as required. You cannot amend the POS of the invoice furnished earlier. Click the SAVE button.

14.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

14.5. You will be directed to the GSTR-1 landing page and the 9A – Amended B2C (Large) Invoice tile in GSTR-1 will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

Table 9A – Amended Exports Invoices

To make amendments to supplies exported, perform the following steps:

15.1. Click the 9A – Amended Exports Invoices tile.

15.2. Select the Financial Year from the drop-down list. In the Invoice No. field, enter the invoice number which you want to amend from earlier tax period. Click the AMEND INVOICE button.

15.3. In the Revised/ Original Invoice No. field, enter the revised or original invoice number for the previous invoice. Select the Revised/ Original Invoice Date using the calendar. Make amendments to the details as required. Click the SAVE button.

15.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

The status of the added invoice is Processed.

Here, you can also edit/delete the added invoices (under Actions).

15.5. You will be directed to the GSTR-1 landing page and the 9A – Amended Exports Invoices tile in GSTR-1 will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

Table 9C – Amended Credit/ Debit Notes (Registered)

To make amendments to details of credit or debit notes issued to the registered recipients of earlier tax periods, perform the following steps:

16.1. Click the 9C – Amended Credit/ Debit Notes (Registered) tile.

16.2. Select the Financial Year from the drop-down list. In the Credit/Debit Note No. field, enter the credit or debit number which you want to amend from earlier tax period. Click the AMEND NOTE button.

16.3. In the Revised Credit/ Debit Note No. field, enter the revised credit or debit Note number. Select the Revised Credit/ Debit Note Date using the calendar. Make amendments to the details as required. Click the SAVE button.

Note:

• Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.
• If the recipient GSTIN is ISD GSTIN, then all the checkboxes (note supply type) will be disabled.

Note: On entering UIN number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

16.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

16.5. You will be directed to the GSTR-1 landing page and the 9C – Amended Credit/ Debit Notes (Registered) tile in GSTR-1 will reflect the number of such invoices amended along with Taxable value and Tax amount which will be the differential amount (net of amended debit notes – amended credit notes)

Table 9C – Amended Credit/ Debit Notes (Unregistered)

To make amendments to details of credit or debit notes issued to the unregistered recipients of earlier tax periods, perform the following steps:

171. Click the 9C – Amended Credit/ Debit Notes (Unregistered) tile.

17.2. Select the Financial Year from the drop-down list. In the Credit/Debit Note No. field, enter the credit or debit note number which you want to amend from earlier tax period. Click the AMEND NOTE button.

17.3. In the Revised Debit/ Credit Note No. field, enter the revised credit or debit number. Select the Revised Debit/ Credit Note Date using the calendar. Make amendments to the details as required. Click the SAVE button.

Note:

• Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.
• If the recipient GSTIN is ISD GSTIN, then all the checkboxes (note supply type) will be disabled.

17.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

17.5. You will be directed to the GSTR-1 landing page and the 9C – Amended Credit/ Debit Notes (Unregistered) tile in GSTR-1 will reflect the number of such invoices amended along with taxable value and tax amount which will be the differential amount (net of amended debit notes – amended credit notes).

Table 10 – Amended B2C (Others)

To make amendments to details of credit or debit notes issued to the unregistered recipients of earlier tax periods, perform the following steps:

To amend details of B2C furnished in earlier tax period, perform the following steps:

18.1. Click the 10 – Amended B2C (Others) tile.

18.2. Select the Year of the line item of the declarations of previous tax period from the drop-down list. Select the Month of the line item of the declarations of previous tax period from the drop-down list. Select the Original POS of line item of the declarations of previous tax period from the drop-down list. Click the AMEND DETAILS button.

Note: In case you didn’t add POS in previous returns, enter Year, Month and Original POS using drop-down and click on ADD POS button.

18.3. Select the Revised/Original State Code (Place of Supply) from the drop-down list. Make the amendments as required. You cannot amend the Place of Supply field/s of the line items furnished earlier. Click the SAVE button.

18.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

18.5. You will be directed to the GSTR-1 landing page and the 10 – Amended B2C (Others) tile in GSTR-1 will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

Table 11A – Amended Tax Liability (Advance Received):

To amend statement of Advances Received in earlier tax period, perform the following steps:

19.1. Click the 11A – Amended Tax Liability (Advance Received) tile.

19.2. Select the Financial Year of the line item declarations of previous tax period you wish to amend from the drop-down list. Select the POS of the line item of the declarations of previous tax period from the drop-down list. Select the Return Filing Period of the declarations of previous tax period from the drop-down list. Click the AMEND INVOICE button.

19.3. Make the amendments as required. You cannot amend the Advance Tax Place of Supply (PoS) field/s of the line items furnished earlier. Click the SAVE button.

19.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).

19.5. You will be directed to the GSTR-1 landing page and the 11A – Amended Tax Liability (Advance Received) tile in GSTR-1 will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

Table 11B – Amended of Adjustment of Advances

To amend statement of Advances Adjusted in earlier tax period, perform the following steps:

20.1. Click the 11B – Amended of Adjustment of Advances tile.

20.2. Select the Financial Year of the line item of the declarations of previous tax period from the drop-down list. Select the POS of the line item of the declarations of previous tax period from the drop-down list. Select the Return Filing Period of the line item of the declarations of previous tax period from the drop-down list. Click the AMEND INVOICE button.

20.3. Make the amendments as required. You cannot amend the Advance Tax Place of supply (PoS) field/s of the line items furnished earlier. Click the SAVE button.

20.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1 page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices (under Actions).8

20.5. You will be directed to the GSTR-1 landing page and the 11B – Amended of Adjustment of Advances tile in GSTR-1 will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

F. Deleting Details in Form GSTR-1

Note: To delete details in Form GSTR-1, you can

1. Either go to individual tables and delete details within the tile using the DELETE button or

2. Click RESET button to delete details of all tiles at one go.

G. Generate Form GSTR-1 Summary

1. Generate Summary: Once the records are saved in GSTR-1/IFF, taxpayer shall be required to click on the new ‘Generate Summary’ button. System will acknowledge the request and taxpayer will then be required to refresh the GSTR-1/IFF dashboard page by clicking refresh icon at the top of page.

H. Preview Form GSTR-1 – Consolidated and Recipient-wise Summary

Consolidated Summary – After generation of GSTR-1/IFF summary, taxpayers may note the following changes:

1. Status change from ‘Not filed’ to ‘Ready to file’

2. ‘Generate Summary’ button will be replaced by ‘Proceed to File/Summary’ button.

1. The consolidated summary page will be displayed. The consolidated summary page will also provide recipient-wise summary, containing the total value of the supplies & the total tax involved in such supplies. To view download the summary, click the Download Summary (PDF) button.

Note: To view the details in the summary, click the Expand All button in the Description column.

2. The summary table will also provide the recipient-wise summary in respect of B2B tables 4A, 4B, 6B, 6C & 9B of GSTR-1/IFF, in cases where the recipient count is upto one hundred.

Note: The recipient wise summary will be provided with respect to the following tables of form GSTR-1/IFF (only if the recipient count is upto one hundred):

Table no.	Description
4A	B2B supplies
4B	Supplies attracting reverse charge
6B	SEZ supplies
6C	Deemed exports
9B	Credit/Debit notes

Note:

• After generation of GSTR-1/IFF summary the status change from Not filed to Ready to file.
• If the recipient count is more than 100, then the recipient wise summary will not be shown. However, the table wise consolidated summary can still be viewed. If a taxpayer intends to view the recipient wise summary, they can check the B2B or CDNR table.
• On click of “Download Summary” button, the table-wise consolidated summary (GSTR-1/IFF preview) will be downloaded in pdf format.

I. Proceed to File Form GSTR-1/Summary

After successful generation of summary, taxpayer will see a new ‘Proceed to File/Summary’ button at the bottom of the GSTR-1/IFF page. In case any new record(s) are added after previous summary generation, the taxpayer will be required to click the ‘Generate Summary’ button again to get latest summary. After this, the taxpayer will be navigated to the consolidated summary page containing table-wise summary of the total records added in Form- GSTR-1 so far.

1. Click the Proceed to File/Summary button to view the table-wise consolidated summary of added records.
Note: Please ensure that the values entered for each record is correct before you click on Proceed to File/Summary button. The values cannot be edited or deleted once the GSTR-1 statement is filed.

J. File Form GSTR-1 with DSC/EVC

1. After verifying the consolidated summary, click “File Statement” button available at the bottom of the consolidated summary page.

2. The Returns Filing for Form GSTR1 page is displayed. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. Click the FILE WITH DSC or FILE WITH EVC button to file GSTR-1.

Note: On filing of Form GSTR-1, notification through e-mail and SMS is sent to the Authorized Signatory.

2.1 FILE WITH DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

2.2 FILE WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

3. The success message is displayed and ARN is displayed. Status of the GSTR-1 return changes to “Filed”.

You can create Master list of Products and Supplier / Recipient that can be used for preparation of GSTR-1 online and offline. To create Masters, perform the following steps:

1. Login to the GST Portal with valid credentials. Click the Services > User Services > My Masters option.

1.1. My Masters page is displayed. Following four tabs will be available on the page:

1.1 Enter HSN Code by selecting from generated list of codes and HSN description will be auto-populated, enter a unique Product name for your product, select IGST rate(%) and UQC from the drop-down list. Click the SAVE button.
Note: You can give a unique name to a product as per your convenience. You can click the ADD button to add all records at once and then click the SAVE button to save the list.

1.2 ADDED PRODUCT(S) table will be updated. Click Records per page drop-down to change the number of records visible.

Note:

• You can add up to 500 records, post which new records can only be added after the deletion of previous records.
• You can edit the list or DELETE product from the list by clicking on respective buttons.
• You can use Search field to find product details in the master list.
• You can click the SUMMARY button to check the no. of records basis Tax Rate.

2. Supplier / Recipient Master – Taxpayer can use this tab to prepare and view supplier / recipient master list which can be used while preparing GSTR-1 for filing.

2.1 Enter details in GSTIN field and Trade/Legal Name will be auto-populated, enter a unique Supplier / Recipient name, and check the box for Recipient or Supplier to specify the category. Click the SAVE button.

Note:

• You can categorize GSTIN as both the recipient and supplier.
• You can click the ADD button to add all records at once and then click the SAVE button to save the list.

2.2 ADDED SUPPLIER(S) / RECIPIENT(S) table will be updated. Supplier/Recipient details like Registration status, Type of taxpayer will be auto-populated. Click Records per page drop-down to change the number of records visible.

Note:

• You can add up to 500 records, post which new records can only be added after the deletion of previous records.
• Alternatively, you can add records in supplier/recipient master directly while filing GSTR-1. While entering new product details, click the ADD TO MASTER button.
•  You can edit the list or DELETE product from the list by clicking on respective buttons.
• You can use Search field to find GSTIN details in the master list.
• You can click the SUMMARY button to check the no. of records basis Category of GSTIN.

3. Download my Master(s) – Taxpayer can use this tab to download the prepared master lists to their system.

3.1 Click Download My Master as Excel to download the list in excel format.

3.2 Click Download My Master JSON for Offline Tool to download the master list in JSON format for viewing in offline tool.

4. Upload my Master(s)(Prepared Offline) – Taxpayer can use this tab to upload master lists prepared in GST offline tool.

4.1 To prepare Masters offline, open GST Offline Tool and click the PREPARE/VIEW button under My Masters tab.

4.2 GSTIN will be auto-populated from the file. Click the PROCEED button.

4.3 My Masters page will be displayed. Enter details in Product Master and Supplier/Recipient Master by following the similar process as of online facility.
For Product Master: Enter HSN Code by selecting from generated list of codes and HSN description will be auto-populated, enter a unique Product name for your product, select IGST rate(%) and UQC from the drop-down list. Click the SAVE button.

For Supplier/Recipient Master: Enter details in GSTIN field and Trade/Legal Name will be auto-populated, enter a unique Supplier/Recipient Name, and check the box for Recipient or Supplier to specify the category. Click the SAVE button.

Note:

• You can click the ADD button to add all records at once and then click the SAVE button to save the list.
• You can edit the list by clicking on the edit button.
• Click the REMOVE DATA IN SELECTED TABLES button to remove records added in offline tool.
• Click the MARK FOR DELETE IN SELECTED TABLES button to mark records for deletion that were added on online portal and uploaded by JSON to offline tool. These records cannot be deleted in offline tool.

4.4 Click the GENERATE JSON FILE TO UPLOAD button to generate the list in JSON format.

4.5 Login to online portal and navigate to Services > User Services > My Master > Upload my Master(s)(Prepared Offline). Click Upload My Master JSON from Offline Tool to upload the master list prepared on GST Offline Tool.

4.6 Uploaded Master Records are displayed.

Note:

• In case there are errors in the processed records uploaded from offline prepared JSON, they will be displayed in separate categories of drop-downs and can be corrected with the edit buttons.
• Also, offline prepared data cannot be uploaded in the online tool and similarly online prepared data cannot be uploaded in the offline tool.

How can I create and file details for the outward supplies in Form GSTR-1A (Monthly/Quarterly)?

To add, amend and file details of outward supplies in Form GSTR-1A, perform following steps:

1. Login and Navigate to Form GSTR-1A

2. Steps to File Form GSTR-1A

3. Add Amend Records in Form GSTR-1A

4. Deleting any saved documents in Form GSTR-1A

5. Generate Form GSTR-1A Summary

6. Proceed to File/Summary

7. Preview Form GSTR-1A summary and Consolidated summary of GSTR-1& GSTR-1A

8. File Form GSTR-1A with DSC/ EVC

A. Login and Navigate to Form GSTR-1A

1. Access the www.gst.gov.inURL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click theServices > Returns > Returns Dashboard option.

2. The File Returnspage is displayed. Select the Financial Year, Quarterand Period (Month) for which you want to file the return from the respective drop-down list. Click the SEARCH button.

3. Click the PREPARE ONLINE tab on the Amendment of outward supplies of goods or services for current tax period  GSTR-1A tile.

Note: GSTR-1A tile will be visible only after filing of GSTR-1 of the same tax period. If GSTR-1 is filed before the due date in this case GSTR-1A will be visible only after the due date of GSTR-1.

4. The GSTR-1A – Amendment of outward supplies of goods or services for current tax period page is displayed.

Note: You can click the HELP button to view help related to this page.

B. Steps to File Form GSTR-1A 

Taxpayer can follow the below steps to file GSTR-1A:

i.   Add or amend the records in GSTR-1A related to current tax period.

ii.  Click ‘GENERATE SUMMARY’ button to generate the summary,

iii. Click ‘PROCEED TO FILE/SUMMARY’ button to view the final summary before filing

iv.  Click ‘FILE STATEMENT’ button to file GSTR-1A

C. Add/Amend Records in Form GSTR-1A

There are number of tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

1. Table 4A, 4B, 6B, 6C – B2B,SEZ,DE Invoices: To add an invoice for taxable outwards supplies to a registered person for current tax period only.

2. Table 5 – B2C (Large) Invoices: To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh for current tax period only.

3. Table 6A – Exports Invoices: To add an invoice for supplies exported for current tax period only.

4. Table 7- B2C Others: To add consolidated details of taxable outwards supplies to a customer where invoice value for inter-state supplies upto Rs. 2.5 lakh and all intra state supplies to unregistered customers for current tax period only.

5. Table 8A, 8B, 8C, 8D – Nil Rated Supplies:  Nil Rated Supplies: To add consolidated details of nil rated, exempted and Non-GST Outward supplies for current tax period only.

6. Table 9B – Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients for current tax period only.

7. Table 9B – Credit / Debit Notes (Unregistered): To add details of credit, debit notes issued to the unregistered recipients and for export invoices for current tax period only.

8. Table 11A(1), 11A(2) – Tax Liability (Advances Received): Tax Liability (Advances Received): To add details of transactions attracting tax liability arising on account of Time of Supply (like receipt of advances) for current tax period only.

9. Table 11B(1), 11B(2) – Adjustment of Advances: To add the advance amount received in current tax period and adjusted against the supplies being shown for current tax period only.

10.    Table 12 – HSN-wise-summary of outward supplies : To furnish the summarized details of all outward supplies HSN and rate wise along with quantitative details for current tax period only.

11. Table 13 – Documents Issued: To add the details of documents issued for current tax period only.

12. Table 14 – Supplies made through ECO: To add details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] for current tax period

13. Table 15- Supplies U/s 9(5): To add the details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] for current tax period.

14. Table 9A – Amended B2B Invoice: To make amendments to details of outward supplies to a registered person of current tax period

15. Table 9A – Amended B2C (Large) Invoice: To make amendments to taxable outward supplies to an unregistered person of current tax period

16. Table 9A – Amended Exports Invoices: To make amendments to supplies exported

17. Table 9C – Amended Credit/ Debit Notes (Registered): To make amendments to details of credit or debit notes issued to the registered recipients of current tax period

18. Table 9C – Amended Credit/ Debit Notes (Unregistered): To make amendments to details of credit or debit notes issued to the unregistered recipients of current tax period

19. Table 10 – Amended B2C (Others): To make amendments to details of B2C of current tax period

20. Table 11A – Amended Tax Liability (Advance Received): Consolidated statement for amendments of information furnished in current tax period

21. Table 11B – Amended of Adjustment of Advances: Consolidated statement for amendments of information furnished in current tax period

22. Table 14A – Amended Supplies made through ECO: To amend details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] of current tax period.

23.  Table 15A – Amended Supplies U/s 9(5) : To amend the details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] of current tax period.

For all tables, records are indicated by following:

Processed records – Marked in Green

Errored records – Marked in Red

Pending records – Marked in blue

Table 4A, 4B, 6B, 6C – B2B,SEZ,DE Invoices

To add an invoice for taxable outwards supplies to a registered person, perform the following steps:

1.1 Click the 4A, 4B, 6B, 6C – B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a registered taxpayer).

B2B Invoices will have following 3 tabs:

• Recipient wise count- This tab displays details of records added by taxpayer including hyperlinked counts of Processed and Pending/Errored Records.
• Document wise details- After clicking the hyperlink on the count of processed records, document wise details tab will open. This tab displays the details of processed records (invoices) of a particular recipient added by the taxpayer.
• Pending/Errored Records-After clicking the hyperlink on the count of pending/errored records, Pending/Errored records tab will open. This tab displays the details of pending/errored records (invoices) of a particular recipient added by the taxpayer. The taxpayers are supposed to take appropriate action on the pending/errored records before filing Form GSTR-1A.

1.2 The B2B Invoices- Recipient wise count tab is displayed. Click the ADD RECORD button to add a new invoice for any recipient.

Note: 

• Details of all records added by taxpayer like Recipient Details, Trade/Legal Name, Taxpayer Type, Processed Records and Pending/Errored Invoices will be displayed in the Record Details table.
• ‘IMPORT EWB DATA’ tab shall not be available to the Taxpayer.

1.3 The B2B,SEZ, DE – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.

1.4 Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?

(This functionality will be removed from the portal soon as per corresponding notification) in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.
Note: Deemed export details can be provided for payment of IGST, CGST and SGST payments.

1.5 In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

Note:

• The GSTIN should be registered on the date of invoice.
• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
• The screen will expand downwards and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.
• An invoice number should be alphanumeric with maximum length of 16 character & allowable special characters (- & /). Invoice number should be unique for a given Financial Year (FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST. Also invoice date can not be prior to current tax period.

1.5 (a) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount. . Click on SAVE button to save the added details.

Note 1: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

Note 2: Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer

Note 3: On entering UIN,ISD,TDS number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled. On entering SEZ number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

1.5 (b) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

1.6. On clicking of the SAVE button Recipient wise count tab will be displayed on the screen. A message of successful submission will be displayed.

You can add invoice of the particular receiver by clicking on the green button under Add document column. Click the BACK button to go back to the Form GSTR 1A.

1.7. Click on hyperlink under Processed Records column to edit processed records in Document wise details head.

1.8. Document wise details tab is displayed. Details of processed records added by taxpayer like recipient details, legal name and invoice details will be displayed. Click the BACK button to go to Recipient wise count page.

Note:
Click on Records Per Page drop-down to view up to 50 records per page.

You can also search for a particular invoice using the Search field.

Note: Follow similar steps to access Pending/Errored records by clicking the hyperlink under Pending/Errored records column.

1.9. You will be directed to the GSTR-1A landing page and the B2B Invoices tile in Form GSTR-1A will reflect the number of processed and errored invoices added.

Note: If there are invoices processed with error, the table will be marked in red.

Table 5- B2C (Large) Invoices

To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh, perform the following steps:

Note : As per amended rules all the B2C interstate supplies above Rs 1 lakh value need to reported in the Table 5 of GSTR 1A, functionality for the same will be made available soon)

2.1 Click the 5- B2C (Large) Invoices tile to enter the invoice details for inter-state taxable outward supplies made to a consumer of value greater than 2.5 lakh.

2.2. The B2C (Large) Invoices – Summary page is displayed. Click the ADD RECORD button to add a new invoice for any receiver.

2.3. The B2C (Large) Invoices – Details page is displayed. In the POS field, select the place of supply (state code) where the supplies were delivered.

2.4. In the Invoice No. field, enter the Invoice number issued to the consumer of that POS.

Note: An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).

2.5. In the Invoice Date field, enter the date on which the invoice was generated.

2.6. In the Total Invoice Value field, enter the total amount for which the goods or services are supplied.

2.7. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?,

(This functionality will be removed from the portal soon as per corresponding notification) in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

2.8. In the Taxable Value field against the Rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

2.9. Click the SAVE button to save the invoice details.

Note: Add Invoice page will reopen with message of successful submission, once you save the record. You may continue adding new records using this form or click Back icon/button to go back to Processed Records page.

2.10. Click the BACK button to  go back to the GSTR-1A landing page..

Note: You can also edit/delete any saved invoices in GSTR 1A by clicking on edit/delete icon under Actions column.

2.11. Click on the BACK button to go to GSTR-1A landing page and the B2C (large) Invoices tile in Form GSTR-1A will reflect the number of invoices added.

Table 6A – Exports Invoices

To add an invoice for supplies exported, perform the following steps:

3.1. Click the 6A- Exports Invoices tile to enter the invoice details for supplies exported.

3.2. The Exports – Invoices  page will be  displayed on the screen. Click the ADD RECORD button to add a new invoice.

3.3 A pop-up message will be displayed on the screen, Kindly go through the guidelines for refund of IGST paid on export of goods and click OK button to proceed.

3.4. The Exports – Add Details page is displayed. In the Invoice No. field, enter the Invoice number issued against exports sales.

3.5. In the Invoice Date field, enter the date on which the invoice was generated.

3.6. In the Port Code field, enter the port code.

3.7. In the Shipping Bill No./Bill of Export No. field, enter the unique number of the shipping bill with location code generated while shipping.

Note: Shipping Bill No./Bill of Export No. should be minimum 3 and maximum 15 digit numeric.

3.8. In the Shipping Bill Date/ Bill of Export Date field, enter the date on which the shipping bill was issued.

3.9. In the Total Invoice Value field, enter the total amount of all the goods or services supplied.

3.10. From the GST Payment drop-down list, select whether the GST is paid against the invoice or not.

3.11. In the Taxable Value field against the rates, enter the taxable value of the goods or services.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

3.12. Click the SAVE button to save the details.

Note: Add Invoice page  with message of successful submission, will be displayed on screen once you save the record. You may continue adding new records using this form or click BACK  icon/button to go back to Processed Records page.

3.13. Click the BACK button to go back to the Processed Records page.

Note: Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

3.14. Click on the BACK button to go to the GSTR-1A landing page and the Export Invoices tile in GSTR-1A will reflect the number of invoices added.

Table 7- B2C Others

To add details of taxable outwards supplies to a customer where invoice value for inter-state supplies is less than Rs. 2.5 lakh and intra-state supplies to customers, perform the following steps:

Note: As per amended rules all the B2C interstate supplies upto Rs 1 lakh value need to reported in the Table 7 of GSTR-1A, functionality for the same will be made available soon)

4.1. Click the B2C (Others) tile to enter the details for B2C transactions.

4.2. The B2C (Others) Details  page is displayed. Click the ADD RECORD button to add the line item details.

4.3. In the POS field, select the Place of Supply (State Code) where the supplies were delivered. Based on the state selected in POS, Supply Type field is auto-populated. In the Taxable Value field, enter the collated amount of all the unique goods or services supplied. In the Rate field, enter the applicable Rate.

4.3 (a) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction and fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

4.3 (b) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

4.4. Click the SAVE button to save the invoice details.

Note: Add Invoice page will reopen once you save the record. You may continue adding new records using this form or click Back button to go back to Processed Records page.

4.5. Click the BACK button to go back to the Processed Records page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the saved invoices in GSTR 1A(under Actions).

4.6. Click on the BACK button to go to GSTR-1A landing page and the B2C Others tile in Form GSTR-1A will reflect the number of invoices added.

Table 8A, 8B, 8C, 8D – Nil Rated Supplies

To add an invoice for Nil Rated Supplies, Exempted and Non-GST Outward supplies, perform the following steps:

5.1. Click the Nil Rated Supplies tile to enter the details for Nil rated supplies.

5.2. The Nil Rated Supplies page is displayed. Enter the data in Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies Amount fields for the following categories of transactions:

• Inter-state supplies to registered person
• Inter-state supplies to unregistered person
• Intra-state supplies to registered person
• Intra-state supplies to unregistered person

5.3. Click the SAVE button to save the details.

5.4. A message of successful submission will be diplayed on the screen. Click the BACK button to go back to the GSTR-1A page.

5.5. You will be directed to the GSTR-1A landing page and the Nil Rated Supplies tile in GSTR-1A will reflect the Total Nil Amount, Total Exempted Amount and Total Non-GST Amount.

Table 9B – Credit / Debit Notes (Registered)

To add details of credit or debit notes for the registered user, perform the following steps:

6.1. Click the 9B – Credit / Debit Notes (Registered) tile to enter the details of credit or debit notes issued to the registered recipients.

6.2. The Credit/Debit Notes (Registered) – Recipient wise count tab is displayed. Click the ADD RECORD button to add credit or debit note details.

6.3. The Credit / Debit Notes (Registered) – Add Note page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN of the receiver (registered taxpayer) to whom supply is made.

6.4 Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as applicable. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?,

(This functionality will be removed from the portal soon as per corresponding notification) in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

6.5. In the Debit/Credit Note No. field, enter the debit or credit note number.

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

6.6. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.

Note: The date of debit or credit note should be of current tax period only. 

6.7. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note.

6.8. In the Note Value field, enter the value of the note.

6.8 (a) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Fields for Central Tax and State/UT Tax will be appear. In the Taxable Value field against the Rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note 1: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

Note2:

• Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.
•  On entering UIN,ISD,TDS, number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled.
• On entering SEZ number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

6.8 (b) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

Note: On entering UIN,TDS,ISD number in Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge, SEZ Supply with payment, SEZ Supply without payment and Intra-state supplies attracting IGST checkboxes will be automatically disabled. On entering SEZ number in the Recipient GSTIN/UIN field, the Deemed Export, Supply attract reverse charge and Intra-state supplies attracting IGST checkboxes will be automatically disabled.

6.9. Click the SAVE button to save the details.

Note: Add Note page with a message of successfull submission  will be displayed on the screen once you save the record. You may continue adding new records using this form or click BACK icon/button to go back to Recipient wise count tab page.

6.10. You will be directed to the Record Details page. You can add note of the particular receiver by clicking on the green under Add Note column. Click the BACK button to go back to the Form GSTR 1A.

6.11. Click on hyperlink of Processed Note count to edit processed notes.

Note: Follow similar steps for to edit Pending/Errored Note.

6.12 Document wise details tab is displayed. Details of processed records added by taxpayer like recipient details, legal name and note details will be displayed. Click the BACK button to go to Recipient wise count page.
Note:

• Click on Records Per Page drop-down to view up to 50 records per page.
• You can also search for a particular invoice using the Search field.
•  You can click on edit/delete icon under Actions column to edit/delete any saved record in GSTR 1A.

6.13. You will be directed to the GSTR-1A landing page and the 9B- Credit/ Debit Notes (Registered) tile in GSTR-1A will reflect the number of credit/debit notes added.

Table 9B – Credit / Debit Notes (Unregistered)

To add details of credit or debit notes or refund vouchers issued to unregistered persons and for export invoives, perform the following steps:

7.1. Click the 9B – Credit / Debit Notes (Unregistered) tile to enter the details of credit or debit notes issued to the unregistered recipients.

7.2. The Credit/Debit Notes (Unregistered) – Summary page is displayed. Click the ADD RECORD button to add credit or debit note.

7.3. The Credit / Debit Notes (Unregistered) – Add Note page is displayed. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?,(This functionality will be removed from the portal soon as per corresponding notification)  in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

7.4. From the Type drop-down list, select the appropriate choice like B2CL, exports without payment and exports with payment.

7.5. In the Debit/Credit Note No. field, enter the debit or credit note number.

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

7.6. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.

Note: The date of debit or credit note should be of current tax period.

7.7 In the Note Value field, enter the value of the note.

7.8. From the Note Type drop-down list, select whether the details are added for a Debit or Credit Note.

7.9. In Credit/Debit Notes (Unregistered) if UR type is B2CL, then POS will be inter-state always. In case if UR type is Exports, then POS filed will not be shown, Hence, supply type will be always inter-state and non-editable. Notice, fields for Integrated Tax appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

7.10. Click the SAVE button to save the details.

Note: Add Note page with message of successful submission will be displayed on the screen once you save the record. You may continue adding new records using this form or click BACK icon/button to go back to Processed Records page.

7.11. On clicking the BACK button taxpayer will be navigated to the  Processed Records page.

Note: Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

7.12. On clicking BACK button you will be directed to the GSTR-1A landing page and the 9B- Credit/ Debit Notes (Unregistered) tile in GSTR-1A will reflect the number of credit/debit notes added.

Table 11A(1), 11A(2) – Tax Liability (Advances Received)

To add details of Tax Liability (Advances Received) arising on account of Time of Supply without issuance of Invoice in the same period, perform the following steps:

8.1. Click the Tax Liability (Advances Received) tile to enter the tax liability details

8.2. The Tax Liability (Advance Received) – Summary page is displayed. Click the ADD STATE WISE DETAILS button to add the advance tax receipt and related liability details.

8.3. In the POS field, select the State code of the place of supply applicable for the advances received. .

Note: Based on the state code selected, Supply Type column would be auto-populated as Inter-state or Intra-state.

8.3 (a) In case of Intra-State transaction:  Fields for Central Tax, State/UT Tax & CESS will appear in the screen. In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The same will be editable. In the Cess field, enter the cess amount.

8.3 (b) In case of Inter-State transaction: Fields for Integrated Tax & CESS will appear in the screen. In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. In the Cess field, enter the cess amount.

8.4. Click the SAVE button.

Note: Add Details page with a message of successful submission will be displayed on the screen  once you save the record. You may continue adding new records using this form or click BACK icon/button to go back to Processed Records page.

8.5. On clicking of  the BACK button  Processed Records page will be displayed on the screen. Click on BACK button to go back to the GSTR-1A page.

Note: Here you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

8.6. On clicking of BACK button you will be directed to the GSTR-1A landing page and the Tax Liability (Advance Recieved) tile in GSTR-1 A will updated with the nuber of record added.

Table 11B(1), 11B(2) – Adjustment of Advances

To fill details of Adjustment of Advances on invoices i

ssued in the current period, perform the following steps.

9.1. Click the 11B(1), 11B(2)- Adjustment of Advances tile to enter the details of tax already paid on invoices issued in the current period.

9.2. The T11B(1), 11B(2)- Adjustment of Advances page is displayed. Click the ADD STATE WISE DETAILS button to add details for invoices issued in the current period on which tax has already been paid.

9.3. The Tax already paid on invoices issued in the current period – Add Details page is displayed. Select the POS from the drop-down list.

9.3 (a) In case of Intra-State transaction: Fields for Central Tax, State/UT Tax & Cess will appear in the screen. In the Gross Advance Adjusted (excluding tax) field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The same will be editable. In the Cess field, enter the cess amount.

9.3 (b) In case of Inter-State transaction: Notice, fields for Integrated Tax & Cess will appear in the screen. In the Gross Advance Adjusted field, enter the amount paid by the receiver to the supplier for the goods/service provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%). In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. In the CESS field, enter the CESS amount.

9.4. Click the SAVE button.

Note: Add Details page with the message of successful submission will be displayed on the screen once you save the record. You may continue adding new records using this form or click BACK icon/button to go back to Processed Records page.

9.5. On clicking onf BACK button Processed Record page will be displayed on the screen. Click the BACK button on this page to go back to the GSTR-1A page.

Note: Here, you can edit/delete the added invoices by clicking on edit/delete button under Actions column.

9.6. You will be directed to the GSTR-1A landing page and the Adjustment of Advances tile in GSTR-1A will be updated with added records.

Table 12 – HSN-wise-summary of outward supplies 

To furnish the HSN-wise summary of outward supplies along with rate and quantitative details, perform the following steps:

10.1. Click the HSN-wise summary of outward supplies tile to furnish the summarized details of all outward supplies HSN-wise along with rate and quantitative details.

10.2. The HSN summary of outward supplies – Add/Edit Details page is displayed.

10.3. In the HSN field, enter the HSN/SAC code of the outward supplies.

Note1:

Taxpayer can select HSN code by entering at least 2 digits or 4 characters in the field for HSN. When taxpayer enters digits/characters  in HSN field, related details will appear in the drop-down list. Taxpayer can select the relevant HSN code from the drop down and description will be auto-populated.

Note2:

• If the user enters an invalid HSN, an error message will appear. The user can still add the record with the entered HSN which is not available in the field.

Note3:

• If the user enters a single digit in HSN, an error message will appear.

Note4:

• If the user enters more than 8 digits in the HSN, an error message will appear.

Note5:

• If a taxpayer, whose turnover is more than 5 crores, enters less than 4 digits of HSN, an error will appear.

Taxpayer can search HSN code by description also. For Example: If taxpayer enters Telephone in HSN field, all HSN codes having Telephone in HSN description will come in drop-down list and taxpayer can select from available values.

Note6:

• If a taxpayer, whose turnover is less than 5 crores, enters less than 4 digits of HSN, an error will appear.

Note 7: If the taxpayer had less than 5-crore aggregate turnover in the preceding financial year, the drop-down list will show HSN code either at 4-digit, 6-digit or 8-digit.

Note 8: If the taxpayer had more than 5-crore aggregate turnover in the preceding financial year, the drop-down list will show HSN code at either 6-digit or 8-digit values.

10.4. In the UQC field, select the appropriate Unique Quantity Code in the drop-down list.

10.5. In the Total Quantity field, enter the quantity.

10.6. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

10.7. In the Rate field, select the Rate from the drop-down list.

10.8. After the UQC and Rate are selected an Add to Master button appears below the HSN field. From here, you can add the product to My Master.

Note 9:

• Taxpayer can also make an entry for the HSN code manually in the HSN field, if he/she is unable to find the requisite HSN code in the drop down.
• The combination of HSN, UQC and Rate must be unique. GST Portal will not allow more than one entry with same HSN, UQC and Rate combination.
• For Example: If taxpayer has entered 1100 as HSN code, Kg as UQC and rate as 5%, they cannot add another entry with same HSN, UQC and rate. But he can add another entry with 1100 as HSN code, Kg as UQC and rate as 12%.

10.9. Click the Add to Master button. A pop-up titled Add Product Master appears. Enter the Product Name and click the Save button.

10.10. A success message will appear. Close the pop-up. The Product Name as saved in My Master will be auto-populated.

Note:

• The HSN data added here will now also be available in the Product Master table.
• If the product already exists in the Product master, the name of the product can be entered in the HSN field  and the same will reflect in the drop-down. The HSN code, HSN escription, Product Name in master, UQC and IGST Rate will then be auto-populated.

10.11. In the Integrated Tax and Cess field, enter the Integrated tax and the Cess amount.

10.12. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

10.13. In the Central tax field, enter the Central tax amount.

10.14. In the State/UT tax field, enter the State/UT tax amount.

10.15. Click the ADD button.

10.16. Once the ADD button is clicked, the added records are moved to Added/Edited Invoices to be saved section. Once all details are added, click the SAVE button.. You can click on edit/delete icon under Actions column to edit/delete any saved record in GSTR 1A.

10.17. A message of successful submission will be displayed on the screen . On click of SAVE button, records will move to processed table from added/edited invoices to be saved table. Click the BACK button to go back to the Form GSTR-1A page.

10.18. You will be directed to the Form GSTR-1A landing page and the HSN summary of outward supplies tile in Form GSTR-1A will be updated with added details.

Table 13 – Documents Issued

To Upload the details of Documents issued perform the following steps.

11.1. Click the Documents Issued tile to add the details for document issued during the current tax period.

11.2. To update the document for Invoices for outward supply, Click on Add Document:

11.3. Add the details for different categories. You can click ADD DOCUMENT button to add more rows for each category.

11.4. Click SAVE at the end of the page.

11.5. A message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note: Here, you can also delete the added invoices by clicking on delete icon under Action column.

11.6. You will be directed to the GSTR-1A landing page and the Documents Issued summary tile in GSTR-1A will reflect the number of documents issued along with Total Docs, Cancelled Docs and Net Issued Docs.

Table 14 – Supplies made through ECO

To add details in Supplies made through ECO, perform the following steps:

12.1. Click the 14- Supplies made through ECO tile.

12.2. The Supplies through ECO page will be displayed.

There will be two tabs:

a. Liable to collect tax u/s 52 (TCS)

b. Liable to pay tax u/s 9(5)

Note: By default, Liable to collect tax u/s 52(TCS) tab will be opened.

Note: On clicking back button, system will navigate back to GSTR-1A landing page.

12.3. Click on ADD RECORD button.

12.4. The below page is displayed.

12.5. Enter the GSTIN of e-commerce operator, Net values of supplies, Integrated tax, Central tax, State/UT tax, Cess in the respective fields, then click on SAVE button.

Note: You can enter the GSTIN of e-commerce operator, Net values of supplies, Integrated tax, Central tax, State/UT tax, Cess in the respective  fields of Liable to collect tax u/s 9 (5) page, then click on SAVE button.

Note. A message of  successful submission  will be displayed on the screen.

12.6. The Processed Records page will be displayed.

For Liable to pay tax u/s 9(5):

12.7. Click on ADD RECORD button.

12.8. The Liable to pay tax u/s 9(5) page is displayed.

12.9. Enter the GSTIN of e-commerce operator, Net values of supplies, Integrated tax, Central tax, State/UT tax, Cess in the respective  fields, then click on SAVE button.

12.10. The Processed Records  page will be displayed on the screen.

Note: In case the taxpayer intends to edit/delete the record, taxpayer can click on edit/delete icon under Actions column. Then system will open the pre-filled record in edit details page, and it will allow to edit the following fields:

1. Net values of supplies

2. The tax amounts (Integrated tax, Central tax, State/UT tax and Cess)

Table 15 -Supplies U/s 9(5)

To add details in Supplies U/s 9(5) by E-commerce operator, perform the following steps:

13.1. Click the 15 – Supplies U/s 9(5).

13.2. The Supplies U/s 9(5) page will be displayed.There are four tabs:

a. Registered to Registered (B2B)

b. Registered to Unregistered (B2C)

c. Unregistered to Registered (URP2B)

d. Unregistered to Unregistered (URP2C)

By default, Registered to Registered tab will be opened.

Note: On clicking back button, system will navigate back to GSTR-1A landing page.

Registered to Registered (B2B)

13.3. Click on ADD RECORD button.

13.4. The Supplies U/s 9(5) page will be displayed.

Note 1: The System will provide the three optional check boxes at the top of Add details page:

a.- Deemed Exports – In case the supply is considered as deemed export, then taxpayer can select the checkbox.

b. SEZ Supplies with payment – In case the supply is made to SEZ recipients GSTIN with payment of taxes, then taxpayer can select this checkbox.

c. SEZ Supplies without payment– In case the supply is made to SEZ recipients GSTIN without payment of taxes, then taxpayer can select this checkbox.

Note 2: On Clicking Back button, system will navigate the taxpayer to GSTR-1A landing page.
Processed Records 

13.5. Enter the Supplier GSTIN/UIN, Recipient GSTIN/UIN, Document number, Document date, Total value of supplies made (₹), Supply type, Item details, select the POS from drop-down list., then click on SAVE button.

13.6. A message of successful submission will be displayed on the screen.

13.7. The Record Details page will be displayed.

13.8. Click on hyperlink under Processed records column.

13.9. The Processed records page will be displayed.

Note: In case the taxpayer intends to edit/delete any saved record in GSTR 1A, taxpayer can click on edit/delete icon.

13.10. Click  hyperlink under Pending /Unread records column.

13.11. The Pending Records page is displayed.

Note: In case the taxpayer intends to edit the record, taxpayer can click on edit icon.

Registered to Unregistered(B2C)

13.12. Click on ADD RECORD button.

13.13. The Supplies U/s 9(5)-B2C page will be displayed.

13.14.Enter the Supplier GSTIN/UIN, Taxable value, Integrated tax, in case of interstate supply. However for intrastate supply Central tax and State tax field will be visible. Select the POS and Rate from drop-down list, then click on SAVE button.

13.15. A message of successful submission will be displayed on the screen.

13.16. The Processed Records details will be displayed.

Unregistered to Registered(URP2B)

13.7. Click on ADD RECORD button.

13.8. The Supplies U/s 9(5) URP2B page will be displayed. Enter the Recipient GSTIN/UIN, Document number, Document date, Total value of supplies made, Item details, Select the POS from drop-down list, then click on SAVE button.

13.9. A success message will be displayed.

13.10. The Records Details will be displayed.

Unregistered to Unregistered(URP2C)

13.11..Click on ADD RECORD button.

13.12. The Supplies U/s 9(5)-URP2C page will be displayed.

13.13. Select the POS, Rate from drop-down list, enter the Taxable value, then click on SAVE button.

13.14. A success message will be displayed.

13.15. The Pending Records details will be displayed.

Table 9A – Amended B2B Invoice

Through GSTR 1A records pertaining to same tax period can be amended.

To make amendments to details of outward supplies to a registered person furnished in GSTR-1 return of same tax periods, perform the following steps:

14.1. Click the 9A – Amended B2B Invoice tile.

14.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field . In the Invoice No. field, enter the invoice number which you want to amend  of the current tax period. Click the AMEND RECORD button.

14.3. In the Revised Invoice No. field, enter the revised invoice number for the previous invoice. Select the Revised Date using the calendar. Make amendments to the details as required. Click the SAVE button.

Please note you can not amend the receiver GSTIN while amending the records.

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

14.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

14.5. You will be directed to the GSTR-1A landing page and the 9A – Amended B2B Invoice tile in GSTR-1A will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

Table 9A – Amended B2C (Large) Invoice

To make amendments to taxable outward supplies to an unregistered person of current tax periods, perform the following steps:

15.1. Click the 9A – Amended B2C (Large) Invoice tile.

15.2.By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field . In the Invoice No. field, enter the invoice number which you want to amend of the current tax period. Click the AMEND RECORD button.

15.3. In the Revised/ Original Invoice No. field, enter the revised or original invoice number for the previous invoice. Select the Revised/ Original Invoice Date using the calendar. Make amendments to the details as required.  Click the SAVE button to save the amendments.

Please note you can not amend the receiver GSTIN while amending the records.

15.4. You will be directed to the previous page and a message will be displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

15.5. You will be directed to the GSTR-1A landing page and the 9A – Amended B2C (Large) Invoice tile in GSTR-1A will reflect the number of such invoices amended along with Total Tax Liability.

Table 9A – Amended Exports Invoices

To make amendments to supplies exported, perform the following steps:

16.1. Click the 9A – Amended Exports Invoices tile.

16.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field, enter the invoice number which you want to amend of the current tax period. Click the AMEND RECORD button to amend the details.

16.3. In the Revised/ Original Invoice No. field, enter the revised or original invoice number for the previous invoice. Select the Revised/ Original Invoice Date using the calendar. Make amendments to the details as required. Click the SAVE button to save the amendments.

16.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icons under Actions column.

16.5. You will be directed to the GSTR-1A landing page and the 9A – Amended Exports Invoices tile in GSTR-1A will reflect the number of such invoices amended along with Total Tax Liability.

Table 9C – Amended Credit/ Debit Notes (Registered)

To make amendments to details of credit or debit notes issued to the registered recipients of current tax periods, perform the following steps:

17.1. Click the 9C – Amended Credit/ Debit Notes (Registered) tile.

17.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field. In the Credit/Debit Note No. field, enter the credit or debit number which you want to amend of the current tax period. Click the AMEND RECORD button.

17.3. In the Revised Credit/ Debit Note No. field, enter the revised credit or debit Note number. Select the Revised Credit/ Debit Note Date using the calendar. Make amendments to the details as required. Click the SAVE button to save the details.

Please note you can not amend the receiver GSTIN while amending the records.

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

17.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

17.5. You will be directed to the GSTR-1A landing page and the 9C – Amended Credit/ Debit Notes (Registered) tile in GSTR-1A will reflect the number of such invoices amended along with Taxable value and Tax amount which will be the differential amount (net of amended debit notes – amended credit notes)

Table 9C – Amended Credit/ Debit Notes (Unregistered)

To make amendments to details of credit or debit notes issued to the unregistered recipients of current tax periods, perform the following steps:

18.1. Click the 9C – Amended Credit/ Debit Notes (Unregistered) tile.

18.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field. In the Credit/Debit Note No. field, enter the credit or debit note number which you want to amend of the current tax period. Click the AMEND RECORD button to make amendments.

18.3. In the Revised Debit/ Credit Note No. field, enter the revised credit or debit number. Select the Revised Debit/ Credit Note Date using the calendar. Make amendments to the details as required. Click the SAVE button.

Note:

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

18.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

18.5. You will be directed to the GSTR-1A landing page and the 9C – Amended Credit/ Debit Notes (Unregistered) tile in GSTR-1A will reflect the number of such invoices amended.

Table 10 – Amended B2C (Others)

To make amendments to details of credit or debit notes issued to the unregistered recipients of current tax periods, perform the following steps:

To amend details of B2C furnished in current tax period, perform the following steps:

19.1. Click the 10 – Amended B2C (Others) tile.

19.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field. Select the Original POS of line item of the declarations of current tax period from the drop-down list. Click the AMEND RECORD button to amend the details.

Note: To amend the POS of current tax period, you can save the POS with zero value table 10 and add new POS in table 7 of GSTR-1A of same tax period.

19.3.  Make the amendments as required. You cannot amend the Place of Supply field/s of the line items furnished earlier. Click the SAVE button.

19.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

19.5. You will be directed to the GSTR-1A landing page and the 10 – Amended B2C (Others) tile in GSTR-1A will reflect the number of such invoices amended.

Table 11A – Amended Tax Liability (Advance Received):

To amend statement of Advances Received(Net of refund vouchers, if any) in current tax period, perform the following steps:

20.1. Click the 11A – Amended Tax Liability (Advance Received) tile.

20.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field. Select the  Original POS of the line item of the declarations of current tax period from the drop-down list. Click the AMEND RECORD button.

20.3. Make the amendments as required. You cannot amend the Advance Tax Place of Supply (PoS) field/s of the line items furnished earlier. Click the SAVE button.

20.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

20.5. You will be directed to the GSTR-1A landing page and the 11A – Amended Tax Liability (Advance Received) tile in GSTR-1A will reflect the number of such invoices amended.

Table 11B – Amended of Adjustment of Advances

To amend statement of Advances Adjusted in current tax period, perform the following steps:

21.1. Click the 11B – Amended of Adjustment of Advances tile.

21.2. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field. Select the Original POS from the drop-down list. Select the Return Filing Period of the line item of the declarations of current tax period from the drop-down list. Click the AMEND RECORD button

21.3. Make the amendments as required. You cannot amend the Advance Tax Place of supply (PoS) field/s of the line items furnished earlier. Click the SAVE button.

21.4. You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1A page.

Note:

• The status of the added invoice is Processed.
• Here, you can also edit/delete the added invoices by clicking on edit/delete icon under Actions column.

21.5. You will be directed to the GSTR-1A landing page and the 11B – Amended of Adjustment of Advances tile in GSTR-1A will reflect the number of such invoices amended.

Table 14A- Amended Supplies made through E- Commerce Operators: 

To amend the supplies recorded  in able 14 in current tax period in GSTR 1.

To amend the records in table 14A perform the following steps:

22.1 Click on 14A- Amended Supplies made through ECO to amend the supplies

22.2 14A table will be displayed, it will have following two tabs:

1. Liable to collect tax u/s 52 (TCS) (By default this tab will be displayed)

2. Liable to pay tax u/s 9(5)

Liable to collect tax u/s 52 (TCS)

22.3  By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field, enter GSTIN of e-commerce operator and click on AMEND RECORD button.

22.4 If all the parameter entered in a correct manner, Amend Details page will be  displayed. Amend the details and click on SAVE button.

22.5 A success message will be displayed on the screen.

22.6 After saving the details 14A page will be displayed with Processed Records table, displaying records that you have successfully amended.

Note: All the procedure is similar for other tab i.e., Liable to pay tax u/s 9(5).

22.7 After adding the records click on Back button it will redirect to GSTR1A page.

Table 15A- Amended Supplies made through E- Commerce Operators:

To amend the supplies recorded  in GSTR-1 of current tax period in Table 15, ECO will perform the following

steps:23.1 Click on 15A- Amended Supplies U/s 9(5) to amend the supplies recorded earlier in table 15.

23.2 15A table is displayed it has following 4 tabs:

1. Registered to Registered (by default this option will be selected)

2. Registered to Unregistered

3. Unregistered to Registered

4. Unregistered to Unregistered

Registered to Registered

23.3 By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field and enter the Document No. in respective field and click on AMEND RECORD button. Amended Details page will be displayed on the screen.

23.4 In the Amended detail page Supplier GSTIN/UIN, Supplier name, Recipient GSTIN/UIN, Recipient name, Revised/Original document no., Revised/Original document date will be auto populated and will be non editable. You can amend the rest of the fields according to your choice.

Please note you can not amend the receiver GSTIN while amending the records.

Click on the SAVE button after making the changes.

23.5 15A page is displayed with Processed Records table. You can click on edit/delete icon under Actions column to edit/delete the added record. Click on BACK button to go to GSTR-1A landing page.

Registered to Unregistered (B2C)

23.6 By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field.  Enter Original POS, and Supplier GSTIN/UIN and click on AMEND RECORD button.

Note : To amend the POS of current tax period, you can save the POS with zero value and add new POS in table 15 of GSTR-1A of same tax period.

23.7 In the Amend Details page add the details that you want to amend. Click on SAVE button to save the details.

23.8 on clicking of SAVE button,  Processed Records page will be displayed. You can click on edit/delete icon under Actions column to edit/delete the added record. Click on BACK button to go to GSTR-1A landing page.

Unregistered to Registered (URP2B)

23.9. By default, GSTR-1A  current tax period will be selected under the Financial Year and Original Return Period field,  Enter Document No.   and click  on AMEND RECORD button.

23.10.  In the Amend Details page enter the  fields that you want to amend and click on SAVE button to save the added details.

Please note you can not amend the receiver GSTIN while amending the records.

23.11.  15A page will be displayed with the PROCESSED RECORDS table. You can edit/delete the added details by clicking on edit/delete icons under Actions column.

Click on BACK button to go on GSTR-1A page.

Unregistered to Unregistered (URP2C)

23.12.  By default, GSTR-1  current tax period will be selected under the Financial Year and Original Return Period field.  Enter Original POS mandatory fields  and click  AMEND RECORD button.

Note: To amend the POS of current tax period, you can save the POS with zero value and add new POS in table 15 of GSTR-1A of same tax period

23.13.  Enter the details in  Item Details field if you want to amend  records and click on SAVE button.

23.14.  15A page will displayed on the screen with Processed Records table.

D. Deleting any saved documents details in Form GSTR-1A.

Note: To delete details in Form GSTR-1A, you can

1. Either go to individual tables and delete any saved details in GSTR 1A within the tile using the delete icon or reset all the saved records of GSTR 1A.

2. Click RESET button to delete details of all tiles at one go.

E. Generate Form GSTR-1A Summary

1. Generate Summary: Once the records are saved in GSTR-1A taxpayer shall be required to click on the new Generate Summary button. System will acknowledge the request and taxpayer will then be required to refresh the GSTR-1A dashboard page by clicking refresh icon at the top of page.

On successful generation of summary following message will be displayed on the screen.

F. Proceed to File Form GSTR-1A/Summary

After successful generation of summary, taxpayer will see a new ‘Proceed to File/Summary’ button at the bottom of the GSTR-1A page. In case any new record(s) are added after previous summary generation, the taxpayer will be required to click the ‘Generate Summary’ button again to get latest summary. After this, the taxpayer will be navigated to the consolidated summary page containing table-wise summary of the total records added in Form GSTR-1 and GSTR-1A so far.

1. Click the PROCEED TO FILE/SUMMARY button to view the table-wise consolidated summary of added records.

Note: Please ensure that the values entered for each record is correct before you click on PROCEED TO FILE/SUMMARY button. The values cannot be edited or deleted once the GSTR-1A statement is filed.

G. Preview Form GSTR-1A summary and  Consolidated Summary of GSTR-1 & GSTR-1A

Consolidated Summary – After generation of GSTR-1A summary, taxpayers may note the following changes:

• Status change from Not filed to Ready to file.
• ‘Proceed to File/Summary’ button will be replaced by ‘File Statement’ button.

1. The consolidated summary page will be displayed. This page will contain the records of GSTR-1 and GSTR-1A.
To download the summary, click the DOWNLOAD GSTR-1A SUMMARY (PDF) button and to download consolidated summary click on DOWNLOAD CONSOLIDATED SUMMARY (PDF) button

Note: Taxpayer can minimize or expand the CONSOLIDATED SUMMARY page by clicking on expand icon.

2.  On click of DOWNLOAD GSTR-1A SUMMARY(PDF) button, the table-wise consolidated summary will be downloaded in pdf format.

3. On clicking of DOWNLOAD CONSOLIDATED SUMMARY (PDF) button following consolidated summary will be downloaded. This PDF will contain the records filed in GSTR-1 and GSTR-1A.

H. File Form GSTR-1A with DSC/EVC

1. After verifying the consolidated summary, click “File Statement” button available at the bottom of the consolidated summary page.

 

2. The Returns Filing for Form GSTRA page is displayed. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. Click the FILE WITH DSC or FILE WITH EVC button to file GSTR-1A.

Note: On filing of Form GSTR-1A, notification through e-mail and SMS is sent to the Authorized Signatory.

2.1 FILE WITH DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

2.2 FILE WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

3. The success message is displayed and ARN is displayed. Status of the GSTR-1A return changes to “Filed”.