Goods and Services Tax – GST – Dated:- 8-9-2017 – Attention taxpayers! Don t wait for the last date, file GSTR-1, 2 and 3 within the prescribed period VISIT www.gst.gov.in Kindly note that, the following are important points to be remembered in regards to filing of Form GSTR-1 I. Timelines The regular Returns filing (GSTR-1, GSTR-2, and GSTR-3) deadline relaxed for July/August 2017. The Time period for filing returns (GSTR-1, GSTR-2, and GSTR-3) is given below Forms For July 2017 For August 2017 GSTR-1 1st – 10th September Up to 5th October 2017 GSTR-2 11th -25th September 6th -10th October 2017 GSTR-3 Up to 30th September Up to 15th October Please note that a. Supplier Tax Payer will not be able to Upload Invoices or Submit Form GSTR1, for the month of July, 2017, during the period of filing of Form GSTR-2 of July, 2017, viz. 11th to 25th September, 2017. b. Therefore it is necessary that supplier taxpayers files his Form GSTR 1 for the month of July, 2017, using EVC or DSC ( mandato
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at Source 5. Tax Collector at Source 6. Taxpayer Covered under Online Information and Database Access or Retrieval (OIDAR) IV. Pre-conditions for filing of Form GSTR 1 1. The receiver taxpayer should be a Registered Normal Dealer and should have an active GSTIN. 2. Supplier taxpayer should have valid login credentials (i.e., User ID and password). 3. Supplier taxpayer should have valid and non-expired/unrevoked digital signature certificate (DSC)( in case of companies, LLPs and FLLPs etc.) or EVC ( for remaining Taxpayers) V. Steps in filing Form GSTR 1 1. Login>GST portal > Services > Returns > Returns Dashboard 2. Select the financial year and tax period for which GSTR 1 needs to be filed and click SEARCH 3. Select GSTR 1 tile and click on PREPARE ONLINE or PREPARE OFFLINE 4. Fill in the data in respective section 5. Generate summary of GSTR 1 6. Click submit to validate data. No changes can be made in Form GSTR 1 once data is submitted 7. File GSTR 1 using DSC ( in case
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n offline mode. Using offline tool, taxpayer can upload their invoices in Form GSTR 1, more than once, at any time during the day/week/month. The invoices uploaded in Form GSTR 1 by supplier will be auto populated in GSTR 2A of the receiver and will be available for view to the receiver. Where invoices are more than 500, it will not be available for viewing online to the tax payers. However, they can download it using offline tool and later on upload after edit. c) Filing of Form GSTR 1 Through GSPs: Taxpayers having very large number of invoices can directly furnish details of Form GSTR 1 to GST System using their accounting applications if they use the services of the GST Suvidha Providers to connect to the GST system through a secured MPLS network connectivity. VII. Salient Features of Form GSTR-1: 1. Supplier taxpayers (Normal and Casual) are required to file GSTR 1 return (Statement of outward Supplies) on a monthly basis 2. Information to be uploaded in GSTR-1 statement can be br
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