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Generating GSTR-1 Report

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GSTR-1 - as per GST return format

Summary view

Return summary

Particulars in return format view

Particulars in summary view

Related topics

Resolving Exceptions

GSTR-1 Filing

Document Summary

Advance Receipts Summary

Status Reconciliation

GSTR-1 has to be filed by a taxable person registered under GST. GSTR-1 includes the details of all outward supplies of B2B invoices, B2C invoices, adjustments to sales made in debit/credit notes, exports, nil rated invoices, advances received with tax adjustments. The GSTR-1 returns can be generated from Tally.ERP 9 in the JSON format, compressed in the .zip format, and uploaded to the portal for filing returns.

You need to file GSTR-1 returns:

     Every month, for aggregate turnover exceeding Rs. 1.5 crores.

     Every quarter, for aggregate turnover up to Rs. 1.5 crores.

To view the report in the format provided by GST

     Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–1. The report displays the data for a month or quarter depending on the Periodicity of GSTR-1 set in the Company GST Details screen.

If the report is not appearing in the format shown below, press Alt+V.

Note: You can press Alt+A in GSTR-1 report to change the view from return format to summary view and vice-versa.

     Specify the required reporting period by pressing F2.

By default, the transactions having voucher numbers more than 16 characters, including special characters ("-" and "/") are not exported to the e-return template. To include these vouchers, use F12: Configure.

     You can generate the report with the line HSN/SAC Summary by enabling the option Show HSN/SAC Summary?.

     You can generate the HSN/SAC Summary report with only the description or HSN or both, based on the grouping set in the option Group vouchers by.

In the return format view, there are two sections in the report:

     Returns summary - a snapshot of the business operations in the given period.

     Particulars - structured as per the offline tool provided by the department.

To view the report in summary view

     Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–1. If the report is not appearing in the format shown below, press Alt+V. Displays the local and interstate transactions grouped on GST and non-GST outward supplies.

In the summary view, there are two sections in the report:

     Returns summary - a snapshot of the business operations in the given period.

     Particulars - displays the taxable value and tax amount from outward supplies considered in the returns.

F12: Configure

Show break-up of nett values?: Enable this option to display Gross Value, Returns, and Addition/Deduction values in detailed mode of the report. This option is disabled by default.

Show tax types in separate columns?: Enable this option to view all GST tax types in separate columns. This option is enabled by default. When this option is displayed, tax amount is displayed in a single column without the Central Tax, state tax and integrated tax break-up.

Export vouchers with voucher number more than 16 characters?: Enable this option to export the transactions having more than 16 characters, including special characters ("-" and "/") to the template.

Round-off margin: It is set to 1. You can change it as required to ensure the relevant transactions are included in the returns.

Returns Summary

This section provides a summary of all transactions recorded in the reporting period. You can drill down on each row to view the details.

Total number of vouchers for the period

Drill down shows the Statistics report, listing the vouchers participating in the GST return.

Included in returns

Drill down from this row to view the Summary of Included Vouchers report, with the list of voucher-types with voucher count.

Not relevant for returns

Drill down from this row to view the Summary of Excluded Vouchers report, with the transaction type-wise voucher count.

Other transaction types that can appear under excluded vouchers:

     Excluded by User: Manually excluded by you from the list of included or uncertain transactions. Drill down and use I: Include Vouchers, if required. Based on the information in the voucher it will move to either included or uncertain.

     Contra Vouchers: The count of contra entries which involve only bank and cash ledgers.

     Order Vouchers: The count of sales order, purchase order, job work in order, and job work out order vouchers.

     Inventory Vouchers: The count of receipt note, stock journal, delivery note, material in, material out, rejections in, rejections out, and physical stock vouchers as they are purely inventory in nature and do not attract GST.

     Payroll Vouchers: The count of transactions recorded using payroll and attendance vouchers. GST does not apply to these transactions.

     No GST Implications: The count of receipts, payments, and journal vouchers that do not have any GST implication.

     Other voucher: The count of memorandum and reversing journal vouchers.

     Non GSTR-1 Transactions: The transactions which are part of other returns, for example: GSTR – 2, and hence will not have any implication on GSTR – 1.

All the transaction types are not displayed by default. Based on the voucher type used and the exclusions done by you, the relevant categories appear with the voucher count.

Incomplete/mismatch in information (to be resolved)

Displays the count of all vouchers with insufficient GST-related information. You can correct exceptions in the vouchers before exporting GST returns.

The exceptions are listed in the order of priority, based on the importance of the information for generating returns. You need to update the missing information and resolve the mismatches to include these in the returns.

Particulars in Return Format View

1 B2B Invoices - 4A, 4B, 4C, 6B, 6C

5 Credit/Debit Notes (Unregistered) - 9B

9 Nil Rated Invoices

2 B2C(Large) Invoices - 5A, 5B

6 Exports Invoices - 6A

HSN/SAC Summary - 12

3 B2C(Small) Invoices - 7

7 Tax Liability (Advances received) - 11A(1), 11A(2)

Document Summary

4 Credit/Debit Notes (Registered) - 9B

8 Adjustment of Advances - 11B(1), 11B(2)

Amount unadjusted against supplies

 

1 B2B Invoices - 4A, 4B, 4C, 6B, 6C

Taxable sales made to regular and composite dealers are captured here. If your tax invoice had exempt and nil rated items along with taxable items, then the total invoice value is captured here.

If you want to capture the values of only the taxable items as a B2B invoice, as per GST rules record separate invoices for taxable items. Use separate invoices (bill of supply) for sales of exempt/nil rated items.

Nature of transaction

Taxability

Registration type

     Sales Taxable

     Interstate Sales Taxable

     Sales Exempt

     Interstate Sales Exempt

     Sales Nil Rated

     Interstate Sales Nil Rated

     Sales to SEZ - Exempt

     Sales to SEZ - LUT/Bond

     Sales to SEZ - Taxable

     Deemed Exports Exempt

     Deemed Exports Taxable

     Taxable

     Exempt

     Nil Rated

     Regular

     Composite

 

The party-wise drill down report appears as shown below:

The transaction-wise drill-down report for each party appears as shown below:

 

2 B2C(Large) Invoices - 5A, 5B

     Unregistered party selected in the Party Details screen for sales made by selecting e-commerce operator in the Party's A/c Name field.

     When a taxable stock item is selected along with exempted or nil-rated goods, then the values are captured here. If only exempted or nil rated goods are selected, it will appear under the Nil Rated Invoices table of GSTR-1 report.

     Interstate sales of more than Rs. 2,50,000 to unregistered dealers and consumers are captured here.

Nature of transaction

Registration type

     Interstate Sales Taxable

     Interstate Sales Exempt

     Interstate Sales Nil Rated

     Unregistered

     Consumer

 

 

3 B2C(Small) Invoices - 7

Displays the net value of sales.

     Unregistered party selected in the Party Details screen for sales made by selecting e-commerce operator in the Party's A/c Name field.

     Interstate sales of equal to or less than Rs. 2,50,000 to unregistered dealers and consumers are captured here.

Nature of transaction

Taxability

Registration type

     Sales Taxable

     Sales to Consumer – Taxable

     Sales to Consumer – Exempt

     Sales Nil Rated

     Interstate Sales Nil Rated

     Sales Exempt

     Interstate Sales Exempt

     Interstate Sales Taxable

     Taxable

     Exempt

     Nil Rated

     Unregistered

     Consumer

 

4 Credit/Debit Notes (Registered) - 9B

Displays the values of credit and debit notes, recorded in the reporting period.

Journal voucher recorded by debiting GST ledgers, with:

     Nature of Adjustment - Decrease of Tax Liability

     Additional Details - Cancellation of Advance Receipts or Cancellation of Advance Receipts for Exports/SEZ sales

Nature of transaction

Taxability

     Sales Taxable

     Interstate Sales Taxable

     Sales Exempt

     Interstate Sales Exempt

     Sales Nil Rated

     Interstate Sales Nil Rated

     Sales to SEZ - Taxable

     Sales to SEZ - Exempt

     Sales to SEZ - LUT/Bond

     Deemed Exports Taxable

     Deemed Exports Exempt

     Taxable

     Exempt

     Nil Rated

 

5 Credit/Debit Notes (Unregistered) - 9B

Displays the values of credit and debit notes, recorded in the reporting period with the following details:

Nature of transaction as:

     Interstate Sales Taxable and Interstate Sales Exempt - sales returns made against 2 B2C(Large) Invoices - 5A, 5B table

     Exports Taxable

     Exports LUT/Bond

     Exports Exempt

Journal voucher recorded by debiting GST ledgers, with:

     Nature of Adjustment - Decrease of Tax Liability

     Additional Details - Cancellation of Advance Receipts or Cancellation of Advance Receipts for Exports/SEZ sales

6 Exports Invoices - 6A

Displays the values of export sales recorded in the reporting period with the following details:

Nature of transaction as:

     Exports Taxable

     Exports - LUT/Bond

     Exports Exempt

The Voucher Register of Export Invoices - 6A appears with details of shipping number, shipping date and port code.

7 Tax Liability (Advances received) - 11A(1), 11A(2)

Displays the credit values of tax entered in journal vouchers recorded with the following details:

Nature of Adjustment - Increase of Tax Liability

Additional Details

     On Account of Advance Receipts

     Advance Receipts for Export/SEZ sales

Note: The requirement to pay tax on advance receipts from customers has been withdrawn for businesses with annual aggregate turnover up to Rs. 1.5 crores. To support this, calculation of tax liability on advance receipts from customer has been disabled by default in Release 6.1.1.

The value from transactions recorded for tax liability on advance receipt from customers will not be included in the GSTR-1 returns by default. Such transactions will be under Not relevant for returns in the GSTR-1 report. The businesses with turnover above Rs. 1.5 crores can enable the same by setting the option Enable tax liability on advance receipts to Yes in the Company GST Details screen. 

8 Adjustment of Advances - 11B(1), 11B(2)

Displays the debit values of tax entered in journal vouchers recorded with the following details:

Nature of Adjustment - Decrease of Tax Liability

Additional Details

     Sales against Advance Receipts

     Sales against Advance Receipts for Export/SEZ sales

9 Nil Rated Invoices

Displays the net values of nil rated, exempt, and non-GST outward supplies made to registered and unregistered dealers, within and outside the state.

HSN/SAC Summary - 12

Provides the details of HSN/SAC-wise taxable value and tax amount of all outward supplies that needs to be filed along with GST returns.

Document Summary - 13

Provides the details of transaction count based on the nature of document.

Amount unadjusted against supplies

Provides the details of all advance receipts in a period for which liability is not created yet.

Particulars in Summary View

This section displays the transaction values included in the returns along with the amount of adjustments, and GST amount. Drill-down reports are provided for all sales and GST adjustments up to the transaction level.

Click F1: Detailed to view the breakup of sales based on tax rates.

 

Outward Supplies

The total local and interstate sales are divided into Taxable and Exempted. To view all the sales transactions,

1.    Click F1: Detailed to display the report in detailed mode.

2.    Select any of the rows displayed in italics, under Local Sales or Interstate Sales.

3.    Press Enter to display the Voucher Register screen, as shown below:

You can view this report ledger wise or commodity wise by clicking L: Ledger-wise or S: Stock item-wise, and A: Party-wise respectively.