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File GSTR-1

With TallyPrime, you can file GSTR-1 in three easy ways: by generating JSON from TallyPrime, by using the GST Offline tool, or by filing directly on the GST portal. GSTR-1 includes the details of all outward supplies made in a given period. TallyPrime exports GSTR-1 returns in the latest format compatible with latest version of validation APIs used in offline tool.

With effect from 30th January 2023, supplies of transportation services for HSN codes belonging to 9965 and 9968 by mail or courier within India need to be reported with State Code as 96 (Foreign Country) for the Place of Supply. This is according to the changes made applicable for sub section (8) of section 12 of the IGST Act.

File GSTR-1 in either of the following three methods:

• By generating JSON file from TallyPrime
• By using the GST Offline tool
• By filing your returns directly on the GST portal

Prerequisites for filing GSTR-1

• GSTR-3B filing: Ensure that GSTR-3B returns are filed regularly. If GSTR-3B is not filed for the previous two return periods, then GSTN will block the filing of GSTR-1 as well. To know more, refer to our blog.
• Internet connectivity: This is required for uploading the JSON file, downloading the offline tool, and filing returns.
• Microsoft Office: For exporting data to MS Excel, GSTN recommends MS Excel 2007 or later (if you are using the GST Offline Tool and MS Excel for filing returns).
• To comply with GST rules and file accurate returns, ensure that the tax values of sales are equal to or greater than the computed values.
• As per Rule 59(6) and Advisory on HSN & GSTR 1-filing given by GSTN, HSN Summary is mandatory for filing returns, and no field of HSN Summary can be left blank. The provision of a complete HSN summary is handled in TallyPrime Rel. 2.0

Tax liability on advance receipts

• For businesses with an annual turnover of up to Rs. 1.5 crores, there is no need to pay tax on advance receipts from customers. 
• The values of tax liabilities on advance receipt from customers will not be included in the GSTR-1 returns by default. Such transactions will appear under Not relevant for returns in the GSTR-1 report.
• For businesses with turnovers above Rs. 1.5 crores, you can enable the option Enable tax liability on advance receipts in the Company GST Details screen.

Generate the JSON file from TallyPrime

Generate GSTR-1 returns in the JSON format

1. Gateway of Tally > Display More Reports> Statutory Reports > GST > GSTR-1.
   Alternatively, press Alt+G (Go To) > type or search GSTR-1 > press Enter.
2. F2: Period: Select the period for which returns need to be filed.
3. Press Alt+E and select E-Return from the menu.
4. Select JSON (Data Interchange) as the File Format.
5. Specify the folder path to save the e-return in the File path field.
6. File Name is auto-filled retain the name and press Enter.
7. Set the option Export Document Summary to Yes.
   
8. Press Enter.
   
9. Click Send to export the e-return.

Upload the JSON file generated from TallyPrime to the portal for filing returns.

By editing JSON file exported from TallyPrime

Updates in GSTR-1 JSON file for suppliers of services belonging to HSN Code 9965 and 9968

You need to identify such transactions in the return period and update the State Code in the GSTR-1 JSON file as the changes are yet to be incorporated in TallyPrime.

1. Export GSTR-1 as JSON from TallyPrime/the Offline Tool.
2. Open the JSON file in Notepad.
   • Right-click the JSON file > Open with > select Notepad.
3. Set the value for POS as 96 only for the invoices attracting intra-state supplies attracting IGST (CBW) and save the file.
   
   
   Upload the JSON file generated from TallyPrime to the portal for filing returns.

Upload of GSTR-1 JSON file fails when HSN summary has negative quantity

If the HSN summary of GSTR-1 has negative quantity, the upload of JSON generated from offline tool or from TallyPrime is failing. Until the issue is resolved by GSTN, you can do the following:

1. Open the JSON generated from TallyPrime. You can open it in Notepad.
2. Go to the section “hsn”.
3. Go to the tag “qty” and remove the negative sign. Repeat this for each “qty” that has a negative sign for taxable value and tax amount.
4. Save the JSON.
5. Upload it to portal.
6. In the portal, go the section HSN Summary.
7. Add the negative sign against each of the quantities that has taxable value and tax amount (which was removed from JSON).

File GSTR-1 returns

1. Press Alt+V (Open GST Portal) from GSTR-1 report.
2. Log in to the GST portal.
   
3. Click Services > Returns > Returns Dashboard.
   
4. Select the Return Filing Period, and click Search.
   
5. Select Yes or No based on your turnover to file Monthly or Quarterly returns. If you want to opt for quarterly returns, then set the d option to Yes.
6. Click SUBMIT.
7. Click PREPARE OFFLINE.
   
8. Click Choose File to import the JSON file generated from TallyPrime or the offline tool.
   
   Once your JSON file is uploaded successfully, you will be notified by a message.
9. Verify the uploaded details after the time specified in the GSTR screen.
   You have to manually enter the details for Nil Rated Supplies and Documents Issued by referring to the table-wise format of GSTR-1, because these details do not get directly uploaded to the portal.
10. Go to Services > Returns > Returns Dashboard, and click Prepare Online.
    
11. Go to the 8A, 8B, 8C, 8D – Nil Rated Supplies page, and enter the details.
    
12. Go to the 13 – Documents Issued page, and enter the details.
    
13. Submit your returns and e-sign.

Use the GST Offline Tool

You can import the Excel or CSV files generated from TallyPrime into the GST offline tool. For this, as mentioned in the prerequisites, you need to download the GST offline tool, and then install the offline tool.

The department has released GST offline tool Version 3.1.4. To know the simple changes needed in the steps to generate the JSON when using this version of the tool, refer to Changes when using the offline tool Version 3.1.4.

The following changes are required in the Excel and CSV files when importing to the tool.

On the sheets B2B and CDNR the invoice type Regular need to change to Regular B2B.

HSN validations are built in. At least two-digit HSN codes need to be mentioned based on turnover.

Export GSTR-1 to MS Excel or CSV format

1. Gateway of Tally > Display More Reports> Statutory Reports > GST > GSTR-1.
   Alternatively, press Alt+G (Go To) > type or search GSTR-1 > press Enter.
2. F2: Period: Select the period for which returns need to be filed.
3. Press Alt+E and select E-Return from the menu.
4. Select Excel (Spreadsheet) or CSV (Comma Delimited) as the File Format.
5. Specify the folder path to save the e-return in the File path field.
6. Set the option Export Document Summary to Yes and press Enter.
   
7. Click Send to export the e-return.

If you have selected the Excel (Spreadsheet) format, TallyPrime will create a single Excel file. For CSV format, TallyPrime will create separate CSV files for each table in GSTR-1. These files need to be imported into the GST Offline Tool.

If $ symbol appears in the data exported to MS Excel, generate your data in the CSV format. If you want to continue in the MS Excel format, go to the Trust Center Settings in MS Excel, and add the location where TallyPrime is installed on your computer.

For more details on the information captured in each column of the e-return template, click here.

Editing excel file exported from TallyPrime

Updates in the Excel file for suppliers of services belonging to HSN Code 9965 and 9968

You need to identify such transactions in the return period and update the State Code in the GSTR-1 Excel file as the changes are yet to be incorporated in TallyPrime.

1. Open the Excel file.
2. In the tab Summary For B2B(4), filter the transactions attracting intra-State supplies attracting IGST.
3. Set the value in the column Place Of Supply as 96-Foreign Country and save the file.
   
   
   Now this file needs to be imported into the GST Offline Tool.

Editing CSV file exported from TallyPrime

Updates in the CSV file for suppliers of services belonging to HSN Code 9965 and 9968

You need to identify such transactions in the return period and update the State Code in the GSTR-1 CSV file as the changes are yet to be incorporated in TallyPrime.

1. Open the CSV file exported for B2B transactions using Excel.
2. Filter the transactions attracting intra-State supplies attracting IGST.
3. Set the value in the column Place Of Supply as 96-Foreign Country and save the file.
   
   
   Now this file needs to be imported into the GST Offline Tool.

Import data and generate the JSON file

1. Open the GST Offline Tool. Ensure that you download and install the latest version of the GST Offline Tool. Click here for more details.
   The department has released GSTR-1 offline tool Version 3.1.4. When using this version of the tool, complete the these steps for importing data, and do a couple of simple changes as mentioned under Changes when using the offline tool Version 3.1.4.
2. Click NEW.
   
3. Provide the required details, and click PROCEED.
   
4. Click IMPORT FILES.
   
5. Click IMPORT EXCEL and select your file, if the return details exported from TallyPrime in Excel format.
   If you are using Version 3.1.4 of the offline tool, all the sections except B2B and CDNR will get imported. To know how to import these sheets, refer to Changes when using the offline tool Version 3.1.4.
   
   To import the return details in the CSV format, select the name of the table in Select Section under Import Returns – One section at a time, and click Import CSV. You have to individually import files for each section.
6. Click YES on the warning message, and click VIEW SUMMARY.
   
7. Click GENERATE FILE.
   

If the tool shows a warning that some invoices contain invalid input, you can ignore it and proceed. This happens when you do not have transactions in the given sections.

The offline tool generates a JSON file that has to be uploaded on the GST portal. If you are using Version 3.1.4 of the offline tool, additionally execute the following steps to generate the JSON.

Changes when using the offline tool Version 3.1.4

1. After exporting GSTR-1 data from TallyPrime to Excel, import the Excel file to the offline tool.
   All sections except B2B and CDNR get imported to the tool.
2. Export GSTR-1 data from TallyPrime in CSV format.
3. Open the CSV files of B2B Invoices 4A_4B_4C_6B_6C and CDNR in MS Excel.
4. In the Invoice Type column, change the value Regular to Regular B2B, in both the files.
   There are no changes needed in the other invoice types.
   
5. Import the updated CSV files into the tool where you have imported the remaining sections of GSTR-1.
   Now the offline tool has data for all sections.
6. Generate JSON from tool and upload to portal.

Log in to the GST portal and file your GSTR-1 returns.

For e-commerce operators

The GST department has not issued GSTIN/UIN for e-commerce operators. Currently, when data is exported from TallyPrime to MS Excel or CSV files, the GSTIN/UIN entered in the e-commerce party ledger is captured as E-Commerce GSTIN in b2b, b2cl, and b2cs worksheets. After exporting data to MS Excel or CSV files:

1. Delete the GSTIN/UIN captured in the column E-Commerce GSTIN.
2. Set the Type as OE in the b2cs worksheet.
3. Generate the JSON file.

File your returns directly on the GST portal

1. Log in to the GST portal.
2. Select the Return Filing Period, and click Search.
   
3. Select Yes or No based on your turnover to file Monthly or Quarterly returns. If you want to opt for quarterly returns, then set the d option to Yes.
4. Click SUBMIT.
5. Click PREPARE ONLINE.
   
6. Open each GSTR-table, read or copy data from TallyPrime and fill the tables.
7. Submit your returns and e-sign.

Directly adding these invoices to GST portal

Updates in GSTR-1 on the portal for suppliers of services belonging to HSN Code 9965 and 9968

You need to identify such transactions in the return period and may directly add invoices on the GST portal as the changes are yet to be incorporated in TallyPrime.

1. Upload your GSTR-1 in the usual way.
2. Open the GST portal and edit the section 4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices, and upload the invoices for HSN codes belonging to 9965 and 9968.
   1. Select Supply attract reverse charge and Intra-State Supplies attracting IGST.
   2. Fill in the required values.
   3. In POS, select 96-Foreign Country.
      
      
      After entering all such invoices, submit the return and sign.

Download and Install the GST Offline Tool

1. Go to the GST portal > Downloads.
2. Click Returns Offline Tool. A .zip file containing the GST Offline Tool will be downloaded. This zip file also contains a detailed document on using the offline tool. Some important information about the tool, and the system requirements for using the tool are also available on the download page.
   
3. Extract the offline tool from the .zip file and install it.

Installing the latest version of the GST Offline Tool

If you are using an older version of the GST Offline Tool, you have to uninstall it and install the latest version.

Uninstall the GST Offline Tool

1. On your computer, go to Control Panel > Programs and Features.
2. Right click GST Offline Tool, and click Uninstall and proceed.
3. Similarly, uninstall the Node.js application.
4. Delete the installation folder of the older version.
5. Restart your computer. Now you can download and install the latest version of the GST Offline Tool.

You can use the GST Offline Tool either on the same computer where TallyPrime runs, or on a different computer.

Mapping the unit of measurement (UOM) when the UQC is not available

The list of Unit Quantity Code (UQC) provided by the department does not have the representative code for brass, carats, litres, running foot, and so on. To handle this situation:

1. Based on your business requirement, map the unit to the related UQC and export it to MS Excel or CSV files. For example, you can map litres to KLR-KILOLITRE.
2. In the hsn worksheet of the template or CSV file, convert the quantity as per the mapped UQC. For example, if litre is mapped to KLR-KILOLITRE, multiply the quantity by in the hsn worksheet of the template or CSV file to convert litre to kilolitre.
3. Upload the modified MS Excel template or CSV file to the GST Offline tool.
4. Generate the JSON file.

Examples of mapping units to the related UQCs with the conversion factors are given below:

The e-Return file has the provision to capture the taxable value and tax rate but not the tax amount. Hence, the tax amount is not exported to the e-Return file. The tax value is automatically calculated after upload to the portal based on rate, taxable value, and place of supply.

Filing GSTR-1 for QRMP Dealers