{"id":19497,"date":"2022-11-10T08:50:32","date_gmt":"2022-11-10T08:50:32","guid":{"rendered":"http:\/\/34.100.199.175\/?page_id=19497"},"modified":"2023-08-02T10:11:26","modified_gmt":"2023-08-02T10:11:26","slug":"gstr-1-filing","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-1-filing\/","title":{"rendered":"GSTR 1 : Filing, Eligibility, Late fees &#038; Penalty"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"zox-post-title left entry-title\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GSTR_1_Filing_Eligibility_Late_fees_Penalty\"><\/span>GSTR 1 : Filing, Eligibility, Late fees &amp; Penalty<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>[\/vc_column_text][vc_column_text]GSTR 1 filing is a thorough process that necessitates careful consideration on the taxpayer\u2019s part when providing invoice information and other tax-related details.[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-75601848' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-75601848' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_859701990232 = function(){ai_insert_viewport_code ('ai-insert-15-75601848');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_859701990232 (); else document.addEventListener ('DOMContentLoaded', ai_run_859701990232);\n<\/script>\n<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_GSTR_1\"><\/span>What is GSTR 1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GSTR-1 refers to the monthly or quarterly reports of outgoing supplies of goods and services by GST-registered taxpayers. You can file GSTR1 in a quarter or at the end of the year based on the following:<\/p>\n<ul>\n<li>Quarterly- if annual turnover is up to 1.5 crores<\/li>\n<li>Monthly if you have an annual turnover of over 1.5 crores.<\/li>\n<\/ul>\n<p>These are the 13 sections or tables of GSTR-1 return filing.<\/p>\n<ul>\n<li><strong>1, 2 and 3<\/strong>: includes <a href=\"https:\/\/mybillbook.in\/blog\/gstin\/\">GSTIN<\/a>, legal and trade name, and aggregate turnover in the financial year<\/li>\n<li><strong>4<\/strong>: includes taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated stores &amp; deemed exports<\/li>\n<li><strong>5<\/strong>: includes taxable outward inter-state supplies to unregistered persons whose invoice value is more than<span class=\"WebRupee\"> Rs. <\/span>2.5 lakh<\/li>\n<li><strong>6<\/strong>: includes zero-rated supplies as well as deemed exports<\/li>\n<li><strong>7<\/strong>: includes taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes)<\/li>\n<li><strong>8<\/strong>: includes outward supplies, which are nil rated, exempted and non-GST in nature<\/li>\n<li><strong>9<\/strong>: includes amendments to outward supplies that are taxable and reported in tables 4,5 &amp; 6 of the earlier tax periods\u2019 GSTR-1 return<\/li>\n<li><strong>10<\/strong>: includes debit notes and credit notes issued to unregistered persons<\/li>\n<li><strong>11<\/strong>: includes details of advances received or adjusted in the current tax period or the earlier amendments of the information reported.<\/li>\n<li><strong>12<\/strong>: includes outward supplies summary based on HSN codes<\/li>\n<li><strong>13<\/strong>: Documents issued during the period<\/li>\n<\/ul>\n<p>You don\u2019t need the trader to pay tax instantly for GSTR-1 filing. It becomes due after filing <a href=\"https:\/\/mybillbook.in\/blog\/gstr-3b-filing\/\">GSTR 3B<\/a>. Furthermore, the 13 sections in the GSTR-1 process are not mandatory for all businesses.[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-18123498' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-18123498' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_316607611199 = function(){ai_insert_viewport_code ('ai-insert-15-18123498');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_316607611199 (); else document.addEventListener ('DOMContentLoaded', ai_run_316607611199);\n<\/script>\n<br \/>\n[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Eligibility_for_GSTR-1_Filing\"><\/span>Eligibility for GSTR-1 Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to the GST rule, every registered business or individual must file GSTR 1 even if they make transactions during the period. These are the registered persons who need not file GSTR-1:<\/p>\n<ul>\n<li>OIDAR Suppliers or (Online information and database access or retrieval services)<\/li>\n<li>Input Service Distributors<\/li>\n<li>Non-resident taxable person<\/li>\n<li>Composition Dealers<\/li>\n<li>Taxpayer liable for collecting TCS<\/li>\n<li>Taxpayer liable to deduct TDS<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Documents_Required_for_Filing_GSTR-1\"><\/span>Documents Required for Filing GSTR-1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You must provide the following documents for submitting GSTR-1:<\/p>\n<ol>\n<li>Goods and Services Tax Identification Number that is current (GSTIN)<\/li>\n<li>A current certified digital signature (not applicable if you wish to e-sign using Aadhaar)<\/li>\n<li>An aadhaar number is required if electronically signing the form.<\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-38705558' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-38705558' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_715394561186 = function(){ai_insert_viewport_code ('ai-insert-15-38705558');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_715394561186 (); else document.addEventListener ('DOMContentLoaded', ai_run_715394561186);\n<\/script>\n<br \/>\n[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GSTR_1_Filing_Process\"><\/span>GSTR 1 Filing Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>Pre-requisites for Filing GSTR 1<\/h3>\n<p>Here are the pre-requisites:<\/p>\n<ul>\n<li>You must be a taxpayer registered under the GST regime.<\/li>\n<li>You should have the 15-digit government-assigned GSTIN.<\/li>\n<li>You should maintain detailed invoices with unique serial numbers for every sale\/purchase transaction. In addition, GSTR 1 consists of any exempted supplies or stock transfers across different addresses.<\/li>\n<li>You can file returns through DSC (Digital Signature Certificate), EVC (Electronic Verification Code), or Aadhar-based e-sign.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-step-by-step-guide-to-file-gstr-1-on-the-gst-portal\">Step-by-step guide to file GSTR 1 on the GST Portal<\/h3>\n<h4 id=\"h-step-1-locate-gstr-1-on-the-gst-portal\"><strong>Step <\/strong>1: Locate GSTR 1 on the GST Portal<\/h4>\n<ul>\n<li>Use your credentials to log in to the <a href=\"https:\/\/gst.gov.in\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">GST Portal<\/a>.<\/li>\n<li>On the top menu, select <strong>Services<\/strong> &gt; <strong>Returns<\/strong> &gt; <strong>Returns Dashboard.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19518\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/gstr1-on-gst-portal-300x42.png\" alt=\"gstr1 on gst portal\" width=\"700\" height=\"98\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-on-gst-portal-300x42.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-on-gst-portal-1024x145.png 1024w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-on-gst-portal-768x109.png 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-on-gst-portal.png 1144w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>You will be directed to the Return filing page. Enter the <strong>financial year<\/strong> and <strong>month<\/strong>. Press the <strong>Search<\/strong> button.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19519\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/gstr1-dashboard-300x76.jpg\" alt=\"gstr1 dashboard\" width=\"703\" height=\"178\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-dashboard-300x76.jpg 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-dashboard-1024x258.jpg 1024w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-dashboard-768x193.jpg 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-dashboard.jpg 1052w\" sizes=\"(max-width: 703px) 100vw, 703px\" \/><\/p>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-2-select-the-quarterly-or-monthly-option-form\"><strong>Step <\/strong>2: Select the quarterly or monthly option form<\/h4>\n<p>On the screen, you will find the following text \u2013 <strong>\u2018Option form for quarterly return filing by normal taxpayer page<\/strong>.\u2019<\/p>\n<p>It will be followed by the following question \u2013 \u201c<em>Whether your aggregate turnover during the Previous Financial Year was up to<span class=\"WebRupee\"> Rs. <\/span>1.5 Crores or Do you expect your aggregate turnover during the Current Financial Year to be up to<span class=\"WebRupee\"> Rs. <\/span>1.5 Crores?<\/em>\u201c<\/p>\n<p>There could be two different cases for the above question.<\/p>\n<p><strong>Case I<\/strong>: If your answer to the first question is \u2018yes\u2019, select the option <strong>Yes.<br \/>\n<\/strong><\/p>\n<ol>\n<li>If your answer to \u201cwould you like to opt for quarterly filing of tax return,\u201d is yes, select <strong>Yes<\/strong> again.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19520\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/gstr1-quarterly-300x126.png\" alt=\"gstr1 quarterly\" width=\"700\" height=\"294\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-quarterly-300x126.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-quarterly.png 697w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/li>\n<\/ol>\n<ul>\n<li>Press the <strong>Submit<\/strong> button.<\/li>\n<li>A message will confirm the quarterly filing option. Press on <strong>Proceed<\/strong>.<\/li>\n<li>This will be followed by a pop-up that will display a success message.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19521\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/confirmation-for-gstr1-300x162.png\" alt=\"confirmation for gstr1\" width=\"450\" height=\"243\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/confirmation-for-gstr1-300x162.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/confirmation-for-gstr1.png 363w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/li>\n<\/ul>\n<p>2. If your answer to \u201cwould you like to opt for quarterly filing of tax return,\u201d is no, select <strong>No.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19522\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/gstr1-non-quarterly-payment-300x124.png\" alt=\"gstr1 non quarterly payment\" width=\"704\" height=\"291\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-non-quarterly-payment-300x124.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-non-quarterly-payment.png 697w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><br \/>\n<\/strong><\/p>\n<ul>\n<li>Press the <strong>Submit<\/strong> button.<\/li>\n<li>A message will confirm the monthly filing option. Press on <strong>Proceed<\/strong>.<\/li>\n<li>This will be followed by a pop-up displaying a success message.<\/li>\n<\/ul>\n<p><strong><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19523\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/confirmation-for-gstr1-pop-up-300x138.png\" alt=\"confirmation for gstr1 pop up\" width=\"456\" height=\"210\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/confirmation-for-gstr1-pop-up-300x138.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/confirmation-for-gstr1-pop-up.png 357w\" sizes=\"(max-width: 456px) 100vw, 456px\" \/><br \/>\nCase II<\/strong>: If your answer for the first question is \u2018no,\u2019 select the option <strong>No.<\/strong><\/p>\n<ul>\n<li>Press the <strong>Submit<\/strong> button.<\/li>\n<li>Press on <strong>Proceed<\/strong>.<\/li>\n<\/ul>\n<p>In case you would like to edit the return filing frequency, press on the <strong>Edit <\/strong>button, change the preference as applicable, and press on <strong>Submit<\/strong>. A confirmation message will be displayed on the screen.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19524\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/file-returns-gstr1-300x100.png\" alt=\"file returns gstr1\" width=\"696\" height=\"232\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/file-returns-gstr1-300x100.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/file-returns-gstr1.png 693w\" sizes=\"(max-width: 696px) 100vw, 696px\" \/>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-3-prepare-return-online\"><strong>Step <\/strong>3: Prepare return online<\/h4>\n<p>You can either prepare the return online or offline. We\u2019ll be exploring the online procedure of filing returns. Press <strong>Prepare Online<\/strong>.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19525\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/how-to-prepare-gstr1-online-300x120.jpg\" alt=\"how to prepare gstr1 online\" width=\"705\" height=\"282\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/how-to-prepare-gstr1-online-300x120.jpg 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/how-to-prepare-gstr1-online.jpg 624w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/p>\n<p>You will be directed to enter the following details regarding the <strong>outward supplies of goods or services<\/strong>: 1. Aggregate turnover in the preceding financial year 2. Aggregate turnover \u2013 April to June 2021.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19526\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/details-of-outward-supplies-of-goods-or-services-300x79.jpg\" alt=\"details of outward supplies of goods or services\" width=\"702\" height=\"185\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/details-of-outward-supplies-of-goods-or-services-300x79.jpg 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/details-of-outward-supplies-of-goods-or-services-768x203.jpg 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/details-of-outward-supplies-of-goods-or-services.jpg 1024w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/><\/p>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-4-edit-e-invoice-data\"><strong>Step <\/strong>4: Edit e-invoice data<\/h4>\n<ul>\n<li>Select the eligible <strong><a href=\"https:\/\/mybillbook.in\/s\/e-invoicing-software\" target=\"_blank\" rel=\"noreferrer noopener\">e-invoicing<\/a><\/strong> entities to edit as applicable. You can\u2019t cancel an e-invoice after 24 hours of the e-invoice being issued. There is no option for amendment either.<\/li>\n<\/ul>\n<h4 id=\"h-step-5-fill-up-all-the-details-on-the-current-tax-period\"><strong>Step <\/strong>5: Fill up all the details on the current tax period<\/h4>\n<p>The following invoice details are required (as applicable):<\/p>\n<ul>\n<li>4A, 4B, 4C, 6B, 6C \u2013 B2B Invoices<\/li>\n<li>5A, 5B \u2013 B2C (Large) Invoices<\/li>\n<li>9B \u2013 Credit \/ Debit Notes (Registered)<\/li>\n<li>9B \u2013 Credit \/ Debit Notes (Unregistered)<\/li>\n<li>6A \u2013 Exports Invoices<\/li>\n<li>9A- Amended B2B invoice<\/li>\n<li>9A- Amended B2C large invoice<\/li>\n<li>9A- Amended Export invoices<\/li>\n<li>9C- Amended Credit\/Debit Notes (Registered)<\/li>\n<li>9C- Amended Credit\/Debit Note (Unregistered)<\/li>\n<\/ul>\n<p>Here are some of the other details required:<\/p>\n<ul>\n<li>7- B2C Others<\/li>\n<li>8A, 8B, 8C, 8D \u2013 Nil Rated Supplies<\/li>\n<li>11A(1), 11A(2) \u2013 Tax Liability (Advances Received)<\/li>\n<li>11B(1), 11B(2) \u2013 Adjustment of Advances<\/li>\n<li>12 \u2013 HSN-wise-summary of outward supplies<\/li>\n<li>13 \u2013 Documents Issued during the tax period<\/li>\n<li>11A \u2013 Amended tax liability (Advance received)<\/li>\n<li>11B Amended of Adjustment of Advances<\/li>\n<li>10- Amended B2C (Others)<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-6-generate-the-gstr-1-summary\"><strong>Step <\/strong>6: Generate the GSTR 1 summary<\/h4>\n<p>Once the above details are entered successfully, go to the bottom of the page, you will find a tab \u2018Generate GSTR 1 summary\u2019 as shown below:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19527\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/how-to-generate-gstr1-summary-300x50.png\" alt=\"how to generate gstr1 summary\" width=\"702\" height=\"117\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/how-to-generate-gstr1-summary-300x50.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/how-to-generate-gstr1-summary-1024x171.png 1024w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/how-to-generate-gstr1-summary-768x128.png 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/how-to-generate-gstr1-summary.png 1152w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/><\/p>\n<p>This will initiate the process of generating summary. It will only take a minute.<\/p>\n<p>On successful generation, a message will be displayed indicating the time and date of generating the summary.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19529\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/gstr1-summary-portal-300x86.png\" alt=\"gstr1 summary portal\" width=\"704\" height=\"202\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-summary-portal-300x86.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-summary-portal.png 512w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><\/p>\n<p>The portal will generate a summary every 30 minutes. You can view it instantly by pressing the <strong>Generate GSTR1 Summary<\/strong> button. Wait 10 minutes to view the summary otherwise, it will display an error message.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19528\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/generate-gstr1-summary-300x37.png\" alt=\"generate gstr1 summary\" width=\"697\" height=\"86\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/generate-gstr1-summary-300x37.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/generate-gstr1-summary-1024x125.png 1024w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/generate-gstr1-summary-768x94.png 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/generate-gstr1-summary.png 1149w\" sizes=\"(max-width: 697px) 100vw, 697px\" \/><\/p>\n<h4 id=\"h-step-7-preview-the-summary\"><strong>Step <\/strong>7: Preview the summary<\/h4>\n<p>Press on the <strong>Preview<\/strong> button to view the summary. You can review the draft summary and check the various sections before you submit the GSTR-1 application.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19530\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/gstr1-preview-300x50.png\" alt=\"gstr1 preview\" width=\"702\" height=\"117\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-preview-300x50.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-preview-1024x170.png 1024w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-preview-768x127.png 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/gstr1-preview.png 1157w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-8-submit-the-gstr-1\"><strong>Step <\/strong>8: Submit the GSTR 1<\/h4>\n<ul>\n<li>Click on the declaration checkbox to confirm that you have reviewed the information, and acknowledge that no changes can be made once the return is submitted.<\/li>\n<li>Following this, press the <strong>Submit<\/strong> button.<\/li>\n<li>Press on<strong> Proceed <\/strong>to acknowledge the pop-up message.<\/li>\n<li>The Submit button will change to <strong>Submitted<\/strong>.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-9-file-gstr-1-through-dsc-or-evc-mode\"><strong>Step <\/strong>9: File GSTR 1 through DSC or EVC mode<\/h4>\n<ul>\n<li>Press on the <strong>File Return<\/strong> button.<\/li>\n<li>You will be directed to the following window:<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-19531\" src=\"https:\/\/mybillbook.in\/s\/wp-content\/uploads\/2022\/11\/file-gstr1-through-dsc-or-evc-mode-300x115.png\" alt=\"file gstr1 through dsc or evc mode\" width=\"702\" height=\"269\" srcset=\"https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/file-gstr1-through-dsc-or-evc-mode-300x115.png 300w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/file-gstr1-through-dsc-or-evc-mode-1024x393.png 1024w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/file-gstr1-through-dsc-or-evc-mode-768x295.png 768w, https:\/\/mybillbook.in\/s\/wp-content\/\/uploads\/2022\/11\/file-gstr1-through-dsc-or-evc-mode.png 1170w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/><\/li>\n<li>Press on <strong>File with DSC<\/strong> or <strong>File with EVC<\/strong> accordingly:\n<ul>\n<li>The DSC mode indicates a digital signature.<\/li>\n<li>The EVC mode indicates an authorised signatory that would require you to enter the OTP sent to your mobile number and email address.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h4 id=\"h-step-10-success-message-and-acknowledgement-reference\"><strong>Step 10:<\/strong> Success message and Acknowledgement reference<\/h4>\n<p>A success message is displayed on the screen along with an ARN (Acknowledgment Reference Number). A confirmation message will be sent to your registered mobile number and email address. On the dashboard, you can check the status of the return changed to <strong>FILED<\/strong>.<\/p>\n<p>In case any step in the filing process confuses you, do not hesitate to contact a GST Practitioner. In the meanwhile, make sure you follow streamlined invoicing and documentation practices while running your business.[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-89747638' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-89747638' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_451876605178 = function(){ai_insert_viewport_code ('ai-insert-15-89747638');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_451876605178 (); else document.addEventListener ('DOMContentLoaded', ai_run_451876605178);\n<\/script>\n<br \/>\n[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_View_GSTR-1_Filing_Status\"><\/span>How to View GSTR-1 Filing Status?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Visit <strong>www.gst.gov.in<\/strong> to access the common portal. On this login page, provide your legitimate credentials. Next, move the pointer over, click on Service, choose Returns, and finally click on Track Return Status.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_Due_Date_for_Filing_Your_GSTR_1\"><\/span>What is the Due Date for Filing Your GSTR 1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Businesses with annual sales of up to<span class=\"WebRupee\"> Rs. <\/span>5 crores may file quarterly returns under the QRMP scheme, which are due by the 13th day of the month after the applicable quarter.<\/p>\n<p>If your business turnover exceeds<span class=\"WebRupee\"> Rs. <\/span>5 crore, the due date is as follows:<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<tbody>\n<tr>\n<td><strong>For month\/ quarter<\/strong><\/td>\n<td><strong>Due Date<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Oct 2021<\/td>\n<td>11th Nov 2021<\/td>\n<\/tr>\n<tr>\n<td>Nov 2021<\/td>\n<td>11th Nov 2021<\/td>\n<\/tr>\n<tr>\n<td>Dec 2021<\/td>\n<td>11th Jan 2022<\/td>\n<\/tr>\n<tr>\n<td>Jan 2022<\/td>\n<td>26th Feb 2022<\/td>\n<\/tr>\n<tr>\n<td>Feb 2022<\/td>\n<td>11th Mar 2022<\/td>\n<\/tr>\n<tr>\n<td>Mar 2022<\/td>\n<td>11th Apr 2022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>If your business turnover is up to<span class=\"WebRupee\"> Rs. <\/span>5 crore, the due date is as follows:<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<tbody>\n<tr>\n<td><strong>For month\/ quarter<\/strong><\/td>\n<td><strong>Due Date<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Oct-Dec 2021<\/td>\n<td>13th Jan 2022<\/td>\n<\/tr>\n<tr>\n<td>Jan-Mar 2022<\/td>\n<td>13th Jan 2022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Penalty_and_Late_fees\"><\/span>Penalty and Late fees<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per the GST law and recent notifications, the late fee for filing GSTR 1 is now<span class=\"WebRupee\"> Rs. <\/span>50 per day. In the case of nil returns, the late fee is<span class=\"WebRupee\"> Rs. <\/span>20. Penalty on taxpayers comes into effect after the due date has passed.<\/p>\n<p>Before this, the late fee was<span class=\"WebRupee\"> Rs. <\/span>200 per day after the due date (i.e.<span class=\"WebRupee\"> Rs. <\/span>100 per the CGST Act and<span class=\"WebRupee\"> Rs. <\/span>100 as per the SGST Act).[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Latest_Updates_on_GSTR_1_Filing\"><\/span>Latest Updates on GSTR 1 Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per the 42nd GST Council Meeting, the following updates are applicable:<\/p>\n<ol>\n<li>Small businesses with an annual turnover of up to 5 crores are eligible to file quarterly GSTR-1 and GSTR-3B. The due date for GSTR-1 return filing will be every 13th of the month following the end of the current quarter. However, you can submit invoices monthly from January 1, 2021.<\/li>\n<li>Effective January 1, 2021, a roadmap for auto-generating GSTR-3B from GSTR-1 will be available.<\/li>\n<li>Starting from January 1, 2021, monthly filers will have the facility of the auto-population of ITC from suppliers\u2019 GSTR 1 as per the new GSTR 2B form for quarterly taxpayers from 1 April 2021.<\/li>\n<li>Effective April 1, 2021, Form GSTR-1 filing is compulsory before GSTR-3B to enable the auto-population of tax liability and ITC. However, until March 31, 2021, the previous GSTR-1 and GSTR-3B filing systems will hold.<\/li>\n<li>Taxpayers can use auto-generated challan to pay 35% of the net cash tax liability incurred in the previous quarter in the current quarter\u2019s first two months.<\/li>\n<li>GSTR-1 and e-way bills are subject to blockage on the non-filing of GSTR-3B.<\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-67558135' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-67558135' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_151362780402 = function(){ai_insert_viewport_code ('ai-insert-15-67558135');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_151362780402 (); else document.addEventListener ('DOMContentLoaded', ai_run_151362780402);\n<\/script>\n<br \/>\n[\/vc_column_text][vc_column_text]\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>I\u2019ve made an error in my GSTR-1 filing. How can I correct it?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>You cannot rectify any errors in GSTR-1 after it has been filed. However, any mistakes can be corrected in the returns of the subsequent month. To cite an example, a filing mistake in April GSTR-1 can be modified in May GSTR-1.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the difference between GSTR-1 and GSTR-2?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>GSTR-1 is the monthly or quarterly filing of outward supplies of goods or services. GSTR-2, on the other hand, refers to the purchase details for a month or the inward supplies collected in the prior month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>My business doesn\u2019t have an official email address yet. Can I provide an email address temporarily and update it with the correct one later?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, you can.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Where can I find my Ward\/Circle\/Sector Number?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The information will be available on your state website. You can also seek a GST Practitioner\u2019s assistance or consult a jurisdictional officer.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>How can I save my registration application?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>New registration applications are saved on the GST portal for 15 days after the Transaction Reference Number (TRN) is generated. Fill in the required details and press SAVE &amp; CONTINUE below.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST registration free?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, GST registration is free of cost. However, if you are availing of the services of a GST Practitioner, you will be charged a professional fee.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Who is a GST Practitioner?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>GST Practitioners prepare returns and other tax-related filings on behalf of taxpayers based on the details provided by them. GST practitioners are usually CMA, CS and CS professionals, or advocates, among other graduates, who also represent taxpayers before tax authorities.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Do I have to register as a GST practitioner to file my client\u2019s tax returns?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, it is recommended for GST Practitioners to register at the GST Portal.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GSTR 1 a yearly return?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except for a few, as given in other sections. It contains details of all outward supplies, i.e. sales.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What happens if you do not file GSTR 1?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>If you do not file GSTR 1 on time, your supplier cannot get the ITC. Likewise, if you do not file GSTR 3B of the previous period, you cannot file GSTR 1. If you have declared more tax liability in your GSTR 1, you have no choice but to pay this additional liability.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is GSTR 1 maximum late fee?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The original late fee was Rs. 100 per day under each CGST Act and respective SGST\/ UTGST Act.<br \/>\nThe maximum late fee levied if GSTR-1 and GSTR-3B are not filed shall not exceed Rs. 500 per return.<\/p>\n<p>    Other than nil filing, the maximum late fee for GSTR-1 and GSTR-3B is set based on an annual turnover slab as follows:<br \/>\n    A late fee of no more than Rs. 2,000 per return can only be assessed if the annual turnover in the prior fiscal year was up to Rs. 1.5 crore.<br \/>\n    If the turnover is between Rs. 1.5 billion and Rs. 5 billion, only the maximum late fee of Rs. 5,000 per return may be assessed.<br \/>\n    A maximum late cost of Rs. 10,000 (i.e., Rs. 5000 for each CGST and SGST) may be assessed if the turnover exceeds Rs. 5 crores.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Should I make a GST payment after filing GSTR-1?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>GSTR-1 is a return where you file details of sales with the government. Hence, there is no need to pay tax after filing this return. However, you have to pay the tax due while filing GSTR-3B.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the turnover limit for GSTR-1?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>1.5 crores annually. The GSTR 1 form is a return form for the regular taxpayers who have to file details of outward supplies every 11th of next month for those who cross the turnover of more than 1.5 crores annually.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>I made an error while filing my GSTR-1. Can I correct it?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The GSTR-1 process is the monthly or quarterly filing of outward supplies of goods or services. In contrast, GSTR-2 is the collection of the purchase details or the inward supplies for a month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>My business has no official email address yet. Can I use a temporary email address and update it later?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes. You can update it later.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Where do I find my Ward\/Circle\/Sector Number?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>You can either find it on your state website, seek a GST Practitioner\u2019s assistance, or consult a jurisdictional officer.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>How can I save my registration application?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>You can save your new registration applications on the GST portal for 15 days after generating the Transaction Reference Number (TRN). Then, fill in the required details and press SAVE &amp; CONTINUE below.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is the GST registration process free?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes. The process is free. However, you will have to pay a professional fee if you are a GST Practitioner.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-70345180' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-70345180' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_152883275593 = function(){ai_insert_viewport_code ('ai-insert-15-70345180');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_152883275593 (); else document.addEventListener ('DOMContentLoaded', ai_run_152883275593);\n<\/script>\n<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] GSTR 1 : Filing, Eligibility, Late fees &amp; Penalty [\/vc_column_text][vc_column_text]GSTR 1 filing is a thorough process that necessitates careful consideration on the taxpayer\u2019s part when providing invoice information and other tax-related details.[\/vc_column_text][vc_column_text] [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] What is GSTR 1? GSTR-1 refers [...]","protected":false},"author":9,"featured_media":19533,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GSTR1 - How to File GSTR-1<\/title>\n<meta name=\"description\" content=\"GST registered dealers have to file details of outward supplies. 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