One thing should be kept in mind that this return is not applicable to non-resident taxpayers, composition vendors, and people with a unique identification number. All registered people have to file it irrespective of the fact that they have done any transactions in the month or not.<\/p>\n\n\n\n
The following\nregistered people are not required to fill the GSTR1 form:<\/p>\n\n\n\n
- \n
- Composition Dealers<\/li>\n\n\n\n
- Non-resident tax payer<\/li>\n\n\n\n
- Suppliers of online information and database access<\/li>\n\n\n\n
- Suppliers of retrieval services who have to pay tax themselves <\/li>\n\n\n\n
- Taxpayer liable to collect TCS<\/li>\n\n\n\n
- Input Service Distributors<\/li>\n\n\n\n
- Taxpayer liable to deduct TDS<\/li>\n<\/ul>\n\n\n\n
<\/span>Deadline for Filing GSTR 1 Return<\/span><\/h2>\n\n\n\n
The GSTR 1 form has to be filed monthly or\nquarterly. If you are filing it quarterly, for example, for the Oct \u2013 Nov – Dec\n2019, you have to file it by 31st<\/sup> Jan 2020. Earlier, a late fee for\nnot filing a GSTR 1 form was INR 200 per day of delay (INR 100 as per the CGST\nAct and the GSTR 1 penalty is INR 100 as per the SGST Act). <\/p>\n\n\n\n
Now, the late fee has been reduced to INR 50 per day of delay. The late fee for GSTR 1 for July 2019 has been waived off for the businesses owners in certain flood affected states of Kerala, Karnataka, Bihar, Gujarat, Maharashtra, Uttarakhand, Odisha, and J&K.<\/p>\n\n\n\n
The late fee is charged after the due date. You cannot revise a return after you have filed it. If you make a mistake while filing, you can correct it in the next month or quarter while filing again. For example, if you make a mistake in October GSTR-1<\/a>, you can rectify your mistake in November\u2019s data.<\/p>\n\n\n\n
<\/span>Steps to File GSTR 1 from Tally.ERP 9<\/span><\/h2>\n\n\n\n
There are three basic processes involved while filing the GSTR-1 with Tally ERP<\/a> 9. They include exporting the data of the form from Tally to an excel file, converting that excel file to a JSON file using the offline tool available for, and then uploading that JSON file on the GST portal.<\/p>\n\n\n\n
Let\u2019s have a look at the step -by -step\nprocedure of filing the GSTR-1 with the help of Tally.ERP 9.<\/p>\n\n\n\n
<\/span>Step 1: Viewing your GSTR 1 report in Tally.ERP 9<\/span><\/h3>\n\n\n\n
For viewing the report generated by Tally.ERP, you have to go to Display > Statutory reports > GST > GSTR 1<\/strong>. You have the facility to view the data report in a table – wise format with all the details captured under different table heads similar which are the same as the actual form. You can also opt for the default view which provides the tax computation information for the outward supplies or sales.<\/p>\n\n\n
\n![\"GSTR](\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2019\/11\/screenshot1-1-1024x536.jpg\")
<\/figure><\/div>\n\n\n<\/span>Step 2: Exporting your GSTR 1 report to Excel File<\/span><\/h3>\n\n\n\n
Before this step of exporting your GSTR 1 report in excel file, be very sure that all your sales are included in your report. For any adjustments that are needed to be done, click on the Stat Adjustment button on the right side or simply press CTRL + J, and pass the adjustment voucher entry to include it in your report. Just click on the e-return button on the GSTR 1 report for exporting your report.<\/p>\n\n\n
\n![\"GSTR](\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2019\/11\/screenshot2-1-1024x536.jpg\")
<\/figure><\/div>\n\n\n<\/span>Step 3: Creating a JSON file of the excel file using the GST offline tool<\/span><\/h3>\n\n\n\n
For this step, you have to first install the\nGST return offline tool which is available on the GST portal on the internet.\nThis will help you create the JSON file from the excel file which is generated\nfrom Tally.ERP 9.<\/p>\n\n\n\n
<\/span>Step 4: Uploading the JSON file on the GST portal<\/span><\/h3>\n\n\n\n
After creating the JSON file, now you have to\nupload the file. For uploading the JSON file on the GST portal, first login to\nthe GST portal. Go to Services > Returns > Returns Dashboard and upload your\nJSON file. The last step would be to submit the return by clicking on the\nsubmit button.<\/p>\n\n\n
\n![\"GSTR](\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2019\/11\/screenshot3-1-1024x268.jpg\")
<\/figure><\/div>\n\n\n<\/span>How Tally.ERP 9 Release 6 Makes GSTR 1 Filing Easier?<\/span><\/h2>\n\n\n\n
With Tally.ERP 9, it becomes easier to file\nthe GSTR 1 form. It has advanced features for error detection, multiple\nprocesses for exporting and real-time tracking of the transactions. Let\u2019s have\na detailed look below:<\/p>\n\n\n\n
- \n
- Advanced Error Detection and\nCorrection:<\/strong><\/li>\n<\/ul>\n\n\n\n
With Tally.ERP 9 bifurcates transactions that\nare important for GSTR-1 but are not included in the form because of manual\nerrors. This helps users to correct their mistakes in the transaction easily.<\/p>\n\n\n\n
- \n
- Export Your GSTR 1 in Multiple\nFormats:<\/strong><\/li>\n<\/ul>\n\n\n\n
GSTR-1 form can be exported from Tally.ERP 9 in two different formats: MS-Excel and JSON. You have to download the offline tool from the GST Portal for exporting your data in MS Excel format. You have to provide the location of the tool, and the GST software<\/a> can export your GSTR 1 form in the offline tool. Tally.ERP 9 also checks the values before converting the form into JSON format. Then this form is uploaded on the GST portal.<\/p>\n\n\n\n
- \n
- Bifurcation of Transactions as Per GSTR\n1 Format: <\/strong><\/li>\n<\/ul>\n\n\n\n
Tally.ERP 9 can\nautomatically bifurcate invoices from B2B, B2C, exports and nil rated invoices as\nper the GSTR 1 format. Other transactions like credit notes, advances, and\ndebit notes get included automatically in GSTR-1 form.<\/p>\n\n\n\n
- \n
- Export Document Summary Sheet Along with\nGSTR 1 Form: <\/strong><\/li>\n<\/ul>\n\n\n\n
You can export\nthe document summary sheet as well. The document summary contains details about\nthe total number of transactions which are further divided based on their type.\nThey can be exported from Tally.ERP 9.<\/p>\n\n\n\n
- \n
- Track the Status 0f Your Transactions:<\/strong><\/li>\n<\/ul>\n\n\n\n
You can also update the status of your transaction in Tally.ERP 9. You can find out how many transactions were uploaded, and how many were accepted in the GST portal. You can also view all these transactions as well. All you have to do is open the GST portal from GSTR-1 in Tally.ERP 9<\/a>.<\/p>\n\n\n\n
- \n
- Multiple Views of GSTR 1:<\/strong><\/li>\n<\/ul>\n\n\n\n
You can view all\nyour transactions. If you want to know the total sales with division based on\nthe tax percentages, then you can view the summary level report. If you want to\nview data as per the GSTR 1 format, then you can view the report as per the\nformat you wanted.<\/p>\n\n\n\n
FAQs<\/strong><\/p>\n\n\n
What are the common errors while filing GSTR 1?<\/h4>
The common errors while filing GSTR 1 are:
RET191113 \u2013 <\/strong>The GSTIN is invalid.
RET191114 \u2013<\/strong> Date is Invalid. The invoice date cannot be before registration date.
RET191115 \u2013<\/strong> Invoice number does not exist.
RET191124 \u2013<\/strong> Original invoice is Invalid. The original invoice cannot be tracked.
RET191133 \u2013<\/strong> Invoice already exists with same or different CTIN.
RET191150 \u2013<\/strong> IGST is mandatory for interstate supply and CGST & SGST should not be present.
RET191176 \u2013<\/strong> Incorrect shipping bill date.
RET291109 \u2013<\/strong> The GSTIN of the supplier is invalid.
RET191205 \u2013<\/strong> Tax amounts are not in line with the taxable value. Edit tax amount or taxable value.<\/p>What's the penalty on missing GST Return Due Date?<\/h4>
The GSTR 1 form has to be filed monthly or quarterly. The GSTR penalty has changed recently. Earlier, a late fee for not filing a GSTR 1 form was INR 200 per day of delay (INR 100 as per the CGST Act and the GSTR 1 penalty is INR 100 as per the SGST Act).
Now, the late fee for GSTR 1 has been reduced to INR 50 per day of delay.<\/p><\/ul><\/div>\n\n\nMore Use Full links<\/strong>:<\/p>\n\n\n\n
- Multiple Views of GSTR 1:<\/strong><\/li>\n<\/ul>\n\n\n\n
- Track the Status 0f Your Transactions:<\/strong><\/li>\n<\/ul>\n\n\n\n
- Export Document Summary Sheet Along with\nGSTR 1 Form: <\/strong><\/li>\n<\/ul>\n\n\n\n
- Bifurcation of Transactions as Per GSTR\n1 Format: <\/strong><\/li>\n<\/ul>\n\n\n\n
- Export Your GSTR 1 in Multiple\nFormats:<\/strong><\/li>\n<\/ul>\n\n\n\n
- Advanced Error Detection and\nCorrection:<\/strong><\/li>\n<\/ul>\n\n\n\n