GSTR 1

4(A,B,C), 6(B,C) – B2B Invoices

This section includes sales made to another business. Steps to fill this section are mentioned below – 

• Click on this section and select “Add Invoice”.
• Tick the relevant checkboxes – Deemed Exports, SEZ Supplies with Payment or SEZ Supplies without Payment.
• Enter the receiver’s GSTIN, invoice number, invoice date, POS, and total invoice value.
• Check the “Supply attract reverse charge” box if applicable. 
• Enter the Taxable Value on the relevant tax rate box. Integrated Tax and cess or CGST and IGST will be automatically populated based on the POS (place of supply). 
• Click “Save” after entering all necessary data.
• Click “Back” for return to the GSTR 1 dashboard.

5A, 5B – B2C (Large) Invoices

This section is for sales amounting to Rs.2.5 lakh or above made to consumers. Steps to fill this section are mentioned below – 

Step 1 – Click on this section and select “Add Invoice”.

Step 2 – Enter the POS, invoice number, invoice date, and total invoice value.

Step 3 – Enter the Taxable Value on the relevant tax rate box.

Step 4 –  Click “Save”.

Step 5 – Click “Back” for returning to the GSTR 1 dashboard.

9B – Credit/Debit Notes (Registered)

This section includes the credit/debit notes provided to registered taxpayers or businesses. Steps to fill this section are mentioned below– 

• Click on this section and select “Add Details”.
• Enter the Receiver GSTIN/UIN, debit/credit note number, debit/credit note date, original invoice number, original invoice date, note type, note value, supply type, and reason for issuing the note. 
• Enter the Taxable Value on the relevant tax rate box.
• Click “Save”
• Click “Back” to return to the GSTR 1 filing dashboard.

9B – Credit / Debit Notes (Unregistered)

This section is similar to the above one but applies to unregistered individuals or consumers. Steps to fill this section are also similar to the above.

6A – Exports Invoices

This section is for businesses engaged in exporting goods. Steps to fill this section are mentioned below–

1. Click on this section and select “Add Invoice”.
2. Enter invoice number, ate, port code, bill of export number or shipping bill number, bill of export date or shipping bill number, GST payment, and total invoice value. 
3. Enter the Taxable Value on the relevant tax rate box.
4. Click “Save”.
5. Click “Back” for return to the GSTR 1 dashboard.

The following sections should be filled to make amendments to the ones mentioned above – 

• 9A – Amended B2B Invoices.

• 9A – Amended B2C (Large) Invoices.

• 9A – Amended Exports Invoices.

• 9C – Amended Credit / Debit Notes (Registered).

• 9C – Amended Credit / Debit Notes (Unregistered).

7 – B2C (others)

This section includes the outward supplies or sales amounting to less than Rs. 2.5 lakh made to consumers.

Steps to fill–

Step 1 – Click on this section and select “Add Details”.

Step 2 – Enter POS and taxable value.

Step 3 – Select the GST rate.

Step 4 –  Click “Save”.

Step 5 – Click “Back” for returning to the dashboard.

8A, 8B, 8C, 8D – Nil-rated Supplies

This section includes sales of products that do not attract any GST or are nil rated. Steps to fill this section are mentioned below – 

• Click on this section and select “Edit”.
• Enter the amount for Nil Rated Supplies, Exempted, and Non-GST Supplies for the following –
• Inter-state supply to a registered person
• Inter-state supply to an unregistered person
• Intra-stare supply to a registered person
• Intra-stare supply to an unregistered person
• Click “Save”.
• Click “Back” for returning to the dashboard.

11A(1) and (2) – Tax Liability 

This section includes the details of advances received for outward supplies but for which invoices were not generated.

Steps to follow – 

• Click on this section and select “Add Details”.
• Select the POS.
• Enter the Gross Advance Adjusted amount on the relevant GST rate box.
• Click “Save”.
• Click “Back” for returning to the dashboard.

11B(1), 11B(2) – Adjustment of Advances

This section includes invoices that have been raised in the current period, the advance for which were received and tax paid in the previous month. Steps to follow for this section are the same as the one mentioned above.

12 – HSN-wise-Summary of Outward Supplies

This section includes the HSN codes of all the outward supplies made along with the GST rate and quantity.

Steps to follow to fill in details – 

Step 1 – Click on this section and select “Add Details”.

Step 2 – Enter HSN, description, UQC, total quantity, total value, and total taxable value.

Step 3 – Click “Add”.

Step 4 –  Click “Save”.

Step 5 – Click “Back” for returning to the dashboard.

13 – Documents Issued

This section includes the number of invoices generated during the return filing period. Steps to fill this section –

• Click on this section.
• Click on “Add Document” in each respective section (12 in total) to enter the serial number of invoices. 
• Click “Save”.
• Click “Back” for returning to the dashboard.

The following sections are for making amendments to the above – 

11A – Amended Tax Liability (Advances Received)

11B – Amendment of Adjustment of Advances

10 – Amended B2C (Others)

After all the sections are filled, follow these steps – 

• Click “Generate GSTR 1 Summary”.
• Tick the acknowledgement box.
• Click “Submit”.
• Click “File Return”.