GSTR-1 in hindi

GSTR-1 बिजनस सेल्स के लिए फाइल करना है और GSTR-2 बिजनस पर्चेज के लिए।

जीएसटी -1 मासिक भुगतान है जो सामान्य और आकस्मिक पंजीकृत करदाताओं द्वारा सभी बाह्य आपूर्ति का सारांश देता है।

GSTR-1

जीएसटी रूल्स के मुताबिक सप्लायर को हर महीने की 10 तारीख को यह फॉर्म भरना होगा. इस फॉर्म में सप्लायर को पिछले महीने में की गई सप्‍लाई की पूरी जानकारी देनी होगी. अगर ग्राहक को की गई सप्लाई पर 2.5 लाख रुपए से अधिक टैक्स बनता है और अगर ये सप्लाई दूसरे राज्य में की गई है तो आपको हर इनवॉइस जानकारी देनी होगी.

जीएसटीआर-1 में देनी होगी ये जानकारी

 - जीएसटीआर-1 में सप्लायर को आउटवर्ड सप्लाई की डिटेल भरनी है।

- पिछले फाइनेंशियल ईयर का टर्नओवर

- जीएसटीआर-1 सभी कारोबारियों को अपने डीलर को इन्पुट क्रेडिट पास करने पहला स्टेप है।

- जीएसटीआर-1 सभी रजिस्टर्ड कारोबारियों को भरना है।

- जीएसटीआर-1 वैसे ज्यादातर सभी कारोबारियों को भरना है। लेकिन ये रिटर्न ई-कॉमर्स ऑपरेटर्स, इन्पुट सर्विस डिस्ट्रीब्युटर, कंपोजिशन स्कीम के तहत रजिस्टर्ड डीलर्स, नॉन रेजिडंट डीलर्स और टैक्स डिडक्टर्स को जीएसटीआर-1 फाइल नहीं करना है।

यहां से डाउनलोड कर सकते हैं जीएसटीआर-1

कारोबारी और ट्रेडर्स इस लिंक https://www.gst.gov.in/download/returnsपर क्लिक करके जीएसटीआर-1 रिटर्न फॉर्म और ऑफलाइन टूल डाउनलोड कर सकते हैं। ये एक तरह की जिप फाइल है जिसमें रिटर्न फॉर्मेट से लेकर इन्वॉयस की ऐक्सल शीट भी है।

पोर्टल पर रिटर्न और बिल बनाने का है ऑफलाइन टूल

जीएसटी के पोर्टल पर जीएसटी सॉफ्टवेयर टूल है जिसे कारोबारी अपने कंप्यूटर पर डाउनलोड कर सकते हैं। ये सॉफ्टवेयर टूल एक्सल फॉरमेट और जावा स्क्रिप्ट में है। इस एक्सल फॉरमेट पर आप अपने बिल बना सकते हैं। बिल की जानकारी एक्सेल शीट में सेव करके इसे ही जीएसटी के पोर्टल पर रिटर्न के साथ अपलोड कर सकते हैं।

सॉफ्टवेयर टूल पर कारोबारी अपनी रिटर्न ऑनलाइन मोबाइल के जरिए भी फाइल कर सकते हैं।

ऑफलाइन टूल की जिप फाइल में मिलेंगी ये डिटेल्स

 - जीएसटी ऑफलाइन टूल

- सेक्शन वाइज सीएसवी फाइल्स

- जीएसटीआर-1 ऐक्सल वर्कबुक टेम्पलेट

- यूजर मैनुअल

- टैक्सपेयर्स के सवालों के जवाब भी इसमें हैं।

- टैक्सपेयर्स को जीएसटी ऑफलाइन टूल पर डबल क्लिक कर अपने कंप्यूटर सिस्टम पर डाउनलोड करना होगा।

inward का मतलब है कि आपने जो माल खरीदा है उसके बारे में इन वर्ड बोला जाता है और जो आप भेजते हो उसको आउट वर्ड बोला जाता है तो इन वर्ड में जो आपने माल खरीदा है उस पर क्या-क्या लाइबिलिटी बनी है कितना टोटल टैक्स बना है कितना सीजीएसटी लगा है कितना जीएसटी लगा है वह आपको इसका टोटल का कंसोलिडेट है लिखना है

B2C suppliers need not worry about the return filing procedure as they have to file only turnover wise detail in GSTR-1. Retailers or B2C dealers need not give invoice wise details every month.

only in case of B2B dealers, invoice wise details are required.The GSTN will launch an excel sheet format for B2B dealers so that they can keep the invoice wise details ready and can upload it on the 10th of every month.

In the excel sheet, the businesses would have to give details of transaction, like invoice number, GSTIN of buyer, commodity sold or services given, value of the goods or services sold, the tax incidence and taxes paid.

GSTR-1

GSTR-1 return form has to be filed by a registered taxable supplier with details of the outward supplies of goods and services. This form is filled by the supplier. The buyer has to validate the auto-populated purchase information on the form and make modifications if required. The form will contain the following details:

Business name, period for which the return is filed, Goods and Services Taxpayer Identification Number (GSTIN).

Invoices issued in the previous month and the corresponding taxes collected.

Advances received against a supply order that has to be delivered in the future.

Revision in outward sales invoices from the previous tax periods.

GSTR-1 has to be filed by 10th of the following month.

Important Terms to Know in GSTR-1

GSTIN: Goods and Services Taxpayer Identification Number

UIN: Unique Identification Number

UQC: Unit Quantity Code

B2B: One registered Taxpayer to another registered taxpayer

B2C: One registered to another unregistered person

POS: Place of Supply of Goods and Services

SAC: Services accounting code (Services Accounting code is filled in case of supply of services)

GSTR1​ ​–​ ​Invoice​ ​Details

• 4A,​ ​4B,​ ​4C,​ ​6B,​ ​6C​ ​-​ ​B2B​ ​Invoices​: To add an invoice for taxable outwards supplies to a registered

person

• 5A,​ ​5B​ ​-​ ​B2C​ ​(Large)​ ​Invoices​: To add an invoice for taxable outwards supplies to a consumer,

where place of supply is other than the State where supplier is located (Inter-state supplies) and

invoice value is more than Rs. 2.5 lakh

• 9B​ ​-​ ​Credit​ ​/​ ​Debit​ ​Notes​ ​(Registered)​: To add details of credit or debit notes issued to the

registered recipients

• 9B​ ​-​ ​Credit​ ​/​ ​Debit​ ​Notes​ ​(Unregistered)​: To add details of credit, debit notes or refund voucher

issued to the unregistered recipients

• 6A​ ​-​ ​Exports​ ​Invoices​: To add an invoice for supplies exported

GSTR1​ ​–​ ​Other​ ​Details

• 7-​ ​B2C​ ​Others​: To add consolidated details of taxable outwards supplies to a customer where

invoice value is less than Rs. 2.5 lakh and all intra state supplies to unregistered customers

• 8A,​ ​8B,​ ​8C,​ ​8D​ ​-​ ​Nil​ ​Rated​ ​Supplies​: Nil Rated Supplies: To add consolidated details of nil rated,

exempted and Non-GST Outward supplies

• 11A(1),​ ​11A(2)​ ​-​ ​Tax​ ​Liability​ ​(Advances​ ​Received)​: Tax Liability (Advances Received): To add

details of transactions attracting tax liability arising on account of Time of Supply (like receipt of

advances)

• 11B(1),​ ​11B(2)​ ​-​ ​Adjustment​ ​of​ ​Advances​: To add the advance amount received in earlier tax

period and adjusted against the supplies being shown in this tax period

•​ ​12​ ​-​ HSN-wise-summary​ ​of​ ​outward​ ​supplies:​ ​To furnish the summarized details of all outward

supplies HSN and rate wise along with quantitative details.

• 13​ ​-​ ​Documents​ ​Issued​: To add the details of documents issued during the tax period

Procedure to file GST returns GSTR 1

Step 1

Log in to GST Portal at www.gst.gov.in and from the Dashboard; select ‘Returns’ and then select ‘GSTR 1’. The GSTR 1 form shall appear.

Step 2

GSTR-1 form will appear in the form of summaries. In the first section, you will have basic information about your entity along with the due date of filing return and tax liability. You also need to enter the Gross Turnover during previous financial year. It enables the GST portal to decide whether you are liable to audit or any other kind of compliance.

Click on Save after entering your turnover. You only need to do this during the first year.. It will auto-populate from next year onward.

Step 3

gstr 1

The second section ‘Invoice Details’ contains a matrix of different categories of invoices. You need to enter all applicable details under these categories. Therefore, you will have to segregate your invoices according to this category. These categories are as follows. The Section Number is the Serial Number of the Return Form.

GSTR 1 -

B2B Invoices [Section 5]

gstr 1 pic

Amended B2B Invoices [Section 5A]

Invoices where the client is also a Registered Business entity and not a Consumer. This also includes invoices of previous periods which have changed or wrongly reported and need to be updated.

B2C (Large) Invoices [Section 6]

Invoices where the client is

(1) A Consumer of the Goods or Services

(2) Located in some other state, and

(3) The value of the invoice is more than two lakh fifty thousand rupees.

Amended B2C (Large) Invoices [Section 6A]

Credit / Debit Notes [Section 8]

Notes issued to adjust price, charge any additional costs or allow discounts & rebates.

Amended Credit / Debit Notes [Section 8A]

Exports Invoices [Section 10]

Invoices where location of the client is outside India fall under this category. This also includes deemed exports. Deemed exports as defined under section 2(37) includes the following types of supplies.

– Under advance authorization.

– To Export Oriented Units (EOU) / Software Technology Parks (STP) / Electronics Hardware Technology Park (EHTP) / Bio-Technology Park (BTP), and

– Under Export Promotion Capital Goods (EPCG) scheme.

Amended Exports Invoices [Section 10A]

Other details under the GSTR 1

Further, under the section ‘Other Details’, you need to enter the following details.

gstr1 -other

B2C (Small)

This includes invoices where the client is a Consumer of the Goods or Services. Also, the value of the invoice should not be more than two lakh fifty thousand rupees.

Amended B2C (Small) details

Nil Rated Supplies

Invoices where the Goods or Services on sale fall under Nil Rate of Tax. There are certain commodities & services in this category on which you do not need to pay GST. The government has not announced the GST rate schedule yet.

Tax Liability (Advance Payment)

This includes cases where Supply of Goods or Services where an invoice has not been raised yet. But, it is compulsory to pay the tax as per the Time of Supply provisions under GST.

There are some transactions where you need to pay GST in advance. In such cases, you have to make an advance payment even if invoice for the same has not been issued yet. All such transactions fall under this category.

Amended Tax Liability (Advance Payment)

Tax already paid on Invoices belonging to the current period

Contrary to Point No. 12, it includes invoices belonging to the current period, but, GST for the same has already been paid in previous period.

Supplies for which you have made payment through E-commerce portals of other companies

If you supply any Goods or Services through E-Commerce portals like Amazon, Flipkart, EBay, etc. your invoices will fall under this category. However, remember that in this case, the E-commerce portal should belong to other companies only.

If the company owns the E-Commerce portal itself, it will fall under the B2C or B2B categories above.

HSN / SAC Summary of Outward Supplies

HSN stands for Harmonized System of Nomenclature. Similarly, SAC means Services Accounting Code (SAC). You have to fill codes of all the types of outward goods & services which you have supplied and also the tax thereon.

Step 4

Save the return and submit the same with your Digital Signature Certificate (DSC). You can also use the Aadhar OTP verification option. Remember, you have to submit the return by 10th of the month.

This GSTR 1 guide will prove to be super-handy when the GST comes into force. So, keep this on tips and filing your return will be a cakewalk when the time comes.