1. What is GSTR 1?

GSTR 1 is a monthly or quarterly return filed by regular taxpayers to provide details of outward supplies (sales) made in a particular period.

2. How can I file GSTR 1?

To file GSTR 1, you can follow these steps:
– Log in to the GST portal.
– Select the “Returns” tab and then click on “Returns Dashboard.”
– Choose the financial year and the relevant tax period for which you want to file GSTR 1.
– Click on “Prepare Online” to fill the details in each section of GSTR 1.
– Verify and validate the information entered.
– Finally, submit the return using a digital signature certificate (DSC) or an electronic verification code (EVC).

3. What is GSTR 3B?

GSTR 3B is a monthly summary return filed by registered taxpayers to report their summary of inward and outward supplies for a particular tax period.

4. How can I file GSTR 3B?

To file GSTR 3B, follow these steps:
– Log in to the GST portal.
– Navigate to the “Returns” menu and click on “Returns Dashboard.”
– Select the appropriate financial year and tax period for filing GSTR 3B.
– Fill in the details of outward and inward supplies, input tax credit, and other relevant fields.
– After completing the form, click on “Calculate” to compute the tax liability.
– Pay the tax due through the online payment facility available on the portal.
– Submit the return and file the GSTR 3B either with a DSC or an EVC.

5. What are the due dates for filing GSTR 1 and GSTR 3B?

The due dates for filing GSTR 1 and GSTR 3B vary based on the taxpayer’s turnover. For regular taxpayers, the due date for GSTR 1 is the 11th day of the following month, while GSTR 3B is due by the 20th day of the following month.

6. Can I revise my GSTR 1 and GSTR 3B?

Yes, you can revise GSTR 1 and GSTR 3B. However, please note that revisions are only allowed for a limited period. GSTR 1 can be revised from the month succeeding the initial filing until the September following the end of the financial year. GSTR 3B can be revised in subsequent periods, as long as the original GSTR 3B was filed correctly.

7. What happens if I don’t file GSTR 1 and GSTR 3B on time?

Failing to file GSTR 1 and GSTR 3B by their respective due dates may attract penalties and interest. It is essential to file these returns on time to avoid unnecessary financial liabilities.

8. Are there any specific formats for filing GSTR 1 and GSTR 3B?

Yes, GSTR 1 and GSTR 3B have predefined formats provided on the GST portal. You need to fill in the applicable fields with accurate information as per the instructions provided.

9. Can I file GSTR 1 and GSTR 3B offline?

No, GSTR 1 and GSTR 3B cannot be filed offline. These returns can only be filed online through the GST portal using your credentials.

10. Is it mandatory to file GSTR 1 and GSTR 3B for all taxpayers?

GSTR 1 and GSTR 3B are mandatory for most regular taxpayers. However, certain categories of taxpayers, such as composition scheme dealers and input service distributors, have different filing requirements. It is advisable to consult a tax professional or refer to the GST laws for specific exemptions.

11. Can I claim input tax credit in GSTR 1?

No, input tax credit (ITC) cannot be claimed in GSTR 1. It is reported in GSTR 3B. GSTR 1 is only used for providing details of outward supplies made by the taxpayer.

12. What should I do if I make an error while filing GSTR 1 or GSTR 3B?

If you make an error while filing GSTR 1 or GSTR 3B, you can correct it by filing a revised return within the allowed time frame. The revised return will overwrite the previous filing.

13. Is there any late fee for delayed filing of GSTR 1 and GSTR 3B?

Yes, late fees are applicable for delayed filing of GSTR 1 and GSTR 3B. The late fee is charged per day of delay and varies based on the taxpayer’s turnover. It is crucial to file the returns within the due dates to avoid these penalties.

14. Can I claim a refund through GSTR 1 and GSTR 3B?

No, GSTR 1 and GSTR 3B do not facilitate direct refund claims. The refund process is separate and requires filing a different form, i.e., the RFD-01, RFD-01A, or RFD-01B, depending on the type of refund claim.

15. Can I revise my GSTR 1 and GSTR 3B multiple times?

Yes, you can revise GSTR 1 and GSTR 3B multiple times within the allowed time frame. Each revision will overwrite the previous filing, and the latest submission will be considered for computation and reporting.

16. Do I need to provide invoice-level details in GSTR 1?

Yes, you need to provide invoice-level details while filing GSTR 1. It includes details like the invoice number, date, taxable value, and tax amounts for each invoice issued during the tax period.

17. What happens if I miss the due date for filing GSTR 1 and GSTR 3B?

Missing the due date for filing GSTR 1 and GSTR 3B may attract penalties and interest. It is essential to file these returns on time to comply with GST regulations and avoid unnecessary financial implications.

18. Can GSTR 3B be filed without filing GSTR 1?

Yes, GSTR 3B can be filed without filing GSTR 1. However, it is advisable to file GSTR 1 first since the details reported in GSTR 1 are required for proper reporting and computation of tax liability in GSTR 3B.

19. Are there any offline tools or software available for filing GSTR 1 and GSTR 3B?

Yes, the GSTN (Goods and Services Tax Network) provides an offline tool called “GST Offline Tool” for GSTR 1. However, GSTR 3B can only be filed online through the GST portal.

20. Can I revise my GSTR 1 and GSTR 3B after the due date?

No, revisions to GSTR 1 and GSTR 3B cannot be made after the due date for filing the return has passed. It is crucial to file accurate and complete returns within the specified time frame.

21. What supporting documents are required for filing GSTR 1 and GSTR 3B?

While filing GSTR 1 and GSTR 3B, you are not required to upload any supporting documents. However, it is recommended to maintain proper records and invoices for reference during audits or assessments.

22. Can I file GSTR 1 and GSTR 3B for multiple tax periods together?

No, you cannot file GSTR 1 and GSTR 3B for multiple tax periods together. Each return needs to be filed separately for the respective tax period as per the due dates mentioned.

23. Are there any penalties for filing incorrect information in GSTR 1 and GSTR 3B?

Yes, there can be penalties for filing incorrect or inaccurate information in GSTR 1 and GSTR 3B. It is important to ensure the details provided are accurate to avoid any penalties or legal consequences.

24. Can I file GSTR 1 and GSTR 3B using a mobile application?

No, currently, GSTR 1 and GSTR 3B cannot be filed using a mobile application. These returns can only be filed through the GST portal using a computer or laptop with an internet connection.

25. Can I claim input tax credit for purchases made from unregistered suppliers in GSTR 3B?

No, you cannot claim input tax credit for purchases made from unregistered suppliers in GSTR 3B. Input tax credit can only be claimed for purchases made from registered suppliers who have filed their GSTR 1 and paid the relevant tax.