Avoid Common Errors/Mistakes when making GSTR-1 Filing
- After the introduction of Rule 59(6) of the CGST Rules 2017, you will have the idea that simply filing GSTR-1 is not sufficient for your business. As per the new regulations, not filing GSTR 3B on a continuous basis will result in a limitation in filing GSTR-1.
- Users will only be eligible to process GSTR-1 after they have effectively filed GSTR 3B for the ensuing years. Failure to disclose GSTR-1 on time means that your customers will not be able to claim Input Tax Credit in GSTR 2A.
- Our Clients' consumers will not be able to claim ITC immediately results in a degrading business relationship with a significant dent in potential business prospects led to money loss!
The below table showing the Time duration after which the Govt. restricts the filing of returns:
Kind of GST Return Filing
GSTR Return Filling Pending Time
Preceding 2 Months only
Preceding Tax Period only
When submitting GSTR-1, you need to ask yourself how to prevent silly mistakes. So we've mentioned most of the common mistakes that you'll avoid when submitting GSTR-1.
Furnishing information under the incorrect GST head: Since the GSTR-1 type has different heads, there are several occasions where the taxpayer lists the outward supplies in the wrong head. One of the common examples is that there is incorrect information in zero-rated supplies and excluded supplies. In order to prevent such errors, the taxpayer must take note of such errors at the time of filing the GSTR-1 form.
Not filing the NIL return: There are still a few myths that if there is no transaction in the taxable period, the taxpayer does not need to have the GSTR-1. However, due to this error or error, he/she must pay fines for the late filing of the GSTR-1 form. It is also noted that any taxpayer registered under the GST must file a Zero return in order to report that they have no transactions during the taxable period.
Errors at the point of invoice Wise uploading in GSTR-1: In GSTR-1 you need to upload invoice-wise data of all transactions, such as date of invoice, invoice number, GST cost, place of delivery, etc. Because you have to provide these data manually, there are higher chances that you will make an error when submitting such data. It is, therefore, necessary for the taxpayer to provide the GSTR-1 form carefully, as there is no option to modify it.
Error: "Invoices Already Submitted" when setting the digital signature for the return filing: Usually, "Error: Invoices Previously Submitted" is shown after submitting GSTR-1 while filing the same via EVC or DSC.
Aggregate Turnover: Column 3(a) needs aggregate turnover in the preceding financial year, since it calls for "aggregate turnover" we have to provide details of turnover on the whole of India i.e. on the basis of PAN since Section 2(6) defines "aggregate turnover" as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable on the basis of a reverse charge), exempt supplies, extortion.
I got an error "You do not have a summary to submit GSTR-1"
I get an error when creating an OTP.
Validation Mistake following submission of the Non-Core Application amendment.
The portal shows "System Error GSTIN NO. 34AAXXXXXXX1ZX" when submitting TRAN-1 via EVC.
The GST portal shows "No authorized signatory" when submitting a GST return
Few RC's are shown to be canceled by the tax authorities. They receive a message saying that because your previous registration has been canceled, your GSTIN stands have been canceled.
Single invoices with multiple tax rates cannot be uploaded to an offline utility.
Taxpayers are not in a position to reimburse for duty liability due to the inclusion of decimal value in the Input Tax Credit taken from TRAN-1.
Process mistake is shown in TRAN-1 when bearing the Central Excise/Service Tax/VAT balance credit.
Errors of JSON
- Anticipated errors in the composition scheme:
- Registered under the Composition Scheme in August of the month? You are not entitled to filing the GSTR-1 form for the month of July
- Registration under the Composition Scheme in the account of 1 October? You are not expected to submit a GSTR-1 form for the month of July
- Have you just been stuck with invoice-related data?
- Date Format: The date should be in the right dd-mm-yy format (i.e. 01-06-2017)
- Invoice Number: Invoice number only accepts two unique characters-hyphen and forward-slash (/)
- Invoice Data: This field should be provided with a maximum of 2 decimal digits.
Who is to register GSTR-1: All registered taxpayers required to be file a GSTR -1 return, except as follows:
- Taxpayers who are liable to deduct TDS
- OIDAR suppliers (Online Information and Database Access or Retrieval)
- Providers of Input Service
- Non-resident Taxable Person;
- Dealers of Composition
- Taxpayers who are liable to collect TCS
A normal characteristic of GSTR-1 Return Form
- Form GSTR-1 is filed by all registered taxpayers to fill out the outward distribution details of the company whether or not the transaction was completed within one month.
- It should be finished by the 11th of the next month in which the return has to be filed.
- Details of invoices must be entered in the specified areas.
- Outward supplies provide supplies to an unregistered individual, registered person, exempted and exported, earned advances, and non-GST supplies.
Basic Important Terms to Know in GSTR-1
- B2B: One registered Taxpayer to another registered taxpayer
- GSTIN: Goods and Services Taxpayer Identification Number
- UIN: Unique Identification Number
- B2C: One registered to another unregistered person
- POS: Place of Supply of Goods and Services
- UQC: Unit Quantity Code
- SAC: Services accounting code (Services Accounting code is filled in case of the supply of services)
Details of Zip file:
- GST-1 Excel workbook template –
- User Manual
- GST Offline Tool
- Section-wise CSV files
HSN: Harmonized system of nomenclature (HSN code is filled in case of the supply of Goods)
- The taxpayer has to note the Total turnover of the preceding year in the first return submitted by the assessee. The data will be auto-populated from the next return.
- HSN and SAC do not need to provide an individual with a total turnover of fewer than 1.5 crores.
- For B2B supplies, all invoice information must be uploaded and for B2CL supplies, only invoices of more than 2.5 lakhs in the interstate must be uploaded.
Users must know that just filing GSTR 1 Return by the supplier is not enough now. It is equally as important that it is filed correctly so that the tax invoice issued to you is accurately represented in your GSTR 2A/GSTR 2B.
What owner is supposed to do in such cases?
- Business owners face different challenges as a result of which they are generally unable to file returns on time.
- Whether you're going to face liquidity issues and can't file a return on time, we recommend you to take out a loan as a lender and pay GST because you'll be able to get loans from different sources from 9 to 12 percent, but the proportion of the fine on late filing of GST in electronic cash is 18 percent.
- If cash is not an issue, but there is an appropriate data issue, then take the expert GST Advisor. Only the filing of returns is not enough in itself. It is also essential to have accurate returns submitted.
Make sure that, in any situation, you do not abolish the real sales amount or use more than a qualified amount of ITC
Also, please ensure that you have company management and processes set up with automation power using GST software. If users do not even have a system in place and would like to simplify your business operations and start operating Tension-Free, also contract us "Rajput Jain and Associates, Chartered Accountants", and we'll help you get a comprehensive view of how the Dept sees your company and prevents all sorts of problems that can occur in the future!!!