Avoid Common Mistakes while Filing GSTR-1
Column 3(a) requires aggregate turnover in the preceding financial year , since it asks for “aggregate turnover” we have to give the details on turnover on all India basis i.e PAN basis a s Section2(6) defines “aggregate turnover” as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
Error: “Invoices Already Submitted” while putting digital signature for return filing
Sometimes, “Error: Invoices Already Submitted” is shown after submitting GSTR-1 while filing the same through EVC or DSC. This technical glitch was not resolved by the GSTN, but here is a way to resolve it.
- Go to settings of the web browser.
- Go to advanced settings.
- Go to privacy and security.
- Clear browsing data to delete the caches and cookies from the beginning of the time.
- Go to settings again AND Type cookies
- All cookies will appear, type “GST” on search.
- Remove all GST related cookies.
- Come back to the portal to proceed return filing as now the error “Invoices Already Submitted” will not be shown on the GST Portal.
How to file NIL GSTR-1:
- In case we will file the NIL GST Return without feeding any data and submitting it directly then it will show system error, therefore to avoid this Click on column 13: DOCUMENTS ISSUED DURING THE TAX PERIOD.
- Under Invoices for Outward Supply, Put 00 in Column 3 to Column 7 and save data to submit and file NIL GSTR-1 using EVC or DSC.
- B2B taxable turnover is to be uploaded tax rate wise: If in a particular bill, numerous items are sold which attracts the same rate of tax then the same shall be clubbed together for showing in GSTR-1 return purpose
Shipping Bill date should be after the Invoice date:
Ensure that the shipping bill date should be a date which falls after the export invoice date. In certain cases, the dealer writes the shipping bill date and invoice date as the same.
- Sale to SEZ unit:
In cases of B2B supplies, when you enter a SEZ GSTIN No., the portal should automatically unfreeze the check box of SEZ supplies with payment, however in many cases the same is not happening. So, in such a case you need to inform your SEZ customer to send a mail to the GST portal to enable their GSTIN to be classified as a SEZ GSTIN.
- Values not showing in the table:
If you have entered the data in the tables of GSTR-1, however the values are not being reflected on outside part of the tables, then click on “generate GSTR1 summary button” in order to update the values in those tables.