GSTR-1 Online Kaise File Karein: Step-by-Step Guide
Due dates, main tables aur GST portal par bina galti GSTR-1 file karne ka step-by-step tarika.
Gaddibook Team · · 4 min read
GSTR-1 woh return hai jismein aap apni sales ki details dete hain. Aapke buyers ka input tax credit isi par depend karta hai, kyunki aap jo file karte hain wahi unke GSTR-2B mein dikhta hai. Yahan jaaniye ise time par aur bina galti kaise file karein.
GSTR-1 kisko file karna hota hai?
GST mein registered har regular business ko GSTR-1 file karna hota hai, chahe us period mein koi sale na hui ho. Aise mein nil return file karein.
Composition dealers GSTR-1 file nahi karte. Woh har quarter CMP-08 aur har saal GSTR-4 file karte hain.
GSTR-1 ki due date
| Filing ka tarika | Kaun chun sakta hai | Due date |
|---|---|---|
| Monthly | Koi bhi regular taxpayer | Agle mahine ki 11 tareekh |
| Quarterly (QRMP scheme) | ₹5 crore tak turnover | Quarter ke baad wale mahine ki 13 tareekh |
QRMP mein, quarter ke pehle do mahinon ke B2B invoices aap optional Invoice Furnishing Facility (IFF) se agle mahine ki 13 tareekh tak upload kar sakte hain. Isse aapke buyers ko credit jaldi milta hai.
Pehle se kya ready rakhein
- Us period ke sales invoices, B2B sales ke liye buyers ke GSTIN ke saath
- Issue kiye gaye credit notes aur debit notes
- Mile hue advances, agar koi hon
- Sales ki HSN-wise summary
- Use ki gayi invoice number series (kahan se kahan tak) aur cancelled invoices
GSTR-1 ki main tables
| Table | Ismein kya jaata hai |
|---|---|
| 4A (B2B) | Registered buyers ke invoices, ek-ek karke |
| 5 (B2C Large) | Unregistered buyers ko ₹1 lakh se upar ke inter-state invoices |
| 7 (B2C Others) | Unregistered buyers ko baaki sales, state aur rate ke hisaab se summary |
| 6 (Exports) | Exports aur SEZ ko supply |
| 8 (Nil, exempt, non-GST) | Jin items par tax nahi lagta unki sales |
| 9B (Credit aur debit notes) | Registered aur unregistered buyers ko issue kiye notes |
| 11 (Advances) | Mile aur adjust kiye gaye advances |
| 12 (HSN summary) | HSN-wise quantity, taxable value aur tax |
| 13 (Documents issued) | Invoices, notes aur doosre documents ki number series |
GST portal par GSTR-1 kaise file karein
- gst.gov.in par login karein aur Services → Returns → Returns Dashboard par jaayein.
- Financial year aur return period chunein, phir Search par click karein.
- GSTR-1 tile par Prepare Online par click karein. Aap offline tool ya apne billing software se bani JSON file bhi upload kar sakte hain.
- Jo tables aap par laagu hon, woh bharein: B2B invoices, B2C summary, credit-debit notes, HSN summary aur documents issued.
- Generate GSTR-1 Summary par click karein aur update hone ka wait karein.
- Summary dhyan se check karein. Totals aapke sales register aur GSTR-3B mein dikhayi jaane wali amount se match hone chahiye.
- File Statement par click karein aur DSC ya EVC (registered mobile par aaya OTP) se file karein.
- File kiya gaya return download karke apne records mein rakhein.
HSN summary (Table 12) bharna
- ₹5 crore tak turnover: kam se kam 4 digit ka HSN code.
- ₹5 crore se zyada turnover: 6 digit ka HSN code.
- B2B aur B2C sales alag-alag tabs mein di jaati hain, aur HSN code type karne ki jagah portal ki list se chuna jaata hai.
Zyada jaankari ke liye padhein: GST invoice par HSN code.
Late fee
Late file karne par ₹50 per day (₹25 CGST + ₹25 SGST) late fee lagti hai, aur nil return par ₹20 per day, ek fixed maximum limit tak. Late GSTR-1 se buyers ka input tax credit bhi atakta hai, jisse business relations bigad sakte hain.
Galti kaise sudhaarein
Ek baar file hone ke baad GSTR-1 ko revise nahi kiya ja sakta. Iski jagah:
- Usi period ka GSTR-3B file karne se pehle GSTR-1A se correction karein.
- Ya agle return mein amendment tables (invoices ke liye 9A, credit-debit notes ke liye 9C) se sudhaarein.
GSTR-1 ki aam galtiyan
- Buyer ka GSTIN galat, jisse invoice kisi aur ke GSTR-2B mein chala jaata hai
- B2B invoice ko B2C mein dikhana, jisse buyer ko credit nahi milta
- Jahan CGST + SGST lagna tha wahan IGST lagana, ya iska ulta
- HSN summary ka total invoice total se match na hona
- GSTR-1 ki sales aur GSTR-3B mein bhare tax mein antar
Gaddibook se jaldi file karein
Jab aapke invoices Gaddibook mein bante hain, toh GST reports ke liye sales ka data pehle se ready rehta hai. Aapka time data jodne mein nahi, bas figures check karne mein lagta hai. Dekhein Gaddibook accounting software, padhein GST invoice kaise banayein, ya pricing dekhein.