TaxTMI 
TaxTMI 
Improvements in GSTR-1
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....mprovements in GSTR-1 <br>GST<br>Dated:- 26-11-2021<br><BR>A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. Kindly < Click here > for details. Thanking You, Team GSTN ============= Document 1 Improvements in GSTR-1 A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. These enhancements, would enable the Saving of the GSTR-1 details on the GST Portal efficient and user friendly. Further, changes are being implemented incrementally in a gradual manner, to leverage the familiarity of taxpayer so as to ensure that taxpayers can adapt to the changes smoothly. The changes would be impleme....
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....nted in two phases, to ensure that disruption to the taxpayers is minimal, and valuable feedback received is accounted for in subsequent phase. This advisory covers the changes being brought in Phase -1 while the advisory about Phase -2 changes would follow. GSTR-1 can be viewed as usual by navigating from Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online. The following provides an overview of the updated functionality and their benefits in Phase 1: 1. Reorganized GSTR-1 Dashboard Taxpayers will now experience an enhanced online user interface in GSTR-1/IFF with the following changes: i. GSTR-1/IFF has been grouped in two sections namely ADD RECORD DETAILS and AMEND....
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.... RECORD DETAILS. ADD RECORD DETAILS 4A, 4B, 6B, 6C - B2B Invoices 5A, 5B-B2C (Large) Invoices 6A - Exports Invoices 7-B2C (Others) 42 8A, 88, 8C, 8D - Nil Rated Supplies 9B - Credit/Debit Notes (Registered) 9B - Credit/Debit Notes (Unregistered) 11A(1), 11A(2) - Tax Liability (Advances Received) 0 11B(1), 11B(2) - Adjustment of Advances 12-HSN-wise summary of outward supplies 13- Documents Issued 1 AMEND RECORD DETAILS 2 1 ii. iii. All the tables/tiles for new details addition shall be available under ADD RECORD DETAILS section while all the tables/tiles for amending previously filed details shall be available under AMEND RECORD DETAILS section. Re-arrangement of tables/tiles shall ensure that taxpayers can nav....
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....igate in an easy manner to add or amend record details in the GSTR 1/IFF. By default, ADD RECORD DETAILS section shall be in expanded form (visible) and AMEND RECORD DETAILS section shall be in collapsed form (hidden). Taxpayers can expand or collapse these sections as per the requirement. As it has been observed that only around 1% of details added are amended by taxpayers, that it why it will be in collapsed mode. AMEND RECORD DETAILS 9A - Amended B2B Invoices 9A - Amended B2C (Large) Invoices 9A - Amended Exports Invoices 9C - Amended Credit/Debit Notes (Registered) 9C - Amended Credit/Debit Notes (Unregistered) 10- Amended B2C(Others) 11A - Amended Tax Liability (Advances Received) 0 11B - Amendment of Adjustment o....
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....f Advances iv. E-invoice advisory and help buttons have been moved to the top of the dashboard page for ease of access. It also is notable that e-invoice provisions are applicable only to selected taxpayers, having aggregate turnover above a particular threshold. GSTR-1 - Details of outward supplies of goods or services E-INVOICE ADVISORY HELP C 2. Table/Tile Document Counts- The document count for each tile (table) has been made more informative with color coding. The status of uploaded (Saved, Pending, Errored) documents with their count will also be made available. Taxpayer can now ascertain if there are any pending or errored records in any of the tables of GSTR-1/IFF from the dashboard itself. System shall update the coun....
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....t of records in the tiles on real time basis which will help in easy reconciliation. In case any record added by taxpayer is errored out, then the tile will be highlighted in red color. A sample image of the same is mentioned below for information. ADD RECORD DETAILS 4A, 4B, 6B, 6C - B2B Invoices 5A, 5B - B2C (Large) Invoices 6A - Exports Invoices 7 - B2C (Others) 2 2 8A, 8B, 8C, 8D - Nil Rated Supplies 9B - Credit/Debit Notes (Registered) 9B - Credit/Debit Notes (Unregistered) 11A(1), 11A(2) - Tax Liability (Advances Received) 1 2 11B(1), 11B(2) - Adjustment of Advances 12- HSN-wise summary of outward supplies 13 - Documents Issued AMEND RECORD DETAILS 0 0 3. Enhancement in B2B and CDNR table/tile - Taxpayers wi....
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....ll now be able to view a new record details table with the details of the recipient -wise count of records. Record details table will have the following columns: V. vi. vii. viii. ix. Taxpayer type Type of recipient taxpayer (Regular, SEZ, and Composition) shall be displayed in this column. Processed invoice - Number of processed invoices will be available in this column with hyperlink. On clicking it, the taxpayer will navigate to document details page to view all the records added for the respective recipient(s). Pending/errored invoice - Number of pending invoices will be available in this column with hyperlink. On click of it, taxpayer can navigate to pending/errored records details page to view all the records which are ....
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....in pending or errored status for the respective recipient(s). Add Invoice Taxpayer can add new records for the selected recipient. On click of + symbol, add page shall open with pre-filled recipient GSTIN. On click of save, add page will reopen so that taxpayers can continue to add multiple records. - Search A general search functionality has been added in Document details page. Using this, taxpayer can now search specific record pertaining to a specific GSTIN. This will help taxpayer to search added records seamlessly. 4A, 4B, 6B, 6C - B2B Invoices Recipient wise count ADD RECORD Record Details HELP C IMPORT EWB DATA Recipient Details Trade/Legal Name 33AHLPP8362BQZM GSTN Taxpayer Type Regular taxpayer Processed Invoic....
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....es Pending/Errored Invoices Add Invoice 2 0 + 4A, 4B, 6B, 6C - B2B Invoices Recipient wise count Document wise details Processed records 33AHLPP8362BQZM GSTN Display/Hide Columns: BACK HELP C Records Per Page: 10 ã Search... a Invoice no. Invoice date Total invoice value (*) Total taxable value (*) Integrated Tax (*) Central tax (*) State/UT Tax (*) Cess Source (*) Actions B2B1 15/05/2021 1,11,111.00 11,111.00 0.00 277.78 277.78 0.00 B2B 20/05/2021 13,214.00 12,31,234.00 0.00 30,780.85 30,780.85 0.00 BACK 4. Records per page feature – System will now provide the records per page feature in all the tables under ADD RECORD DETAILS section leading to ease of viewing. This featu....
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....re will allow the taxpayers to customized number of records to be viewed on per page. By default, the Records per page will be set at 10 records per page and can be increased to view 100 records per page. Dashboard Returns GSTR-1/IFF EXP 6A - Exports Invoices ADD RECORD Processed records Display/Hide Columns: English HELP s IMPORT EWB DATA Records Per Page: 10 ☑ Invoice no. Invoice date GST Payment Total invoice value (*) Total taxable value (*) Integrated Tax (*) Cess Source Actions (*) EXPWP 15/05/2021 With Payment of Tax 1,32,14,123.00 31,23,123.00 93,693.69 0.00 BACK 5. Steps to file GSTR-1/IFF – A new check has been introduced in the system which will check that whether the taxpayer h....
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....as added new records after generating the summary. Taxpayers may please note that there would be changed flow in such a situation. In case new records have been added, the SUBMIT and PREVIEW buttons will be disabled till a new summary has been generated after updating records. This check will ensure that filing of GSTR-1/IFF always happens with the correct & update summary only, and no mistake happens in this regard. Taxpayer can upload details of outward supplies and file GSTR-1/IFF by following the steps enumerated below: a. Taxpayer can add or amend records in respective tables of GSTR-1/IFF. b. Once the records are saved, taxpayer shall click on GENERATE SUMMARY button. Dashboard Returns GSTR-1/IFF GSTR-1 - Details of outward ....
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....supplies of goods or services GSTIN- FY- Legal Name - Tax Period - → English E-INVOICE ADVISORY HELP C Trade Name - ⚫ Indicates Mandatory Fields Status Not Filed Due Date - ◠Generate GSTR-1 Summary process is initiated. Post completion of request preview (summary PDF) shall be enabled. You can click refresh icon to check completion of request. Please wait for 5 minutes to regenerate the summary again. c. After the summary is successfully generated, system will enable PREVIEW and SUBMIT buttons. d. If the taxpayer intends to verify summary of GSTR-1/IFF, taxpayer can click PREVIEW button to download summary PDF. Dashboard Returns GSTR-1/IFF GSTR-1 - Details of outward supplies of goods or services GSTI....
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....N- FY- Legal Name - Tax Period - English E-INVOICE ADVISORY HELP C Trade Name - • Indicates Mandatory Fields Status - Not Filed Due Date - The summary has been generated on 28/09/2021 15:48:05 and no changes have been made thereafter. Please click on Preview (summary PDF) to verify details and proceed to submit/file. e. Taxpayer can make necessary changes before SUBIT/FILE of GSTR-1/IFF. However, if any new records are added after generating the summary, the SUBMIT and PREVIEW buttons will be disabled till a new summary has been generated by clicking GENERATE SUMMARY button after updating records. f. Taxpayer will also be informed to generate new summary, in case the latest summary is not available/generated. Dashb....
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....oard Returns GSTR-1/IFF GSTR-1 - Details of outward supplies of goods or services English E-INVOICE ADVISORY HELP C GSTIN- FY- Legal Name - Tax Period - Trade Name - • Indicates Mandatory Fields Status - Not Filed Due Date - Latest Summary is not available. Please generate GSTR-1 summary to enable Preview (summary PDF) and Submit/file. g. After the changes done in GSTR-1/IFF, taxpayer shall click on Generate summary button and can submit/file GSTR-1/IFF. The next phase of the GSTR-1 enhancement will provide the taxpayers with an enhanced GSTR-1 online summary view, recipient(s) wise summary PDF and remove need of SUBMIT before FILE. The details regarding the same will also be informed to the taxpayers in due course. ....
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.... ***<BR> News - Press release - PIB....