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What’s The Procedure of Filing GSTR 1 Form Online?

By Sriparna Dey Published On 23 Jul 2021 Category GSTR-1

The GSTR 1 Form is associated with the outward supply of goods. A person who is involved with the supply of goods needs to record the details of the supply and the supply-receiver also. The GSTR 1 is the beginning point of the GST return filing where input tax credit to the dealers starts.

Who Can File GSTR 1 Form?

In brief, every registered dealer is bound to file the GSTR 1 form. It is a mandatory field irrespective of the transactions and sales. You have to file the form irrespective of your transactions and sales. Just like the Private Limited Company, the Public Limited Company also fills the GSTR 1 Form. For that reason, you have to make Public Limited Company Registration first.

You can take a look at who is exempted from filing the GSTR 1 filing.

  • Non-resident Taxpayers
  • Input Service Distributors
  • Composition Vendors
  • Taxpayers who collect TDS (Tax Deducted at Source)
  • Taxpayers who collect TCS  (Tax Collected at Source)
  • OIDAR (Online Information and Database Access or Retrieval) Suppliers

These registered dealers and taxpayers are exempted from filing the GSTR 1 Form. The problem that the registered dealers face is they do not know they are included in which category.

They are also unaware whether they have to file the GSTR 1 form or they are exempted from filing it. That is why you may receive an expert’s help before filing the GSTR 1 form. 

What Are The Specific Features of The GSTR 1 Form?

You can take a look at the five specific features that are associated with the GSTR 1 Form.

  • The GSTR 1 form has to be filed by all the registered taxpayers. 
  • The aim is to record the outward supply details of the businesses.
  • The rule is to file the GSTR 1 form on 11 of the next month when the form is stipulated to be filled. 
  • The invoice details need to be filled in the prescribed columns.
  • The GSTR 1 form includes the record of an unregistered person, registered person, exempted persons, and so on.

These points written with a bullet mark are dedicated to the GSTR 1 form of GST return.

 What are the Common Mistakes People Make While Filing the GSTR 1 Form?

The registered taxpayers who are stipulated to file the GSTR 1 form sometimes make different types of mistakes.

You can take a look at the mistakes that are done by the registered taxpayers.

  • The JSON (Javascript Object Notation) is a common error that has been introduced by the Income Tax Department. The registered taxpayer usually makes mistakes while filing the GSTR 1 form.
  • You can be stuck with the invoice-related data. There is a dated space that should be filled correctly while filing the  GSTR 1 form on time.
  • The invoice number only accepts two special characters. These are Hyphen and Slash. Sometimes the registered taxpayers make mistakes and for this reason, the GSTR 1 form cannot be filled correctly.
  • The invoice data that has to be filled in by the registered taxpayers, should have a maximum of two decimal digits. So, as a registered dealer-cum-taxpayer, you have to fill up the GSTR 1 form correctly. Otherwise, it will be a futile GSTR 1 form fill-up for you. 

These are the four common mistakes that registered taxpayers usually make. They are free to accept the online expert’s help if they make these types of common mistakes while filing the GSTR 1 form.

What Kind of Assistance You May Obtain from Online Legal India™?

The Online Legal India™ has a good number of experts who can help you while you intend to file the GSTR 1 form online. The GST rule runs with complex rules and as an individual, you may face troubles while filing the GSTR 1 form online.

With the Online Legal India™ team, you can sit relaxed and let the taxation experts do their work. You make the payment and hand over all the necessary documents to the team online. Now, you are free from making any kind of mess with the online tax filing matter or annual return.               


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