HOW TO PREPARE GST RETURN (GSTR-1) – ALL DETAILS PRACTICAL GUIDE

By CA Ankit Gulgulia (Jain)

Introduction to Excel based template for data upload in Java Offline Tool

    1. The Offline tool comes bundled with MS Excel Template and a java tool. That Excel workbook template has:

 

  • 11 data entry worksheets
  • 1 master sheet
  • 1 Help Instruction sheet
  • i.e. total 13 worksheets.

 

The 11 data entry worksheets are named: b2b, b2cl, b2cs, cdnr, cdnur exp, at, atadj, exemp, hsn and doc in which day-to-day business transaction required to be reported in GSTR 1 can be recorded or entered by the taxpayers.

At desired interval, the data entered in the MS-Excel worksheet can be uploaded on the GST Portal using the java offline tool which will import the data from excel workbook and convert the same into a Json file which is understood by GST portal. (www.gst.gov.in)

  1. It has been designed to enable taxpayers to prepare GSTR 1 in offline mode (without Internet). It can also be used to carry out bulk upload of invoice/other details to GST portal.   
  1. The appearance and functionalities of the Offline tool screens are similar to that of the returns filing screens on the GST Portal.
  1. Approximately 19,000 line items can be uploaded in one go using the java tool. In case a taxpayer has more invoice data, he can use the tool multiple times to upload the invoice data.

Data can be uploaded or entered to the offline tool in four ways:



*Precaution: All the columns including headers should be in the same format  and have the same header as of the java offline tool.  

Understanding the Excel Workbook Template

    1. It is always recommended to download the excel workbook template from the GST portal only.  
    2. The taxpayer can fill the excel workbook template with different worksheet for the applicable sections of the return and then import the excel file to the java tool. Data has to be filled in the sections (worksheets) applicable to him and the others may be left blank.   
    3. The data in the excel file should be in the format specified below in respective sections.  
    4. In a case where the taxpayer does not have data applicable for all sections, those sections may be left blank and the java tool  will automatically take care of the data to be filled in the applicable sections only.  
    5. For Group import (all worksheets of workbook) taxpayer need to fill all the details into downloaded standard format GSTR1_Excel_Workbook_Template-V1.0.xlsx file  
    6. User can export Data from local accounting software loaded in the above format as .CSV file and import it in the java tool to generate the file in  .Json  format  for bulk. Warning: Your accounting software should generate .CSV file in the format specified by GST Systems.  
    7. In all the worksheets except hsn, the central tax, integrated tax, and state tax are not required to be furnished in the excel worksheets but would be computed on the furnished rate and taxable value in the java offline tool. The taxpayer can edit the tax amounts calculated in the java tool if the tax collected values are different.    

 

  • In the “doc’s worksheet, the net issued column has not been provided, this value will be computed in the java offline tool based on the total number of documents and the number of cancelled  documents furnished in this worksheet.

 

Summary of B2B Sheet

Summary of B2C Large

Invoices for Taxable outward supplies to consumers where

a)The place of supply is outside the state where the supplier is registered and

b)The total invoice value is more that Rs 2,50,000

No. Of InvoicesTotal Invoice ValueTotal Taxable ValueTotal Cess
51250901.04
Invoice NO.Invoice Date Invoice ValuePlace of SupplyRateTaxable ValueCess AmountE-Commerce GSTIN
1000128-Apr-17250000.0137-Andhra Pradesh5.00345600.0020756.0001AABCE5507R1Z4
1000229-Apr-17250000.0137-Andhra Pradesh0.00255000.0020756.00
100035-Apr-17250000.0137-Andhra Pradesh12.00255000.0020756.00
1000413-Apr-17250000.0137-Andhra Pradesh5.00265000.0020756.00
1000515-Apr-17250901.0004-Chandigarh5.0050000.0020756.0001AABCE5507R1Z4
100051-Apr-17250901.0004-Chandigarh28.00200000.0020756.0001AABCE5507R1Z4

Summary of Business to Commerce Small

Supplies made to consumers and unregistered persons of the following nature

  1. a) Intra-State: any value
  2. b) Inter-State: Invoice value Rs 2.5 lakh or less
Total Taxable ValueTotal Cess
1226005.0120756.00
Type*Place of SupplyRateTaxable Value Cess AmountE-Commerce GSTIN
E37-Andhra Pradesh5.00500000.0001AABCE5507R1Z4
OE37-Andhra Pradesh28.0050000.0020756.00
E32-Kerala12.00250000.0001AABCE5507R1Z4
OE37-Andhra Pradesh5.0076000.00
E02-Himachal Pradesh12.00350004.5601AABCE5507R1Z4

 

  • In the Type column, enter E if the supply is done through E-Commerce or else enter OE (other than E-commerce).

 

Summary of Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period

Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or credit note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also which was furnished in B2B,B2CL section of earlier/current period tax period.

Summary of Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is  more than Rs 2.5 lakh.

Exports supplies including supplies to SEZ/SEZ Developer or deemed

Exports supplies including supplies to SEZ/SEZ Developer or deemed exports

No. of InvoicesTotal Invoice valueNo. of Shipping Bill
63116813.726
Export TypeInvoice No. Invoice Date Invoice ValuePort Code Shipping Bill No. Shipping Bill  DateRate Taxable Value
WOPAY8151026-Apr-17995048.36ASB99518429828-Apr-175.0078788.00
WOPAY8151129-Apr-1756990.00ASB99618429929-Apr-170.0044545.00
WPAY8151230-Apr-17995048.36ASB99718430030-Apr-1712.0048644.00
WPAY8151928-Apr-17995048.00ASB99818430128-Apr-175.000.00
WPAY8152029-Apr-1739000.00ASB99918430229-Apr-175.0054548.00
WPAY8152130-Apr-1735679.00ASB10118430330-Apr-1718.0055567.00
PAY8152130-Apr-1735679.00ASB10118430330-Apr-175.0050567.00

Summary of Advance Adjusted

Tax liability arising on account of receipt of consideration for which invoices have not been issued in the same tax period.

Total Advance ReceivedTotal Cess
102960.0012720.00
Place of SupplyRateGross Advance ReceivedCess Amount
32-Kerala12.0087515.006819.00
02-Himachal Pradesh5.0015445.005901.00

   

Summary of Advance Adjustment

Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies.

Total Advance ReceivedTotal Cess
45000.004500.00
Place of SupplyRateGross Advance ReceivedCess Amount
01-Jammu & Kashmir12.0087515.006819.00
04-Chandigarh18.0015445.005901.00

Summary for Nil rated, exempted and Non GST outward Supplies

Details of Nil Rated, Exempted and Non GST Supplies made during the tax period

DescriptionNil Rated SuppliesExempted(other than nil rated/non GST Supply)Non GST Supply
Inter-State supplies to registered persons100000.00200000.00300000.00
Intra-State supplies to registered persons150000.00300000.00235000.00
Inter-State supplies to registered persons75000.0045300.0089687.00
Intra-State supplies to registered persons90000.0076900.00100000.00

HSN Summary

HSN wise summary of goods /services supplied during the tax period

NO. Of HSNTotal ValueTotal Taxable ValueTotal Integrated TaxTotal Central TaxTotal State/UT TaxTotal Cess
499384.8054.152147.048103.0011771.001503.00
HSNDescriptionUQCTotal QuantityTotal ValueTaxable ValueIntegrated Tax AmountCentral Tax AmountState/UT Tax Amount Cess Amount
3401CopperKGS- Kilograms2.0599876.3610.23214.25600.00500.00300.00
1001Iron and steel MTS- Metric Ton 2.0599876.3610.2314.25600.00500.00300.00
10083214FabricsMTR-Meter3.0599877.3611.23678.00601.00501.00301.00
10083215Biscuits NOs- Numbers3.0599877.3611.23895.00701.00501.00301.00
3456721Aerated Drinks LTR- Liters3.0599877.3611.23345.005601.009769.00301.00

Summary of documents issued during the Periods

Details of various documents issued by the taxpayer during the tax period

Total NumberTotal Cancelled
45017
Nature of DocumentsSr. No. FormSr. No. ToTotal Number Cancelled
Invoice for outward supplyLKO/1001LKO/10090905
Invoice for outward supplyKNP/552KNP/89033910
Debit NotePUN/78PUN/98212
Debit Note
Delivery Challan for job work
Invoice for inward supply from unregistered person     
Refund Voucher

Related Tags CA Ankit Gulgulia, CGST 

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