Guía rápida sobre la presentación de la declaración GSTR-1: datos esenciales que debe conocer

El GSTR-1 es una declaración mensual o trimestral que todo comerciante registrado en la India debe presentar. La declaración GSTR-01 contiene detalles sobre operaciones de salida.

Las fechas límite para presentar el GSTR-1 varían según su volumen de negocios. Las empresas con un volumen de negocios agregado superior a 1,5 millones de rupias deberán presentar la declaración GSTR-01 mensualmente. Sin embargo, las empresas con un volumen de negocios agregado de hasta 1,5 millones de rupias tienen la opción de presentar la declaración de forma trimestral.

1. Características del formulario GSTR-1

• Todos los contribuyentes registrados deben presentar el formulario GSTR-1 para incluir los detalles de ventas de su negocio, independientemente de si han obtenido beneficios o pérdidas en el mes.
• Todos los contribuyentes obligados a presentar el GSTR-01 mensualmente deben completar el formulario antes del día 11 del mes siguiente a la fecha de presentación de la declaración.
• Los contribuyentes deben proporcionar los detalles desglosados por factura en los campos designados.
• Las ventas del negocio del contribuyente incluyen suministros a personas no registradas, personas registradas, notas de crédito, notas de débito, exportaciones y modificaciones a las ventas detalladas en declaraciones anteriores de GST,

2. Importancia del GSTR-1

Bajo el régimen anterior al GST, en muchos casos, las autoridades departamentales necesitaban obtener la confirmación de los proveedores para verificar la autenticidad de la factura de compra, y el comprador no tenía opción de comprobar si el proveedor había pagado correctamente su responsabilidad fiscal o si había cargado los detalles de su factura.

Sin embargo, bajo el régimen del GST, este proceso se ha digitalizado. Como proveedor, cuando presenta el GSTR-1 con los detalles desglosados por parte y por factura, dichas ventas se reflejan en el GSTR-2A del comprador correspondiente como compra, y este adquiere el derecho a obtener crédito por dicho importe.

3. Quién debe presentar el GSTR-1

Todos los contribuyentes y empresas registrados bajo el GST deben presentar el GSTR-1, a excepción de los siguientes:

• Distribuidor de servicios de entrada
• Comerciantes bajo el régimen de composición
• Persona imponible no residente
• Contribuyente obligado a recaudar TCS y retener TDS
• Proveedores de OIDAR (Acceso o recuperación de información y bases de datos en línea)

4. Fecha límite y penalización por el GSTR-1

Las fechas límite para presentar el GSTR-1 dependen claramente del volumen de negocios de su empresa. Las empresas con un volumen de negocios agregado de 1,5 millones de rupias o más deben presentar el GSTR-1 mensualmente. Sin embargo, las entidades comerciales con un volumen de negocios agregado de hasta 1,5 millones de rupias tienen la opción de presentar el GSTR-1 de forma trimestral.

5. Presentación trimestral del GSTR-1: Volumen de negocios anual de hasta 1,5 millones de rupias

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6. Declaración mensual del GSTR-1: Volumen de negocios anual superior a 1,5 millones de rupias

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Si un contribuyente no presenta el GSTR-1, se aplicará una multa por retraso de 200 rupias por día de demora: 100 rupias por CGST y 100 rupias por SGST. Las multas por retraso se contarán desde la fecha límite hasta la fecha de presentación del GSTR-1.

No obstante, dichas multas por retraso se han reducido a 50 rupias por día (25 rupias de CGST y 25 rupias de SGST) y a 20 rupias por día (10 rupias de CGST y 10 rupias de SGST) para las declaraciones sin movimiento.

El gobierno ha publicado una notificación (Notificación n.º 74/2019 - Impuesto Central, fecha de publicación: 26 de diciembre de 2019) para condonar el importe de la multa por retraso. Según la notificación, los contribuyentes que no presentaron el GSTR-1 para el periodo de julio de 2017 a noviembre de 2019, pero que presentaron correctamente la declaración GSTR-1 con todos los detalles exactos entre el 19 de diciembre de 2019 y el 10 de enero de 2020, estarán exentos de la multa por retraso pagadera según la sección 47 de la ley CGST.

7. Información que debe proporcionar al presentar la declaración GSTR-1

A continuación se detallan los datos que debe enviar al presentar la declaración a través del GSTR-1:

7.1 Tablas 1, 2 y 3

Table – 1, 2 and 3 capture basic detail of registered person filing return. Below we have all the details you will have to describe under table 1, 2, and 3.

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7.2 Table 4: Details of Outward Supplies

• Taxpayers Need to Provide Tax Rate wise detail for following:
  • All the supplies except the one related to reverse charge/ done through any e-commerce dealer under Table 4A
  • All the supplies that attracts reverse charge under Table 4B. Outward supplies liable to reverse charge will be reported here. If a recipient is liable to pay GST on RCM basis then such recipient shall not disclose his inward supplies liable to RCM in this table.
  • Supplies effected via e-commerce dealer attracting tax collection at source under the section 52 of the Act under Table 4C
• Operator Wise Details for The Following:
  • Supplies made via e-commerce attract TCS under section 52 of the Act under Table 4C.
  • Enter the Place of Supply only if the same is different from the region from where the recipient belongs.
  • Table 4 capturing information relating to B2B supplies only. No B2C supplies would be provided under table 4 of GSTR – 1.
  • Supplies as Zero rated supplies and deemed export shall be provided under Table 6 of GSTR - 1

7.3 Table 5: Information Regarding Outward Inter-State Supplies with Invoice Value More Than 2.5 Lakh

You need to submit the following details under table 5 of Form GSTR-01,

• Detail of outward supplies in the course of inter-state outward supplies.
• Information of supplies to an unregistered person where invoice value is bigger than Rs. 2,50,000.
• The Place where the supply is made, which is mandatory to mention in this case.
• Tax Rate wise detail for the following:
  • Outward supplies to unregistered person other than the supplies via e-commerce dealer
  • Operator wise and rate wise supplies via e-commerce dealer where tax collected at source

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7.4 Table 6: Details Regarding Deemed Exports and Zero-rated Supplies

Taxpayers need to provide rate wise detail for the following:

• Furnish all the details of supplies relating export under Table 6A
• Supplies made to SEZ Developer or SEZ unit under Table 6B
• Under table 6C supplies relating to Deemed export
• Shipping bill wise detail along with the date of the bill to be provided under Table – 6. 

Note: In case details of the shipping bill is not available, you can leave that blank. You need to furnish the details of Shipping Bill in 7 digits with port code captured (6 digits) along with the number of shipping bill.

• For export transactions, the recipient GSTIN will not be available. Therefore, it will be left blank.
• In Table 6A and 6B under the heading of  “ without payment of tax ” taxpayers  choose this option only in case of  where IGST payment is not done (under Letter of Undertaking (LUT) or Bond).  In this case, export transactions should also be reported rate wise

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7.5 Table 7: Taxable Supplies to Unregistered persons

1. Table 7A captures following details:
   1. All supplies done to an unregistered person within the state needs to be reported here irrespective of invoice value.
   2. Rate wise detail to be provided In table 7.
   3. Supplies made with e-commerce dealer shall be provided separately along with GSTIN number of each e-commerce
2. Table 7B captures following details:
   1. Table 7B captures details of supplies to unregistered person for all supplies made outside the state. However, such detail to be provided for invoice value up to Rs. 2,50,000.
   2. Rate wise detail to be provided in this table.
   3. Supplies made via e-commerce shall be provided separately along with GSTIN number of each e-commerce
   4. State-wise information to be provided for supplies made outside the state under Table 7B.
   5. Negative value can be mentioned in this table, if required

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7.6 Table 8: Details Related to Exempted, Non-GST and Nil rated Supplies

This table requires you to furnish all the mentioned supplies (Inter-State & Intra- State) to registered and unregistered person related to exempted supplies, Non-GST supplies and Nil rated supplies.

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7.7 Table 9: Corrections in the Details Furnished Related to Outward Supplies in Earlier Tax Periods

Amendments of supplies with respect to following:

• Details related to supplies to registered person furnished in Table 4,
  • Supplies to unregistered persons where invoice value is more than 2,50,000 and supplies made outside the state.
  • Supplies with SEZ unit or SEZ developer / exports / deemed exports furnished in Table 6;
• Rate wise Information needs to be furnished here.
• It includes actual details of debit or credit note issued and report of amendment done to the details furnished in the earlier tax periods. At the time of entering details related to original debit note or credit note taxpayers will have to mention the invoice detail within the first three columns. In case of revision of a credit note or debit note the information of actual debit note or credit note needs to be mentioned in the other three columns of the table.
• Place of Supply only if the location is different from the region from where the recipient belongs.
• Any debit/ credit note related to the bill issued before the designated day under the law existing needs to be reported in this table.
• Only in case of amendment in  exports transactions taxpayers have to provide shipping bills.

7.8 Table 10: Corrections in the Details Furnished Related to Outward Supplies Made to Unregistered Persons in Earlier Tax Periods

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Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be furnished in Table 10. Alongside, rate wise information to be provided under this table.

7.9 Table 11: Consolidated Statements of Advances Received or Adjusted

In the table 11 you need to furnish the following details,

• Furnish details related to the advance amount you have received in the tax period for which yet the invoice has not been issued  under table 11A. In this case, output tax liabilities will be increased for registered person.
• Advance amount received in previous tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 under table 11B.
• Amendment of information furnished in Table No. 11 in GSTR-1 statement for earlier tax periods to be provided under table – 11B.
• Rate wise information to be provided under table 11 of GSTR – 1
• Separate information for inter-state supplies and intra-state supplies to be provided.
• The Place of Supply to be provided under this table.

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7.10 Table 12: HSN or SAC Wise Information of Outward Supplies

This table shall contain a summary with the details of supplies made against a specific HSN code. You need to provide the HSN Code as per given turnover slab.

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7.11 Table 13: Furnish Details Related to Documents Submitted During The Tax Period

This section requires you to furnish all the information related to the invoices uploaded in the tax period, revised invoice, credit notes, debit notes etc.

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8. FAQs

1. Should I file GSTR-1 even if there are no sales in a month?

Yes, you have to file GSTR-1 even if you had no business in a month or a quarter under a tax period.

2. Do I need to file GSTR-1 after filing GSTR-3B?

Filing GSTR-3B is a simple summary of computation of GST Liability on monthly basis. However, GSTR-1 contains invoice wise and party wise details of outward supply. So, you need to file the GSTR-1 on a quarterly or monthly basis in addition to GSTR-3B.

3. I have opted for a composition scheme. Should I file GSTR-1?

No, you don't have to file GSTR-1. But it's mandatory to file GST CMP-08 for taxpayers under composition scheme or who opted for benefit of N/No. 2/2019-Central tax (Rates), every quarter.

4. I have filed GSTR-1 for July 2017. My annual sales are below Rs. 1.5 Crores . Should I file a quarterly or monthly return?

At the beginning of every Financial Year, you need to select whether you want to file GSTR-1 on monthly basis or quarterly basis as per your aggregate turnover of preceding year and expected turnover of current year. Once selected, option can’t be changed during the year.  Further, If your aggregate turnover is exceed during financial year, GST portal will automatically convert your quarterly return into monthly return and you have to file all GSTR-1 from beginning to till date for that financial year.

5.Can I upload the invoice only while filing the return?

There is full leverage provided for uploading invoices. But, we are advising you to upload the invoices at a regular interval, because bulk upload consumes a lot of time while filing GSTR-1.  

6. Can I correct wrong Invoice details filed in earlier GSTR-1?

Small amendments are allowed in each invoice while filing GSTR-1. It can be done within deadline and at the summary level as well. But both types of amendment come with their own limitations.

7. Can I consider any invoice left out in GSTR-1 of earlier period?

Yes, if you have failed to consider any invoice in GSTR-1 of earlier period, then you can consider the same in current month.However, you can consider such invoice only upto due date of filing of GSTR-3B of September month of the following year or date of filing of annual return, whichever is earlier.  E.g. you have not considered an invoice in GSTR-1 of January, 2020. Then such invoice can be added upto due date of filing of return of GSTR-3B of September, 2020, i.e. 20th October, 2020, or date of filing of annual return, whichever is earlier.

8.  What is the time limit to make corrections in details given in GSTR-1?

Time limit of rectification and considering left out invoices is same as mentioned in point no. 7 above, i.e., due date of filing of GSTR-3B of September month of the following year or date of filing of annual return, whichever is earlier.  

9.  What amendments are not permitted or non-permitted under GSTR-1?

Following amendments are not permitted or non-permitted under GSTR-1:a. You can not change a tax invoice to bill of supplyb. Credit Debit NotesInformation such as place of supply, customerc. GSTIN, reverse charge applied is clearly based on the Invoice associated with the detail. Therefore, those details must have to be the same with the detail of the associated invoice.If the goods receiver has already taken actions as per the details furnished by you then you are not allowed amend such invoice.

10.  Is it mandatory to enter HSN wise summary by all suppliers?

Yes, it is mandatory to enter HSN wise summary by all suppliers in case of return filing through GSTR-1 Subject to following exemptions: 1. Exemption is given to supplier having aggregate turnover of less than 1.50 crores from requirement of furnishing HSN wise summary,. 2. Further, suppliers with aggregate turnover of more than 1.50 crores but less than 5 crores may furnish HSN wise summary upto 2 digits.3. Suppliers with aggregate turnover of more than 5 crores may furnish HSN summary upto 4 digits.  However, in case of export and import of goods 8 digit HSN summary is mandatory

Read more about Various Returns under GST