A PROJECT REPORT ON

“STUDY ON GSTR-1 FILLING PROCESS”

SUBMITTED BY

MOHIN JARODDIN MALNAS

PNR No 2052200166
ROLL NO. 221505
2022-2024
UNDER THE GUIDANCE OF
“PROF. DR. TUMULURI SRINIVAS”
SUBMITTED TO

“SAVITRIBAI PHULE PUNE UNIVERSITY”

IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD

OF THE DEGREE OF
MASTER OF BUSINESS ADMINISTRATION (M.B.A)

ASM INSTITUTE OF BUSINESS MANAGEMENT AND RESEARCH PIMPRI

CHICHWAD, PUNE-411 019
 DECLARATION

This is to declare that I, MOHIN JARODDIN MALNAS of IBMR,

Chinchwad (2022-2024), have to giveoriginal data and information to the best of my
knowledge in the project report title “A STUDY ON GSTR-1 FILLING
PROCESS” under the guidance of Dr. TUMULURI SRINIVAS and that, no part
of this information has been used for any other assignment but for the partial
fulfilment of the requirement towards the completion of the said course.

I have prepared this report independently and I have gathered all the relevant
information personally. I have prepared this project for M.B.A. for the year 2022-
2024.

I also agree in principal not to share the vital information with any other
person outside theorganization and will not submit the project report to any other
university.

Place: MOHIN JARODDIN MALNAS

Date: M.B.A (Finance)
 ACKNOWLEDGEMENT

I acknowledge my sincere thanks for the co-operation extended by the

college and all thosewho helped me in preparing and presenting the report.

I take this opportunity of expressing my profound gratitude to my guide

Dr. TUMULURI SRINIVAS ASM’s Institute of Business Management and
Research, whose continuous support has been a constant source of motivation for
me. I am extremely thankful for providing valuable guidance and attention to me.

I am also grateful to CA. AMIT RAMCHANDRA SURANA (Owner) for

sparing his valuable time and extendinghis co-operation in accomplishing my task. It
was great experience and a pleasure working with such a cooperative and friendly
environment group.

At last special thanks to Production manager and Accountant for their

valuable support in myproject. I would like to sincerely acknowledge and express
my gratitude to my friend and colleagues, who have directly or indirectly assisted me
in completing this project work.
 INDEX

Sr. No CONTENT Page No

1 EXECUTIVE SUMMARY 1

2 OBJECTIVES OF THE STUDY 2

3 RATIONALE OF THE STUDY 3

4 SCOPE OF THE STUDY 4

5 METHODOLOGY OF THE STUDY 5

6 LIMITATIONS OF THE STUDY 6

7 LITERATURE REVIWE 7

8 COMPANY INFORMATION 8

9 THEORETICAL BACKGROUND OF GST 9

10 DATA ANALYSIS 17

11 FINDINGS 57

12 SUGGESTIONS 58

13 CONCLUSION 59

14 BIBLIOGRAPHY 60
 EXECUTIVE SUMMARY

The project undertaken in the CA AMIT R. SURANA CO (Chartered Accountants)

firm. Report “A STUDY ON GSTR-1 FILLING PROCESS”. An Internship Experience in CA.
AMIT R. SURANA & CO and written to represent the 2 months of internship program done e.
This report is a blend of the knowledge and the experience of practical field.
The first part of the report consist on Introduction to internship and its importance
followed by the overview of the project and its details.
The title of the project “A study on GST Return filling” gives us broad knowledge
about GST and analysis of GST return. The study also helps to know how auditing of various
GST return done in practical world of finance.
Internship is an opportunity to Observe and understand the corporate culture, as well as
acquire knowledge, skills and learn new things. Internship provides the opportunity to
understand real how to perform in an organizations. It is the best way of knowledge gaining as
it provides as experience. Similarly the Assigned responsibility during the internship period
helps to enhance the Interpersonal and communicative skills and boost up the confidence level.
As an interne I did there internship in under Mr Amit R Surana.
The second part of the report contains of organization’s profile of CA. AMIT R.
SURANA & CO (Chartered Accountants) & the third parts of the report consist on Outline of
the task undertaken.
The methodology applied for the project was primary and secondary data. The primary
data is summery of the sales bills which is required for filling GSTR-1 and the secondary data
is collected by the various webs and articles.

Then I have written about my learning in the whole internship that is all about the
terminologies. I have made it possible to write each and every thing that I have learnt in the
organisation. I have all my practical efforts in the form of this manuscript that’s the asset for
my future career.
In last part, I have drawn an overall conclusion and attached all documents in the
Annexure part.

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 OBJECTIVES OF THE STUDY
General Objective

The project undertaken entitled “A STUDY ON GST FILING”. In this project the
process of filling is explained in detail and Steps by Steps the procedure so to enhance the GST
knowledge and Information among the students and those who have interest in GST.

Specific Objectives

To understand about the GST.

The study and learn about GST.

It help to know how the GST

portal work.

It Help to know the GST filling

prosess .

Identity the Nature of Transaction.

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 RATIONALE OF THE STUDY

Garg (2014), analysed the impact of GST on Indian tax scenario. He tried to highlight the
objectives of the proposed GST plan along with the possible challenges and opportunity that
GST brings. He concluded that GST is the most logical Steps in Indian indirect tax reforms.
Further he mentioned that experts say that GST is likely to improve the tax collection and boost
the economic development of the country.
The goods and services tax (GST) is a value-added tax (VAT) levied on most goods and services
sold for domestic consumption. The GST is paid by consumers, but it is remitted to the
government by the businesses selling the goods and services.
GST – The Goods and Services Tax, or GST, is an indirect tax law applicable across India. It
has replaced multiple indirect taxes such as excise duty, service tax, value-added tax, octroi,
entry tax, and luxury tax.
Auditing is a part of the accounting world. It is an examination of accounting and financial
records that is undertaken independently.

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 SCOPE OF THE STUDY

An internship consists of an exchange of services for experience between the student

and an organization Internship program is a good opportunity to show our learning skills that
we get from our college. Students can also use an internship to determine if they have an interest
in a particular career. It helps for:

Learn out of the books

Increment practical knowledge.

Acquire new skills.

Compare GST return invoices for auditing.

Understanding various aspects of GST which help

company at time of auditing.

How to file GST return.

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 METHODOLOGY OF STUDY

For the preparation of this report both Primary and Secondary sources of data are used.

The primary data during internship we have use primary data from
seller such as purchase and sale invoice to reconcile with the GST report
filled by the seller. This is generated by the seller party after purchase and
sales of goods and services. Its note that show the details of a transactions.
It also known as invoice.

The secondary data are collected from Annual Reports, Brochures,

Website of GST, different financial magazine, published documents. Most
of the information in this report is written on the basis of experience
gained by the internee in the Company during the period of internship.
While preparing this report I took help from company staff and group
discussion with friends. I have consulted related Departmental staff as a
Primary source. For the Secondary data I used GST website, Financial
Express website.

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 LIMITATIONS OF THE STUDY

Even though great support was provided by the organization and the staff to the Intern
during the internship period to make the work environment conducive. But transparency policy
they cannot provide internal information excess.
1. The data was not provided easily with related topic.
2. It might not be able to provide the comprehensive knowledge of the overall
functioning of the company due to Finance data is always kept confidential.
3. The time duration was too short to understand the complexities in GST and its
applicability.

Data Collection.

Limited Flexibility.

Transparency.

Limited Access to Data.

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 LITERATURE REVIEW

Garg (2014), analysed the impact of GST on Indian tax scenario. He tried to highlight
the objectives of the proposed GST plan along with the possible challenges and opportunity
that GST brings. He concluded that GST is the most logical Steps in Indian indirect tax reforms.
Further he mentioned that experts say that GST is likely to improve the tax collection and boost
the economic development of the country.
Kumar (2014), concluded that GST will help in eradicating economic distortion by
current Indian tax system and is expected to encourage unbiased tax structures which will be
indifferent to geo locations.
Sehrawat & Dhanda (2015), conducted a study focused on advantages and challenges
of GST faced by India in execution. They concluded that a simplified and transparent tax
system was the need of Indian economy. Pointing out the various advantages they said that
GST will provide India a world class tax structure and a seamless tax system but it will depend
upon effectiveness of its implementation.
Khurana & Sharma (2016), conducted a study with a view to explore various benefits
and opportunities of GST by throwing a light on its’ background, objectives of proposed GST
plan and its impact on Indian tax scenario. They concluded that GST implementation will
definitely benefit producers and consumers although its’ implementation requires concentrated
efforts of all stake holders especially central and state government.
Munde & chavan (2016), conducted a study to discuss the pros and cons of GST and
accordingly make suggestions to minimise loopholes and make it more effective. They
concluded that if the probable loopholes are dealt effectively, tax payers will accept the change
brought upon and if procedures in GST proves to be simple and assures the involvement of
interest of all stakeholders then definitely it will lead to economic development and
rationalization of prices.

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 CHAPTER NO II COMPANY INFORMATION
Company Information Where Work
Company Name

AMIT R. SURANA & CO.

Chartered Accountants Firm

Person Details
Amit Rameshchand Surana
Membership No. 123451
FRN No 127396W
Contact:
Phone No. 7721190000
Email ID. office@arsca.co.in
Address: 2nd Floor, Gurushankar Apartment, Plot No. 4A, Amravati Road, Tilak
Nagar, Nagpur-440010
In this company during the internship time period I was work as Assistant. The task assigned
were as follow:
 Journal entry.
 Ledger posting.
 Vouchering.
 Transaction entry in Tally Prime.
 Working of GSTR 9
 Working of GSTR 1
 Filling GSTR 1
On the basis of my project I used to file GSTR1 and for this I worked on R1 working of
August 2023 and that GSTR-1 is also mentioned in this report.
Cargill Enterprise Nagpur-440010
Harsh Multipurpose Services

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 1. THEORETICAL BACKGROUND OF GST

The goods and services tax (GST) is a value-added tax (VAT) levied on most goods and
services sold for domestic consumption. The GST is paid by consumers, but it is remitted to
the government by the businesses selling the goods and services.
GST – The Goods and Services Tax, or GST, is an indirect tax law applicable across
India. It has replaced multiple indirect taxes such as excise duty, service tax, value-added tax,
octroi, entry tax, and luxury tax.
Auditing is a part of the accounting world. It is an examination of accounting and
financial records that is undertaken independently.
Critics point out, however, that the GST may disproportionately burden people whose
self-reported income are in the lowest and middle income brackets, making it a regressive tax.
These critics argue that GST can therefore exacerbate income inequality and contribute
to social and economic disparities. In order to address these concerns, some countries have
introduced GST exemptions or reduced GST rates on essential goods and services, such as food
and healthcare. Others have implemented GST credits or rebates to help offset the impact of
GST on lower-income households.

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 TYPES OF GST

CGST stands for Central goods and services tax. It is levied by the central government on
the intrastate movement of goods and services, i.e., transactions within one state. The Central
goods and services tax Act 2017 govern CGST, which applies to the entire country except
Jammu and Kashmir.
SGST means State Goods and Services Tax. Under GST, an equivalent amount of SGST is
a tax levied on intrastate supplies of both goods and services by the particular state government
where the product sold is consumed.
IGST means Integrated Goods and Services Tax. The tax levied under this Act on the supply
of any goods and/or services in the course of inter-State trade or commerce and for this purpose,
A supply of goods and/or services in the course of import into the territory of India shall be
deemed to be a supply of goods and/or services in the course of inter-State trade or commerce.
Export
UTGST stands for Union Territory Goods and Services Tax, is nothing but the GST
applicable on the goods and services supply that takes place in any of the five territories of
India, including Andaman and Nicobar Islands, Dadra and Nagar Haveli, Chandigarh,
Lakshadweep and Daman and Diu called as Union territories of India. Of goods and/or services
shall be deemed to be a supply of goods and/or services in the course of inter-State trade or
commerce.

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 2. KEY FEATURES OF GST

1. One Nation, One Tax

GST has brought about the concept of “One Nation, One Tax,” which means that a uniform tax
rate is applicable across the country. This has helped in creating a unified market, reducing
compliance costs, and increasing the ease of doing business. Earlier, different states had
different tax rates, leading to confusion and compliance issues for businesses operating in
multiple states.
2. Multiple Tax Slabs
GST has a multi-tier tax structure, with different tax rates for different goods and services. The
tax slabs are 5%, 12%, 18%, and 28%. Additionally, there is a special rate of 0.25% on rough
precious and semi-precious stones, and a cess on certain goods such as cigarettes, aerated
drinks, and luxury cars. The multiple tax slabs have been introduced to ensure that essential
goods are taxed at lower rates, while luxury goods are taxed at higher rates.
3. Input Tax Credit
One of the key features of GST is the Input Tax Credit (ITC), which allows businesses to claim
credit for taxes paid on inputs used in the production of goods or services. This ensures that
taxes are not levied on taxes, and the cascading effect of taxes is removed. However, the ITC
is subject to certain conditions, such as the possession of valid tax invoices, timely filing of
returns, and payment of taxes by the suppliers.
4. Composition Scheme
The Composition Scheme is a simplified tax regime under GST, which is applicable to small
taxpayers with a turnover of up to Rs. 1.5 cr. Under the Composition Scheme, taxpayers can
pay a flat rate of tax based on their turnover, without having to maintain detailed records or
filing regular returns. However, taxpayers under the Composition Scheme are not eligible for
ITC and cannot charge GST on their supplies.
5. E-way Bill
The E-way Bill is a document that is required for the movement of goods worth more than Rs.
50,000 within or outside a state. The E-way Bill is generated electronically and contains details
such as the name of the consignor and consignee, the invoice number, the HSN code, and the
value of the goods. The E-way Bill has been introduced to ensure the seamless movement of
goods and to prevent tax evasion.
6. Reverse Charge Mechanism
Under the Reverse Charge Mechanism (RCM), the recipient of goods or services is required to
pay the tax instead of the supplier. RCM is applicable to certain specified goods and services,
and it ensures that tax is collected even from unregistered suppliers. The RCM has been
introduced to prevent tax evasion and ensure that the tax base is widened.
7. Electronic Filing and Payment

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GST has introduced electronic filing and payment of taxes, which has made the tax system
more efficient and transparent. Taxpayers can file returns and make payments online, which
has reduced the time and cost involved in compliance. The GSTN portal has been developed
to enable taxpayers to file returns and make payments electronically.
8. Threshold Exemption
GST provides for a threshold exemption, which means that small businesses with an annual
turnover of up to Rs. 40 lakhs are exempt from GST. In the case of certain special category
states, the threshold limit is Rs. 20 lakhs. This exemption has been provided to reduce the
compliance burden on small businesses and encourage entrepreneurship.
9. HSN Code
GST has introduced the use of Harmonized System of Nomenclature (HSN) code for the
classification of goods and services. The HSN code is a globally recognized system for the
classification of goods, and it helps in the identification and taxation of goods and services.
The HSN code has been introduced to ensure uniformity in the classification of goods and
services and reduce disputes related to classification.
10. Dual GST System
The GST structure in India is a dual GST system, which means that both the Central and State
governments have the power to levy GST. The GST Council, which is headed by the Union
Finance Minister and comprises the Finance Ministers of all the states, determines the tax rates
and other modalities of the GST. The GST structure comprises of the Central Goods and
Services Tax (CGST), the State Goods and Services Tax (SGST), and the Integrated Goods and
Services Tax (IGST).

HISTORY OF GST

On July 1st 2017, the Goods and Services Tax implemented in India. But, the process
of implementing the new tax regime commenced a long time ago. In 2000, Atal Bihari
Vajpayee, then Prime Minister of India, set up a committee to draft the GST law. In 2004, a
task force concluded that the new tax structure should put in place to enhance the tax regime
at the time.
In 2006, Finance Minister proposed the introduction of GST from 1st April 2010 and in
2011 the Constitution Amendment Bill passed to enable the introduction of the GST law. In
2012, the Standing Committee started discussions about GST, and tabled its report on GST a
year later. In 2014, the new Finance Minister at the time, Arun Jaitley, reintroduced the GST
bill in Parliament and passed the bill in Lok Sabha in 2015. Yet, the implementation of the law
delayed as it was not passed in Rajya Sabha.
GST went live in 2016, and the amended model GST law passed in both the house. The
President of India also gave assent. In 2017 the passing of 4 supplementary GST Bills in Lok
Sabha as well as the approval of the same by the Cabinet. Rajya Sabha then passed 4
supplementary GST Bills and the new tax regime implemented on 1st July 2017

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 GST COUNCIL

The GST Council is a constitutional body responsible for making recommendations on issues
related to the implementation of the Goods and Services Tax (GST) in India. In this body there
are 33 members selected by the government of India.

TYPES OF GST RETURN

GSTR-1: Is a monthly or quarterly return that should be filed by every registered GST
taxpayer, except a few as given in further sections. It contains details of all outward supplies
i.e. sales.
GSTR-2B: Is an auto-drafted ITC statement which is generated for every normal taxpayer on
the basis of the information furnished by his suppliers in their respective GSTR-1/IFF, GSTR-
5 (non-resident taxable person) and GSTR-6 (input service distributor).
GSTR-3B: Form GSTR-3B is a simplified summary return and the purpose of the return is for
taxpayers to declare their summary GST liabilities for a particular tax period and discharge
these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax
period.

GSTR-4: Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial
year, by the taxpayers who have opted for composition scheme during the financial year, or
were in Composition scheme for any period, during the said financial year, from 1st April, 2019
onwards.
GSTR-5: The Goods and Services Tax Return 5 is a document/statement that has to be filed by
every registered non-resident taxable person for the period during which they carry out
businesses transactions in India. This can either be done online or from a tax facilitation centre.
GSTR-5A: Is a return to be furnished by Online Information and Database Access or Retrieval
(OIDAR) services provider, of the services provided to non-taxable persons, from a place
outside India to a person in India.
GSTR-6: The Goods and Services Tax Return 6 is a document/statement that has to be filed
every month by organizations who are also Input Service Distributors.
GSTR-7: Is a monthly return filed by individuals who deduct tax at source or TDS under the
Goods and Services Tax (GST). Every GST registered individual who deducts TDS under GST
must file in Form GSTR-7 by the 10th of next month. The form contains details of TDS
deducted, TDS payable, TDS refund, etc.
GSTR-8: is a return to be filed by the e-commerce operators who are required to deduct TCS
(Tax collected at source) under GST. GSTR-8 contains the details of supplies effected through
e-commerce platform and amount of TCS collected on such supplies.
GSTR-9: Is an annual return to be filed once for each financial year, by the registered taxpayers
who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are

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required to furnish details of purchases, sales, input tax credit or refund claimed or demand
created etc.
GSTR-9A: Is an annual return that has to be filed by business owners who are part of the
composition scheme. This return will include all the information that the composite dealers
have provided in their quarterly returns during the financial year. Latest Update as per the 37th
GST Council Meeting.
GSTR-9C: Is a reconciliation statement between the annual GSTR-9 of a financial year and the
audited financial statements of the taxpayer? Every registered taxpayer whose turnover exceeds
Rs. 2 cr during a financial year is required to file this reconciliation statement.
GSTR-10: The Goods and Services Tax Return 10 is a onetime document/statement that has to
be filed by a registered taxpayer whenever they cancel their GST registration or at the time of
closing down a business (either voluntarily or because of a government order).

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 VARIOUS SLAB RATES IN MAHARASHTRA

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 DATA ANALYSIS

PROCESS OF GST RETURN FILLING.

The due date for GSTR-1 is usually 11th of the succeeding month (previously, it was 10th of
the next month until September 2018). For quarterly filers, the due date is the 13th of the
month following the quarter.
 The GSTR-1 return can be filed on the GST Portal/ GSTN. But there are some
challenges that you may face while importing data:
 If the number of sales invoices is more than 500, then the GST Offline Utility has to
be downloaded and the return file needs to be generated from this offline utility.
 There is no option to perform bulk action on invoices.
 The HSN-wise summary has to be manually filled in.
 Bulk import and updating of sales invoices
 Upload of sales details at a click of a button. No need to login to the GST Portal.
 Auto filling of HSN-wise summary based on sales details imported by you.
Log in and navigate to the GSTR-1 return
First Steps Login to the GST Portal. This portal introduce by the government of
INDIA.
https://services.gst.gov.in/services/login
When we login the portal by default Go to Services. In the drop-down click on Returns >
Returns Dashboard

This will take you to the Return filing page. From the drop down menu, select the
financial year and the month for which you want to file the return. Click on ‘Search’.

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Select quarterly or monthly GSTR-1 filing

Steps 1: The ‘Option form for quarterly return filing by normal taxpayer page’ is displayed.
Steps 2: Choose ‘yes’ or ‘no’ for the questions listed below, as applicable: “Whether your
aggregate turnover during the Previous Financial Year was up to Rs. 1.5 Crores or Do you
expect your aggregate turnover during the Current Financial Year to be up to Rs. 1.5
Crores?”.
I. In the case of ‘yes’ for the first question– Select ‘yes’ or ‘no’ for the second question
“Would you like to opt for quarterly filing of tax return?”
1. If yes, click on the submit button.

A pop-up will open on the screen to confirm quarterly return filing. Click on proceed.

A success message will be displayed.

2. In case of No: Click the submit button.

A pop-up will open on the screen to confirm monthly return filing. Click on proceed.

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A success message will be displayed.

II. In case of No for the first question: Click the submit button.

A message will be displayed. Clicks proceed.

III. Editing the return filing frequency: If a taxpayer wants to change the preference for

return filing, follow the Stepss below:

1. Click on the ‘Edit’ button.

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2. Change the preference as required, and click on ‘Submit’.

A message will be displayed stating that the return filing frequency has been changed. Click

on ‘Close’. On the GSTR-1 return page, the return filer has two option – Prepare the return

online or offline. Let us take a look at the process of preparing the return online. Click on

‘Prepare online’.

This will take you to Details of outward supplies of goods or services. Following details need

to be filled here-

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Aggregate Turnover of previous Financial Year. For example, for the returns of July 2017 to

March 2017, Financial Year means 1st April 2016 to 31st March 2017.

Aggregate Turnover for April 2017 to June 2017.

GSTR-1 return Enter details for the current tax period in the various tiles

GSTR-1 – Invoice Details

 4A, 4B, 4C, 6B, 6C – B2B Invoices

 5A, 5B – B2C (Large) Invoices
 9B – Credit / Debit Notes (Registered)
 9B – Credit / Debit Notes (Unregistered)
 6A – Exports Invoices
 9A- Amended B2B invoice
 9A- Amended B2C large invoice
 9A- Amended Export invoices
 9C- Amended Credit/Debit Notes (Registered)
 9C- Amended Credit/Debit Note (Unregistered)

GSTR-1 – Other Details

 7- B2C Others
 8A, 8B, 8C, 8D – Nil Rated Supplies
 11A(1), 11A(2) – Tax Liability (Advances Received)
 11B(1), 11B(2) – Adjustment of Advances
 12 – HSN-wise-summary of outward supplies
 13 – Documents Issued 11A – Amended tax liability (Advance received)
 11B Amended of Adjustment of Advances
 10- Amended B2C (Others)

B2B
4A, 4B, 4C, 6B, 6C – B2B Invoices

All B2B Invoice details are required to be entered inside this tile.

Steps 1 – Click on the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile.

Steps 2 – Click on Add Invoice

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Steps 3 – The following details should be entered on this page –

 Select the check box for Deemed Exports, SEZ Supplies with Payment or SEZ
Supplies without Payment, if applicable.
 Enter the receivers GSTIN/ UIN. Once this is done the Receivers Name, POS and
Supply Type will be auto populated.
 Enter the Invoice No., Invoice Date and Invoice Value
 In case the supply attracts reverse charge or supply is through e-commerce operator
select the check box.
 Enter the Taxable Value of supplies made in the taxable value field. Based on inter-
state or intra-state transactions CGST and SGST or IGST will appear in the amount of
tax field. The Amount of tax is auto calculated based on the taxable value entered.
 Click on Save once all the details are entered.

Steps 4 – You will be redirected to a page where you can see the summary of all the invoices
entered. You can edit/delete invoices here (under Actions).

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Steps 5 – Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page.
You can add invoice of a particular receiver by clicking on a receiver details and clicking on
add invoice button at the bottom of the page.

Steps 6 – Click on Back button to go back to GSTR-1 page. You will see that the B2B
Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value,
Total taxable value, and total tax liability.

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B2C

2. 5A, 5B – B2C (Large) Invoices

All outward supplies made to a consumer and the invoice value is more than Rs 2.5 lakh has
to be entered in this tile.
Steps 1 – Click on the 5A, 5B – B2C (Large) Invoices tile.
Steps 2 – You will see a summary of the B2C (Large) Invoices. Click on Add Invoice to add
a new invoice.

Steps 3 – The following are the details that should be entered on this page –
 In the POS field select the state where the goods are delivered in the drop down. The
supply type will be auto-populated based on this.
 Enter the Invoice No., Invoice Date, Total Invoice Value.
 In case the supply is made through e-commerce operator tick the checkbox ‘Is E-
commerce’.
 Enter the Taxable Value of supplies made in the taxable value field. Based on inter-
state or intra-state transactions CGST and SGST or IGST will appear in the amount of
tax field. The Amount of tax is auto-calculated based on the taxable value entered.
 Click on save once the details are entered.

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Steps 4 – You will be redirected to a page where you can see the summary of all the invoices
entered. You can edit/delete invoices here (under Actions).

Steps 5 – Click on Back button to go back to GSTR-1 page. You will see that the B2B
Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value,
Total taxable value and total tax liability.

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CDN

3. 9B – Credit / Debit Notes (Registered).

As the heading suggests this tile is to add the Credit and Debit Note issued to registered
dealers.
Steps 1. Click on the 9B – Credit / Debit Notes (Registered) tile.
Steps 2. On the summary page click on Add Details to add Credit or Debit Note.

Steps 3 – In this page the following details need to be entered –

 Enter the Receivers GSTIN. The name will get auto populated.
 Enter the Debit/ Credit Note no. and Date.
 In the Original Invoice No. and Date field enter the date and number of the invoice
against which the debit note or credit note is issued.
 In the Note Type drop down select whether the details added are for a debit note,
credit note or refund voucher.
 Enter the Note Value and the Reason for Issuing Note.
 If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST
Regime.
 Enter the Taxable Value of goods or services in the taxable value field. Based on inter-
state or intra-state transactions CGST and SGST or IGST will appear in the amount of
tax field. The Amount of tax is auto calculated based on the taxable value entered.

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  Click on save once the details are entered.

Steps 4 – Click on back button to go back to GSTR-1 page. You will see the summary of all
the debit notes/ credit notes/ refund vouchers added.

4. 9B – Credit / Debit Notes (Unregistered)

This tile is to add the Credit and Debit Note issued to unregistered dealers.
Steps 1 – Click on the Credit / Debit Notes (Unregistered) tile.
Steps 2 – On the summary page click on Add Details to add Credit or Debit Note.

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Steps 3 – The following are the details that should be entered on this page –

 Choose the right type from the drop down like B2CL, export without payment, etc.
 Enter the Debit/ Credit Note no. and Date.
 In the Original Invoice No. and Date field enter the date and number of the invoice
against which the debit note or credit note is issued.
 In the Note Type drop down select whether the details added are for a debit note,
credit note or refund voucher.
 Enter the Note Value and the Reason for Issue of Note.
 If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST
Regime.
 Enter the Taxable Value of goods or services in the taxable value field. Based on inter-
state or intra-state transactions CGST and SGST or IGST will appear in the amount of
tax field. The Amount of tax is auto calculated based on the taxable value entered.
 Click on save once the details are entered.

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Steps 4 – You can see the summary of all the debit notes/ credit notes/ refund vouchers issued
to unregistered dealer added here.

Amendments

5. 6A – Exports Invoices
Invoices for supplies exported has to be added in this section.
Steps 1 – Click on the 6A – Exports Invoices tile.
Steps 2 – On the summary page click on Add Details to add invoice of exports.

Steps 3 – The following details have to be entered here –

 Enter the Invoice No., Invoice Date and Port Code details in the respective fields
 Now enter details of Shipping Bill Number and Date
 In the Total Invoice Value field, enter the total amount of all the goods or services
supplied
 In the GST Payment select from the dropdown if GST is paid or not.
 Enter the Taxable Value. IGST will be auto calculated
 Click on Save.

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Steps 4 -Click on back button to go back to GSTR-1 page. You will see the summary of all
the Export Invoices added.

6. 9A- Amended B2B invoice

a taxpayer shall follow the Steps below for making amendments in details of outward

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supplies already furnished in the returns of prior periods.
Steps 1: Click on the 9A – Amended B2B Invoice tile.

Steps 2: Select the financial year from the drop down list. Then, enter the invoice number
which you want to amend from the earlier tax period. Click on the ‘Amend invoice’ button.

Steps 3: Enter the revised invoice number under the ‘Revised invoice number’ field. Select
the revised invoice date from the calendar and make other changes as required. Click on
‘Save’.

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The taxpayer will be redirected to the previous page with a message as shown below.

Steps 4: Click on ‘Back’. The taxpayer will be redirected to the GSTR-1 landing page and
the ‘9A – Amended B2B invoices’ tile in the GSTR-1 will reflect the number of invoices
which are amended along with the total tax liability. The taxpayer will have to pay tax only
on the differential tax amount in the current tax period.
7. 9A- Amended B2C large invoice

Steps 1: Click on the ‘9A- Amended B2C (large) invoice’ tile.

Steps 2: Select the financial year from the drop down list. Then, enter the invoice number
which you want to amend from the earlier tax period. Click on the ‘Amend invoice’ button.

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Steps 3: Enter the revised/original invoice number for the invoice to be amended. Select the
revised/original date using the calendar. Make amendments in the invoice as per requirement,
and then click on ‘Save’.

A taxpayer will be redirected to the previous page with the message displayed below.

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The GSTR-1 landing page will reflect the number of invoices amended, along with total tax
liability. The taxpayer has to pay tax only on the differential tax amount.

8. 9A- Amended Export invoices

A taxpayer shall perform the Steps given below, to make amendments in the export invoices:
Steps 1: Click on the ‘9A- Amended export invoices’ tile.

Steps 2: Select the financial year from the drop-down list. Then, enter the invoice number
which you want to amend from the earlier tax period. Click on the ‘Amend invoice’ button.

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Steps 3: Enter the revised/original invoice number for the invoice to be amended. Select the
date using the calendar and then make the amendments as required. Click on ‘Save’.

A taxpayer will be redirected to the previous page with the message displayed below.

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On the GSTR-1 landing page, the ‘9A – Amended export invoices’ tile will reflect the number
of invoices amended, along with the total tax liability. The taxpayer has to pay tax only on the
differential tax amount.

9. 9C- Amended Credit/Debit Notes (Registered)

Steps 1: Click on the ‘9C- Amended credit/debit notes (Registered)’ tile.

Steps 2: Select the financial year and enter the credit/debit note number which you want to
amend from the earlier tax period. Then, click on the ‘Amend note’ button.

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Steps 3: Update the revised credit/debit note number. Select the date from the calendar. Make
amendments as required. Then, click on the ‘Save’ button.

A taxpayer will be redirected to the previous page with the message displayed below.

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Click on the ‘Back’ button. On the GSTR-1 landing page, the ‘9C- Amended credit note/debit
note (Registered)’ tile will be updated with the number of invoices amended along with the
taxable value. A taxpayer will have to pay the differential tax amount (net of amended debit
notes – amended credit notes)

10. 9C- Amended Credit/Debit Note (Unregistered)

Select the 9C amended credit/debit note (Unregistered) tile and then follow the same Stepss
as mentioned above.

B2C Others

1. 7- B2C Others
All supplies that are B2C and the amount is less than Rs 2.5 lakh, the details of those invoices
have to be entered here.

Steps 1 – Click on the 7- B2C Others tile.

Steps 2 -Select E-commerce tab to add details for a transaction through E-commerce or else
select Other than E-commerce tab in case transaction is through non E-commerce. Click on
Add Details button on the bottom right.

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Steps 3 – The following details have to be entered here –
 Select Place of Supply (State Code) where supply was delivered. The Supply Type
field gets auto populated
 Enter the Value of Taxable supplies made
 Select Rate of GST applicable
 Enter GSTIN of e-commerce operator(if any)
 Click on Save

Steps 4 -Click on back button to go back to GSTR-1 page. You can see the summary of B2C
others invoices here.

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2. 8A, 8B, 8C, 8D – Nil Rated Supplies

All supplies made which attract nill rate of GST should be entered in this tile.
Steps 1 – Click on the 8A, 8B, 8C, 8D – Nil Rated Supplies tile
Steps 2 -Click on edit to make the fields editable.

Steps 3 – Now enter Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply),
and Non-GST Supplies Amount for the following category –
 Inter-state supply to a registered dealer
 Inter-state supply to an unregistered dealer
 Intra-stare supply to a registered dealer
 Intra-stare supply to an unregistered dealer
Steps 4 – Click on save and a success message will be displayed on top.

Steps 5 -Click on back button to go back to GSTR-1 page. You can see the summary of all nil
rated supplies made.

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3. 11A (1), 11A (2) – Tax Liability (Advances Received)

All the supplies for which advances were received from the receiver of supplies but invoice
was not raised will be entered here.
Steps 1 – Click on the 11A (1), 11A (2) – Tax Liability (Advances Received) tile
Steps 2 -Click on Add Details button on the bottom right.

Steps 3 – The following details are required to be entered on this page –

 Select Place of Supply (State Code) where supply was delivered. The Supply Type
field gets auto populated
 Enter the Gross Advance Received. IGST or CGST and SGST will be calculated
automatically based on supply type (inter-state or intra-state)
 Click on Save

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Steps 4 -Click on back button to go back to GSTR-1 page. You can see the summary of
adjustment of advances.

4. 11B (1), 11B (2) – Adjustment of Advances

Details of all the invoices raised in the month for which return is being filed but advance was
received and tax was already paid in the previous months has to be entered here
Steps 1 – Click on the 11B (1), 11B (2) – Adjustment of Advances tile
Steps 2 – Click on Add Details button on the bottom right.

Steps 3 – The following details have to be entered here –

 From the drop-down select the POS i.e. state in which the outward supply is made.
The supply type will get pre-filled based on the POS selection

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  Enter the amount received as an advance in Gross Advance Adjusted field. The IGST
or CGST and SGST will be auto calculated
 Click on save button

Steps 4 – Click on back button to go back to GSTR-1 page. Here you can see the summary of
adjustment of advances.

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HSN

5. 12 – HSN-wise-summary of outward supplies

The GSTR-1 return requires a dealer to provide HSN-wise summary of outward supplies and
rate wise along with quantitative details.
Steps 1 – Click the HSN-wise summary of outward supplies tile.
Steps 2 – Click on Add Details button on bottom right.

Steps 3 – The following are the details to be provided on this page –

 HSN Code of outward Supplies
 Description of the outward supplies
 In the ‘UQC’ drop-down select the quantity of the supplies. KGs, Litters, etc.
 Enter the Total Quantity, Total Value and Total Taxable Value of the outward supplies
 Now enter the IGST or CGST and SGST based on the type of sale made viz a viz
inter-state or intra-state
 Click on Add and on the next page click on save button.

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Steps 4 – Click on back button to go back to GSTR-1 page. Here you can see the summary of
HSN-wise outward supplies.

6. 13 – Documents Issued
Every taxpayer is required to provide details of the total document issued during a month.
Steps 1 – Click on the tile Documents Issued
Steps 2 – Click on Add Document

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Steps 3 – There are will be 12 categories of documents. Enter the serial no. of invoice issued,
Total number of invoices issued and cancelled invoices in respective fields. The net invoices
field will be auto populated.

Steps 4 – Click on save once all the documents details are entered.

7. 11A – Amended tax liability (Advance received)

Steps 1: Click on the 11A- Amended tax liability tile.

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Steps 2: Select:
 Financial year- For which the taxpayer wants to make amendments
 POS- For the line item of the declarations of the previous tax periods.
 Return filing period- For declarations of previous tax periods.
 Click on the ‘Amend invoice’ button.

Steps 3: Make the amendments as required. But, the place of supply cannot be amended.
Click on ‘Save’

The taxpayer will be directed to the previous page with the message displayed below.

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On the GSTR-1 landing page, the ‘11A- Amended tax liability (Advance received)’ tile will
be updated with the number of invoices amended along with the taxable value. The taxpayer
will have to pay tax in this tax period only on the differential tax liability.

8. 11B Amended of Adjustment of Advances

Steps 1: Click on the ‘11B – Amended of adjustment of advances’ tile.

Steps 2: Select:
 Financial year- For which the taxpayer wants to make amendments
 POS- For the line item of the declarations of the previous tax periods.
 Return filing period- For declarations of previous tax periods.
 Click on the ‘Amend invoice’ button.

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Make the changes as required. Note that you cannot amend the place of supply. Click on the
‘Save’ button.

A taxpayer will be redirected to the previous page with a “Request accepted” message

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Click on the ‘Back’ button. On the GSTR-1 landing page, the ‘11B- Amended of adjustment
of advances’ tile will be updated with the number of invoices amended along with the taxable
value. The taxpayer will have to pay tax in this tax period only on the differential tax liability.

Steps 1: Click on the ‘10 – Amended B2C (others)’ tile.

Steps 2: Select the year and month of the line items of declarations of previous tax periods
from the drop-down list. Then select the original POS and click on the ‘Amend details’
button.

Steps 3: Select the revised/original state code from the drop down list. Make the amendments
as required. Note that the place of the supply field cannot be amended. Click on ‘Save’.

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The taxpayer will be directed to the previous page with the message displayed below.

Click on the ‘Back’ button. On the GSTR-1 landing page, the ‘10- Amended B2C (others)’
tile will be updated with the number of invoices amended along with the taxable value. The
taxpayer will have to pay tax in this tax period only on the differential tax liability.

Generate the GSTR-1 summary: Scroll to the bottom of the page and click on the
‘Generate GSTR-1 summary’ to include the auto-populated details pending for action by the
recipients.

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The following message will appear on the screen once the summary has been generated. You
can check back after one minute.

After the summary is generated, a success message will appear on top of the page.

The summary will be generated by the GST Portal automatically at intervals of 30 minutes.
To view the summary instantly after adding invoices, you can generate the summary by
clicking on the ‘Generate GSTR-1 Summary’ button. However, the summary can be
generated only at intervals of 10 minutes. If you attempt to generate the summary before 10
minutes have elapsed, you will notice an error message on the top of the page.

Preview the GSTR-1.

Once the GSTR-1 summary has been generate, click on the ‘Preview’ button. This will
download the draft summary of the GSTR-1 return for your review. It is recommended that
you review the summary of entries made in the various sections submitting the GSTR-1.

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Acknowledge and submit the GSTR-1 return.
Once the GSTR-1 return is ready to be submitted, select the acknowledgement
checkbox confirming that you have reviewed the details and that the information furnished is
correct, and that you are aware that no changes can be made after submitting the GSTR-1.
Once you select the acknowledgement checkbox, the submit button will be enabled.

Click on the ‘Submit’ button to submit the GSTR-1. A pop-up will open. Click on ‘Proceed’ if
you wish to confirm submission. The GSTR-1 status will change to ‘Submitted’.

File GSTR-1 with DSC or EVC

Once the GSTR-1 return has been submitted, click on the ‘File Return’ button.

Click on ‘File with DSC’ or ‘File with EVC’, as applicable, to file the GSTR-1 return. Select
the digital signature if filing through DSC mode, or enter the OTP sent on the mobile number
and email address of the authorised signatory to file via EVC mode.

A success message and the ARN will get displayed on successful filing.

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 FINDINGS
From the project undertaken, it is found that:

During the filing process most of the time server is down. So it becomes tedious and
hectic later on, since it’s a Government portal and mandatory of the filing of GST is
online.

HSN voucher sometimes a vendor gets too many vouchers to be loaded, but then eleventh
hour it becomes complicated while the entries are made, either the HSN numbers create
a problem.

After generating invoices, the taxpayers will upload the invoice details on Invoice
Registration Portal (IRP), which in turn will generate a unique invoice reference
number (IRN), a QR code and digitally sign it.

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 SUGGESTIONS

Company should contact the various industries on regular basis to avoid last minute of filing
and procedures.

Awareness of filing the GST on time, so that penalty and various issues are not created.

Vendors need to be given information related HSN vouchers so that during filing it
does not create a problem.

Those who completed n numbers transaction in month they need to use the e invoice.
Because manually entering data is time consuming and most of the time while entering
the data it may go wrong and the auditor does the rectification in the invoice which is
time consuming for the vendor.

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 CONCLUSION

 Through the summer internship project I got a chance to work with a Chartered
Accountant that was a really helpful for my future. During my internship I got a
chance to learn about how the actual finance industry works and Organisation flow.
 There I worked as Assistant. I have completed the task assigned to me like Ledger
posting, Journal entry, Vouching and filling the GST return.
 I consumed a lot of knowledge about how the GST actually works and how we can
fill a GSTR1 and its importance.
 Even I studied and prepared GSTR1 FILLING in this project. I have mentioned in
detail the process of GSTR1 filling and also its scope.

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 BIBLIOGRAPHY

GST Flyer Chapter 38. (2018). Retrieved from Goods Transport Agency in GST.

About Us Retrieved from Goods and Services Tax Council.

FAQ Transport and Logistics. (2019). Retrieved from Central Board of Indirect Taxes and
GST Analysis and Opinions. (2020). Retrieved from Clear Tax.

GST Basics. Retrieved from GST Edge: https://blog.gstedge.com/gst-basics/

Impact of GST – Aviation. (2018). Retrieved from PWC.

India’s media and entertainment sector. (2019). Retrieved from PWC.

PTI, P. T. (2020). GST Collection. GST collections in March dip below one lakh crore mark at Rs
97,597.
Types of GST Returns. Clear Tax.
Worldwide VAT, GST and Sales Tax Guide. (2019). In E. &. Young.

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