Filing of gstr-1
This query is : Open
07 September 2017
Hi sir/mam, i am facing few urgent issues in practically filing GSTR-1..if you could revert to me in due time it would be of great help to me:
1) Under Documents issued during the period TAB----- is payment & receipt voucher required to be filed by all...some people are interpreting the same as all the receipts during the month while other are refering to it as linked with advances received. Also, i don't have any expense/purchase from any unregistered person which is >5,000/- so rcm is applicable to me & no advances received or paid to anyone. Do i need to mention any payment or receipt voucher nos. in the above mentioned tab.
2) in regard to HSN wise summary TAB, i don't have turnover crossing 1.5 cr, so where should i mention the description of my goods? in the same HSN wise summary tab by leaving HSN code blank or is there any other specific place for filing the same.
3) i have a small amount mismatch with the sales value mentioned in GSTR-3B which affects my tax payable by Rs. 800 around still no tax will be payable as i have enough ITC for the period. So will there be any issue while submission of the return at final stage.
Please try to give a little explaining answer rather than just short yes/no so that i will be able to justify this in future also for filing my returns.
1) Under Documents issued during the period TAB----- is payment & receipt voucher required to be filed by all...some people are interpreting the same as all the receipts during the month while other are refering to it as linked with advances received. Also, i don't have any expense/purchase from any unregistered person which is >5,000/- so rcm is applicable to me & no advances received or paid to anyone. Do i need to mention any payment or receipt voucher nos. in the above mentioned tab.
2) in regard to HSN wise summary TAB, i don't have turnover crossing 1.5 cr, so where should i mention the description of my goods? in the same HSN wise summary tab by leaving HSN code blank or is there any other specific place for filing the same.
3) i have a small amount mismatch with the sales value mentioned in GSTR-3B which affects my tax payable by Rs. 800 around still no tax will be payable as i have enough ITC for the period. So will there be any issue while submission of the return at final stage.
Please try to give a little explaining answer rather than just short yes/no so that i will be able to justify this in future also for filing my returns.
07 September 2017
There is a correction above, RCM is not applicable to me!
07 September 2017
1. No details required to given for receipt & payment voucher.
2. No need tp give HSN wise summary as yoir turnover is below Rs.1.5 crore.
3. You cam correct it in GSTR-1,2 &3.
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07 September 2017
Thanks a lot Mam, in the second query regarding hsn wise summary still i am required to give description as mentioned in rules regarding gstr1...but i am confused regarding how to find the suitable description..as no auto fill option there
07 September 2017
2. Yes. You can use your goods usual name. No more restriction...
If you fill the details in HSN summary then you ll be enter the Description details.
If you don't fill HSN summary then no need in Description details....
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07 September 2017
Thanks sir, but actually in the rules given in cbec for filing form gstr1 , it is given that it is mandatory to give description of goods sold...so has any relaxation been provided later through any clarification?
07 September 2017
No relaxation. You have to give product name in description column.
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07 September 2017
Also the rule said HSN details as the ceiling limit 1.5cr and above businesses.
Below 1.5cr no need HSN code even a single digits. The Two digit code have many taxed items in the chapter. As per law no need at least 2digit below limit business. Then how / why we put the description...?
Bcoz, description is also very deep in goods details. No need HSN then exactly no need description...
Description needed only to the HSN code wise details. Bcoz, then only they (govt) find the items detail ....
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08 September 2017
sir i understand what you are saying but i think the rules say otherwise....you can see this to understand why i am raising the query again and again *https://cbec-gst.gov.in/pdf/03062017-return-formats.pdf* pg 11 point 16.
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08 September 2017
Yes. You are exactly correct. But, It can't says mandatory. the next point is also said the rule as T/O....
Finally we ll add the HSN the we ll fill the description details. If not no need...
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08 September 2017
Okay sir...thanks a lot...appreciate your efforts to resolve queries!
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08 September 2017
You are Most Welcome...
Good Luck....!
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