Preparing your GSTR-1

GSTR-1 reports your outward supplies for a month. SmartLedger builds it from your sales invoices and credit and debit notes, lets you add or correct entries, and then files it on the GST portal for you. You don't need to download a JSON file or upload anything to the portal yourself.

Before you start

• Add the GSTIN to your company and record the month's sales invoices and credit notes.
• SmartLedger prepares GSTR-1 month by month. Quarterly GSTR-1 under QRMP and IFF aren't supported yet.

The GSTR-1 overview

Go to GST → GSTR-1. The GSTR-1 Filing page shows:

• A banner for the next return due, with Start Filing or Continue Filing.
• Tiles for Filed, In draft, Overdue, YTD tax liability and YTD taxable value.
• Return Periods — one card per month with a chip such as FILED, FILED LATE, DUE, IN DRAFT · STEP 2/3, OVERDUE, UPCOMING or NOT COUNTED. Click a card to open that month.
• Filing History — filed returns for the chosen financial year, filtered by All, Regular or Nil. Click Sync with portal to bring in returns filed outside SmartLedger. These show as Filed elsewhere.

Start a filing

1. Click + New Filing.
2. Choose the FINANCIAL YEAR, PERIOD (MONTH) and RETURN TYPE (Regular or Nil).
3. Check the due date shown below the fields, then click Start Filing.

The filing has three steps: Add Invoices, Review Summary and File Return. For a Nil return there is nothing to add or review, so click Go to File Return.

Add invoices

1. On the Sync from books tab, click Pull Invoices.
2. Check the counts SmartLedger shows: B2B invoices, B2CS entries, B2CL invoices, Credit/Debit notes, Export invoices and HSN entries.
3. To add or correct entries by hand, click + Add manually.
4. Pick a section tab, such as B2B, B2CL, B2CS, CDN, EXPORTS, HSN, Nil Rated, Docs Issued, or an amendment table such as B2BA.
5. Fill in the row and click + Add. Use the bin icon to remove a row.
6. Click Next: Review.

SmartLedger checks each row as you add it. For example, an intra-state supply must use CGST and SGST, an inter-state supply must use IGST, and it warns you when an invoice looks too small for B2CL and belongs in B2CS. To amend a credit or debit note filed in an earlier return, click Amendment mode: OFF on the CDN tab to turn it on, then enter the original note number and date.

Review the summary

The Review Summary step shows Total Invoices, Taxable Value, IGST, CGST, SGST and CESS, and a Table-wise Breakup by section.

1. Under GSTR-1 Turnover Values, check Gross turnover (gt) and Current period turnover (cur_gt). SmartLedger fills them from your sales invoices. Correct them if your books are incomplete for that period. Both are required.
2. Check the totals and the breakup carefully. Click Back to Invoices if anything needs fixing.
3. Click Next: File Return.

Tips

• Invoices without a valid customer GSTIN or place of supply would be rejected by the portal. The Blocking errors figure on the GST Summary counts them, so fix them on the invoice first.
• File GSTR-1 before GSTR-3B. GSTN fills GSTR-3B's liability from it.
• After the due date a late fee of ₹50 a day applies (₹20 for a nil return).

Related articles

• Filing your GSTR-1 on the GST portal
• Connecting to the GST portal
• Your GST summary
• Creating a New Sales Invoice