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HOW TO PREPARE GST RETURN (GSTR-1) – A PRACTICAL STEP BY STEP GUIDE (SCREENSHOTS)

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:
    1. 11 data entry worksheets
    2. 1 master sheet
    3. 1 Help Instruction sheet
    4. 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.    
  8. 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
C:\Users\Asus\Dropbox\Screenshots\Screenshot 2017-07-03 14.18.24.png
 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 Invoices

Total Invoice Value


Total Taxable Value
Total Cess

5

1250901.04





Invoice NO.
Invoice Date
Invoice Value
Place of Supply
Rate
Taxable Value
Cess Amount
E-Commerce GSTIN
10001
28-Apr-17
250000.01
37-Andhra Pradesh
5.00
345600.00
20756.00
01AABCE5507R1Z4
10002
29-Apr-17
250000.01
37-Andhra Pradesh
0.00
255000.00
20756.00

10003
5-Apr-17
250000.01
37-Andhra Pradesh
12.00
255000.00
20756.00

10004
13-Apr-17
250000.01
37-Andhra Pradesh
5.00
265000.00
20756.00

10005
15-Apr-17
250901.00
04-Chandigarh
5.00
50000.00
20756.00
01AABCE5507R1Z4
10005
1-Apr-17
250901.00
04-Chandigarh
28.00
200000.00
20756.00
01AABCE5507R1Z4



Summary of Business to Commerce Small

Supplies made to consumers and unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less





Total Taxable Value
Total Cess




1226005.01
20756.00

Type*
Place of Supply
Rate
Taxable Value
Cess Amount
E-Commerce GSTIN
E
37-Andhra Pradesh
5.00
500000.00

01AABCE5507R1Z4
OE
37-Andhra Pradesh
28.00
50000.00
20756.00

E
32-Kerala
12.00
250000.00

01AABCE5507R1Z4
OE
37-Andhra Pradesh
5.00
76000.00


E
02-Himachal Pradesh
12.00
350004.56

01AABCE5507R1Z4
  • 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 Invoices

Total Invoice value

No. of Shipping Bill




6

3116813.72

6



Export Type
Invoice No.
Invoice Date
Invoice Value
Port Code
Shipping Bill No.
Shipping Bill  Date
Rate
Taxable Value
WOPAY
81510
26-Apr-17
995048.36
ASB995
184298
28-Apr-17
5.00
78788.00
WOPAY
81511
29-Apr-17
56990.00
ASB996
184299
29-Apr-17
0.00
44545.00
WPAY
81512
30-Apr-17
995048.36
ASB997
184300
30-Apr-17
12.00
48644.00
WPAY
81519
28-Apr-17
995048.00
ASB998
184301
28-Apr-17
5.00
0.00
WPAY
81520
29-Apr-17
39000.00
ASB999
184302
29-Apr-17
5.00
54548.00
WPAY
81521
30-Apr-17
35679.00
ASB101
184303
30-Apr-17
18.00
55567.00
PAY
81521
30-Apr-17
35679.00
ASB101
184303
30-Apr-17
5.00
50567.00


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 Received
Total Cess


102960.00
12720.00
Place of Supply
Rate
Gross Advance Received
Cess Amount
32-Kerala
12.00
87515.00
6819.00
02-Himachal Pradesh
5.00
15445.00
5901.00
   

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 Received
Total Cess


45000.00
4500.00
Place of Supply
Rate
Gross Advance Received
Cess Amount
01-Jammu & Kashmir
12.00
87515.00
6819.00
04-Chandigarh
18.00
15445.00
5901.00

Summary for Nil rated, exempted and Non GST outward Supplies
Details of Nil Rated, Exempted and Non GST Supplies made during the tax period
Description
Nil Rated Supplies
Exempted(other than nil rated/non GST Supply)
Non GST Supply
Inter-State supplies to registered persons
100000.00
200000.00
300000.00
Intra-State supplies to registered persons
150000.00
300000.00
235000.00
Inter-State supplies to registered persons
75000.00
45300.00
89687.00
Intra-State supplies to registered persons
90000.00
76900.00
100000.00

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

NO. Of HSN



Total Value
Total Taxable Value
Total Integrated Tax
Total Central Tax
Total State/UT Tax
Total Cess




499384.80
54.15
2147.04
8103.00
11771.00
1503.00
HSN
Description
UQC
Total Quantity
Total Value
Taxable Value
Integrated Tax Amount
Central Tax Amount
State/UT Tax Amount
Cess Amount
3401
Copper
KGS- Kilograms
2.05
99876.36
10.23
214.25
600.00
500.00
300.00
1001
Iron and steel
MTS- Metric Ton
2.05
99876.36
10.23
14.25
600.00
500.00
300.00
10083214
Fabrics
MTR-Meter
3.05
99877.36
11.23
678.00
601.00
501.00
301.00
10083215
Biscuits
NOs- Numbers
3.05
99877.36
11.23
895.00
701.00
501.00
301.00
3456721
Aerated Drinks
LTR- Liters
3.05
99877.36
11.23
345.00
5601.00
9769.00
301.00


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



Total Number
Total Cancelled



450
17
Nature of Documents
Sr. No. Form
Sr. No. To
Total Number
Cancelled
Invoice for outward supply
LKO/1001
LKO/10090
90
5
Invoice for outward supply
KNP/552
KNP/890
339
10
Debit Note
PUN/78
PUN/98
21
2
Debit Note




Delivery Challan for job work




Invoice for inward supply from unregistered person     




Refund Voucher








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