Avoid these 5 Typical Errors in GSTR-1

You’re probably wondering how to prevent frequent errors when filing GSTR-1. As a result, we have compiled a list of 5 typical errors to help you avoid them while filing GSTR-1.

5 Typical Errors in GSTR-1 

Aggregate Turnover (Aggregate Turnover) 

Since Column 3(a) asks for “aggregate turnover,” we must provide information on turnover on an all-India basis, i.e. PAN basis, as Section 2(6) defines “aggregate turnover” as the total value of all taxable supplies (excluding the value of inward supplies on which tax is payable on a reverse charge basis), exempt supplies, exports of goods or services or both, and inter-State supplies of persons having the same PAN. It shall be noted that aggregate turnover needs to determine on a PAN India basis, not including CGST, SGST, IGST, UTGST, and CESS. 

Error: “Invoices Already Submitted” while adding a digital signature for submitting a refund 

After submitting GSTR-1 using EVC or DSC, the message “Error: Invoices Already Submitted” may appear. The GSTN was unable to remedy this technical issue, however, there is a workaround. 

• Go to the web browser’s settings. 
• Select advanced options. 
• Navigate to the privacy and security section. 
• Clear browsing data to clear caches and cookies created at the start of the session. 
• Return to the settings page and type cookies. 
• All cookies will be shown; in the search box, search “GST.” 
• Delete any cookies connected to GST. 
• Return to the GST Portal to complete your return filing, since the “Invoices Already Submitted” error will no longer appear. 

Invoice-by-invoice data uploading errors in GSTR-1 

You must upload invoice-by-invoice data for all sales in GSTR-1, including invoice date, invoice number, GST rate, location of supply, and so on. Because this data must be entered manually, there is a greater likelihood that you will make an error when uploading them. As a result, it is critical for a taxpayer to properly complete the GSTR-1 Form, as there is no way to change it. 

Failure to file your NIL return 

There are still some misconceptions that if a taxpayer does not make a sale during the taxable period, the taxpayer is not required to file the GSTR-1. However, he or she must pay penalties for late submission of the GSTR-1 Form as a result of this error or mistake. As a result, it should be highlighted that every GST-registered taxpayer must file a NIL return to declare that they had no transactions during the taxable period. 

Errors while Filing a NIL GSTR-1 

i. Taxable turnover from B2B transactions must be submitted by tax rate: If many products are sold in a single bill that is subject to the same tax rate, the items must be combined for reporting purposes on the GSTR-1 form. 

ii. The date on the Shipping Bill should be after the date on the Invoice. 

Ascertain that the shipping bill date falls after the export invoice date. In certain circumstances, the date on the shipping bill and the date on the invoice are the same. 

iii. Sale to a Special Economic Zone (SEZ) 

When entering an SEZ GSTIN number for B2B supplies, the portal should instantly unfreeze the checkbox for SEZ supplies with payment, however, this does not happen in many circumstances. In this scenario, you must advise your SEZ customer to submit a message to the GST site for their GSTIN to be categorized as an SEZ GSTIN. 

iv. Values not appearing in the table 

If the values in the GSTR-1 tables are not reflected on the outside section of the tables after you have input the data, click the “generate GSTR1 summary button” to update the values in those tables. 

Reporting outward supplies under the incorrect GST head 

As the GSTR-1 Form includes many heads, there are numerous cases where the taxpayer reports outward supplies under the incorrect head. One typical example is providing incorrect information in zero-rated and exempt supplies. The taxpayer must ensure that the GSTR-1 Form is filled out correctly To prevent making these mistakes.