GST Update: GSTN Launches Improvements in GSTR-1 | TranZact

Dec 14, 2021 in Documents



On the 26th of Last month, the GST Council has released an advisory to announce the new Improvements that they are launching and providing in the FORM GSTR 1/IFF. The Government is trying to provide a more enhanced and user-friendly experience to taxpayers on GST Portal

Additionally, they are trying to introduce and implement further changes incrementally in a phased manner. They are doing this to familiarize the users (in this case, we are all taxpayers) to ensure that we adapt to these changes smoothly.

But going further with these new updates, let's explain a little about GSTR-1 and what it is for our readers to whom this a new concept.

What is Form GSTR-1?

The Form GSTR-1 is a return statement that every registered taxpayer files monthly or quarterly according to their aggregate turnover limit. In this Form, they need to provide details of sales and other outward supplies made during the period.

What are the new Improvements in GSTR-1?

1. Reorganized GSTR-1 Dashboard.

For the taxpayers, the revamped Form GSTR-1/IFF will give an enhanced experience for the online user interface. In the Return Form Dashboard following changes will be there -

GSTR-1 Dashboard GSTR-1 Dashboard
  1. Now, the Dashboard will be divided into 2 sections only. These sections will be ADD RECORD DETAILS and AMEND RECORD DETAILS.
  2. Now, all the tables and details which will get a First Time addition will go under the ADD RECORD DETAILS section. And for the tables and details which got previously filed and need changes will go under AMEND RECORD DETAILS section. With this new Re-arrangement feature, the users can easily navigate and ADD or Amend details in the FORM.
  3. With the default manner every time, you go on the Dashboard, the ADD RECORD DETAILS section will be visible. But the AMEND RECORD DETAILS section will be hidden and collapsed. The taxpayers can expand it or collapse it as per their requirements. And this is done because observation got made that only 1% of the users amend the details. That is why it will be in collapsed mode.
  4. The help buttons for the E-invoice advisory are on the top of the Dashboard for the user's ease. It is also done because the E-invoices rules are only applicable to selected taxpayers who have their aggregate turnovers over the threshold limit.

Read more about - What is GST Invoice & GST E-Invoicing-5 Problems SMEs face?

2. Table & Tiles Document Counts.

GSTR 1 Dashboard Tiles Document counts

In this new update of GSTR-1, the Document count for each table on the Dashboard has become more informative with color-coding. Now, the Document Count will have a status update in the following color codes.

  1. Saved.
  2. Pending.
  3. Errored.

So the users can now easily ascertain whether they have any detail pending or have any errors. Further, the Portal will update the counts on a real-time basis. It will make the reconciliation part easy.

3. Enhancement in B2B and CDNR Table & Tile.

GSTR 1 Dashboard (B2B and CDNR Table)

Now the users can be able to view a New Record details table. It will have the details of the recipient-wise count of records. So these Record details table will have the following columns -

  1. Taxpayer type – Type of recipient taxpayer (Regular, SEZ, and Composition) shall be displayed in this column. 
  2. Processed invoice – The number of processed invoices will be available in this column with a hyperlink. On clicking it, the taxpayer will navigate to the document details page to view all the records added for the respective recipient.
  3. Pending/errored invoice - The number of pending invoices will be available in this column with a hyperlink. On click of it, the user can navigate to the pending or errored records details page to view all the records which are in pending or errored status for the respective recipient. 
  4. Add Invoice – The taxpayer can add new records for the selected recipient. On click of (+) symbol, add page shall open with pre-filled recipient GSTIN. On click of save, add page will reopen so that taxpayers can continue to add multiple records. 
  5. Search – A general search functionality has been added to the Document details page. Using this, the taxpayer can now search specific records of a specific GSTIN. Further, it will help them to search added records seamlessly.

4. Records per Page Feature.

 GSTR1 Dashboard

Now in this new update, the GSTR-1 will provide the records per page feature. It will be present under ADD RECORD DETAILS section, and it will lead to ease of viewing. Through this feature, the user can customize the number of records to be viewed per page. So by default, the Records per page will be set at 10 records per page and can be increased to view 50 records per page

5. Steps to file GSTR-1/IFF.

Now, a new check system is there in this new update of Form GSTR-1. So it will check that whether the taxpayer has added new records after generating the summary.

Further, the SUBMIT and PREVIEW buttons will only be available when the new summary gets generated after the addition of new details. Through this check, filing of GSTR-1/IFF always happens with the correct & update summary only.

The taxpayer can upload details of outward supplies and file GSTR-1/IFF by following these steps- 

GSTR 1 Dashboard
  1. The taxpayer can add or amend records in respective tables of GSTR-1/IFF. 
  2. Once the records are saved, the taxpayer shall click on GENERATE SUMMARY button.
  3. After the summary is successfully generated, the system will enable PREVIEW and SUBMIT buttons.
  4. If the taxpayer intends to verify the summary of GSTR-1/IFF. Then taxpayers can click the PREVIEW button to download the summary PDF.
  5. The taxpayer can make necessary changes before SUBMIT/FILE of GSTR-1/IFF. However, if any new records are added after generating the summary, the SUBMIT, and PREVIEW buttons will get disabled till a new summary has been generated by clicking GENERATE SUMMARY button after updating records. 
  6. The taxpayer will also be informed to generate a new summary, in case the latest summary is not available/generated
  7. After the changes are done in GSTR-1/IFF, the taxpayer shall click on Generate summary button and can submit/file GSTR-1/IFF.

Way Forward

The GST Network is trying to bring all these improvements in 2 phases. So that the taxpayers have minimal disruption and provide their valuable feedback. Further, this feedbacks can get accounted for in the subsequent phase. In this particular advisory, the updates mentioned above will be applicable for Phase 1. And the advisory about Phase -2 changes would follow. With these Phase 1 improvement need of SUBMIT before FILE will not be present. And the details regarding the recipient(s) wise summary PDF will get informed to the taxpayers in due course.

Read more about - Withdrawal of Cancellation Application of GST Registration under REG-16.


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