Steps in filing FormGSTR 11.Login>GST portal > Services > Returns > Returns Dashboard2.Selectthe financial year and tax period for which GSTR 1needs to be filed and clickSEARCH3.Select GSTR 1tile and click on PREPARE ONLINE or PREPARE OFFLINE4.Fill in the data in respective section 5.Generate summary of GSTR 16.Click submit to validate data. No changes can be made in FormGSTR 1once data is submitted7.File GSTR 1using DSC ( in case of companies, LLPs and FLLPsetc.)or EVC8.An Application Reference Number (ARN) is generated and SMS and mail is sent to the Taxpayer Methods of filing FormGSTR 1: TheFormGSTR-1 can be filed by any of the following methods:a)Upload of invoices online: Ifthe taxpayer has limited number of entries, he can directly enter the details on the GST portal. He needs to log in to the GST portal using his user ID and password and navigate to the return dashboard page where he can click on prepare online tab available on GSTR 1 tile to prepare his return online. b) Preparation of Form GSTR 1 using Off-line tool: Excelbased offline tool is also provided at https://www.gst.gov.in/download/returns. This can bedownloaded and installed on the taxpayer’s computer to prepare the return in an offline mode using excel without connecting to internet.The benefitsand main features of offline tool (mentioned above) are:Can fill in invoices data up to 19, 000 line items using excel utility in offline mode.Using offline tool, taxpayer can upload their invoices in Form GSTR 1, more than once, at any time during the day/week/month.The invoices uploaded inFormGSTR 1 by supplier will be auto populated in GSTR 2A of the receiver and will be available for view to the receiver.Whereinvoices are more than 500, it will not be available for viewing online to the tax payers. However, they can download it using offline tool and later on upload after edit. c)Filing ofFormGSTR 1 Through GSPs:Taxpayers having very large number of invoices can directly furnish details of Form GSTR 1 to GST System using their accounting applications if they use the services of the GST Suvidha Providers to connect to the GST system through a secured MPLS network connectivity.

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