Supplier taxpayers (Normal and Casual) are required to file GSTR 1 return (Statement of outward Supplies) on a monthly basis 2.Information to be uploaded in GSTR-1 statement can be broadly divided in two groups. a.Group I: The B2B Invoice Details of Supplies to registered person,B2Cl Invoice details of Interstate Supplies with invoice value more than Rs 2.5 lacs per invoice, exports details, credit debit notes related to B2B,B2Cl and Export invoices for which invoice wise details are to be provided and amendment of earlier furnished invoices and credit/debit notesb.Group II: Group summary information for whole month is to be reported for B2Cs details of supplies to consumers within the state and inter-state supplies of value less than Rs. 2.5 lacs per invoice, details of advances received and adjusted, NIL rated, Exempt and non-taxable supplies, details of documents like invoice, challans etc. Issued during the month and amendments of above information having impact on tax liabilities..VIII.Late fees for not filing GSTR 1 by the due Date (as per CGST Act):Late fees of Rs 100/-for every day during which such failure continues subject to maximum of Rs 5000/-, (feesas per SGST Act will be charged separately as per respective SGST Act).IX.So please don’t wait till the last date to act for accept/reject/modify or keep pending of invoices received from Suppliers who have filed GSTR 1. You can accept/reject/modify or keep pending invoices during 11thSeptember to 25thSeptember 2017 on daily or weekly basis at your convenience. There is a Help Section on GST Common Portal for any further assistance or click on the linkhttps://www.gst.gov.in/help/helpmodules/. X.For assistance please contact us at Emailhelpdesk@gst.gov.inor Call at Helpdesk on 0120-4888999

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