The Goods and Service Tax Network (GSTN) has enhanced the version of GSTR-1/IFF on the GST Portal with the objective to improve the taxpayer experience.
A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. These enhancements, would enable the Saving of the GSTR-1 details on the GST Portal efficient and user friendly. Further, changes are being implemented incrementally in a gradual manner, to leverage the familiarity of taxpayers so as to ensure that taxpayers can adapt to the changes smoothly.
The changes would be implemented in two phases, to ensure that disruption to the taxpayers is minimal, and valuable feedback received is accounted for in subsequent phases.
GSTR-1 can be viewed as usual by navigating from Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online.
The GSTR-1/IFF has been grouped in two sections namely Add Record Details and AMEND RECORD DETAILS.
All the tables/tiles for new details addition shall be available under ‘Add Record Details’ section. Re-arrangement of tables/tiles shall ensure that taxpayers can navigate in an easy manner to add or amend record details in the GSTR 1/IFF. By default, Add Record Details section shall be in expanded form (visible). Taxpayers can expand or collapse these sections as per the requirement. As it has been observed that only around 1% of details added are amended by taxpayers, that is why it will be in collapsed mode.
All the tables/tiles for amending previously filed details shall be available under the Amended Record Details section. The Amended Record Details section shall be in collapsed form (hidden).
E-invoice advisory and help buttons have been moved to the top of the dashboard page for ease of access. It also is notable that e-invoice provisions are applicable only to selected taxpayers, having aggregate turnover above a particular threshold.
The document count for each tile (table) has been made more informative with color coding. The status of uploaded (Saved, Pending, Errored) documents with their count will also be made available. Taxpayer can now ascertain if there are any pending or errored records in any of the tables of GSTR-1/IFF from the dashboard itself. System shall update the count of records in the tiles on real time basis which will help in easy reconciliation. In case any record added by taxpayer is errored out, then the tile will be highlighted in red color. A sample image of the same is mentioned below for information.
Taxpayers will now be able to view a new record details table with the details of the recipient-wise count of records. Record details table will have the following columns:
System will now provide the records per page feature in all the tables under the ADD RECORD DETAILS section leading to ease of viewing. This feature will allow the taxpayers to customized number of records to be viewed on per page. By default, the Records per page will be set at 10 records per page and can be increased to view 100 records per page.
A new check has been introduced in the system which will check whether the taxpayer has added new records after generating the summary. Taxpayers may please note that there would be changed flow in such a situation. In case new records have been added, the SUBMIT and PREVIEW buttons will be disabled till a new summary has been generated after updating records. This check will ensure that filing of GSTR-1/IFF always happens with the correct & update summary only, and no mistake happens in this regard.
Taxpayer can upload details of outward supplies and file GSTR-1/IFF by following the steps enumerated below:
The next phase of the GSTR-1 enhancement will provide the taxpayers with an enhanced GSTR-1 online summary view, recipient(s) wise summary PDF and remove the need to SUBMIT before FILE. The details regarding the same will also be informed to the taxpayers in due course.Subscribe Taxscan AdFree to view the Judgment