GSTR 1 filling Quiz -GPC

Internect connectivity is a prerequisite for filing GSTR 1 why?

• For uploading JSON file
• For downloading GST offline tool
• For Filing your returns
• All of these

The time allowed to modify/delete GST invoices uploaded in the portal

• Allowed to modify/delete invoices any no.of times till they submit their GSTR 1 of that particular tax period
• Not allowed as invoices uploaded will be freezed

MS Excel 2007 and above is a prerequisite for filing GSTR 1 when?

• You are filing GSTR 1 through GST offline tool & MS Excel
• You are filing GSTR 1 through JSON directly

Methods to file GSTR 1

• Generate direct JSON file using TallyPrime
• Generate JSON file using GST offline tool
• Generate GSTR 1 directly on GST Portal
• All of these

GSTR 1 is the

• Tax return filed by regular dealer on GSTN portal
• Tax return filed by composite dealer on GSTN portal
• Tax return filed by unregistered dealer on GSTN portal

GSTR 1 filling carries

• All outward supplies (sales) of goods and/or services
• All Inward supplies (Purchases) of goods and/or services
• Both

Due date for filing GSTR 1

• 11th day of the succeeding month
• 30th day of the same month
• 30th day of the next month

Is GSTR 1 filing Mandatory

• Yes, GSTR 1 (Nil Return) must be filed though no business activity in the tax period. Read more at: https://taxguru.in/goods-and-service-tax/gstr-1-question-answer-mode.html#1_What_is_GSTR-1 Copyright © Taxguru.in
• No, GSTR 1 filing when no business activity in the tax period. Read more at: https://taxguru.in/goods-and-service-tax/gstr-1-question-answer-mode.html#1_What_is_GSTR-1 Copyright © Taxguru.in

GSTR 1 for Nov23 month to be filed by

• 11th Dec23
• 30th Nov23
• 31st Dec23

How is Dedit Note & Credit Note reported for supplies done to consumers

• Can consolidate and submit the net value for invoice value less than INR 2.5 Lakhs
• Must be reported separately invoice wise
• Need not submit