New changes in GSTR-1

 GSTR-1 is to be furnished by all normal taxpayers on monthly or quarterly basis, as applicable. For Quarterly return filers there is option called IFF- Invoice Furnishing Facility for reporting there outward supplies to registered persons.

Earlier While filing GSTR-1 i.e. upto March-2022 GSTR-1 filling we used to follow these below step

BEFORE

Step 1- Click on “Generate Summary” button.

Step 2- Click on “Submit” button

Step 3- Click on “Proceed to file” button to view the final summary before filing.

Step 4- Click on “File Statement” button to file GSTR-1

Step 5- Click on “File with DSC or EVC”

The new changes that has been incorporated in GST portal is mentioned below

1. Removal of Submit Button before filing-

 Step 2 has been removed

2. Consolidated Summary- 

Taxpayers will now be shown a table wise consolidated summary before actual filing of GSTR-1/IFF. This will provide a complete overview of the records added in GSTR-1/IFF before filing

3. Recipient wise Summary- 

The consolidated summary page will also provide a recipient- wise summary in case where the recipient count is up to 100. It will contain the total value of supplies and the total tax involved in such supplies

AFTER

Step 1- Click on “Generate Summary” button.

Step 2- Click on “Proceed to file” button to view the final summary before filing.

Step 3- Click on “File Statement” button to file GSTR-1

Step 4- Click on “File with DSC or EVC”

You can click the link for more information- GST PORTAL