{"id":7275,"date":"2022-05-14T06:01:10","date_gmt":"2022-05-14T05:01:10","guid":{"rendered":"https:\/\/www.gstworld.co.in\/blog\/?p=7140"},"modified":"2022-05-14T06:59:08","modified_gmt":"2022-05-14T05:59:08","slug":"gstr-1-iff-enhancements-deployed-on-gst-portal","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gstr-1-iff-enhancements-deployed-on-gst-portal\/","title":{"rendered":"GSTR-1\/IFF enhancements deployed on GST Portal"},"content":{"rendered":"<p align=\"left\"><strong>GSTR-1 enhancements  &amp; improvements :<\/strong><\/p>\n<ul>\n<li>The statement of  outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a  monthly or quarterly basis, as applicable. Quarterly GSTR-1 filers have also  been provided with an&nbsp;<em>optional<\/em>&nbsp;Invoice Furnishing Facility  (IFF) for reporting their outward supplies to registered persons (B2B supplies)  in the first two months of the quarter. Continuous enhancements &amp;  technology improvements in GSTR-1\/IFF have been made from time to time to  enhance the performance &amp; user-experience of GSTR-1\/IFF, which has led to  improvements in Summary Generation process, quicker response time, and enhanced  user-experience for the taxpayers.<\/li>\n<li>The previous phase  of GSTR-1\/IFF enhancement was deployed on the GST Portal in November 2021. In  that phase, new features like the revamped dashboard, enhanced B2B tables, and  information regarding table\/tile documents count were provided. In continuation  to the same, the next Phase of the GSTR-1\/IFF improvements is now available on  the Portal.<\/li>\n<li>GSTR-1\/IFF can be  viewed as usual by navigating in the following manner:<br \/>\n    <strong>Return Dashboard  &gt; Selection of Period &gt; Details of outward supplies of goods or services  GSTR-1 &gt; Prepare Online<\/strong> <\/li>\n<blockquote>\n<p>  The following changes are being done in this phase of the GSTR-1\/IFF  enhancements :<br \/>\n    <strong>i. Removal of&nbsp;<em>Submit<\/em>&nbsp;button  before filing :<\/strong>&nbsp;The present two-step filing of GSTR-1\/IFF involving&nbsp;Submit&nbsp;and&nbsp;File&nbsp;buttons will be  replaced with a simpler&nbsp;<strong><em>single-step filing<\/em>&nbsp;<\/strong>process . The  upcoming&nbsp;File Statement&nbsp;button will replace the present two-step filing process and will provide  taxpayers with the flexibility to add or modify records till the filing is  completed by pressing the&nbsp;File Statement&nbsp;button.<br \/>\n    <strong>ii. Consolidated Summary :<\/strong>&nbsp;Taxpayers  will now be shown a table-wise consolidated summary before actual filing of  GSTR-1\/IFF. This consolidated summary will have a detailed &amp; table-wise  summary of the records added by the taxpayers. This will provide a complete  overview of the records added in GSTR-1\/IFF before actual filing.<br \/>\n    <strong>iii. Recipient wise summary<\/strong> :&nbsp;The  consolidated summary page will also provide recipient-wise summary, containing the  total value of the supplies &amp; the total tax involved in such supplies for  each recipient. The recipient-wise summary will be made available with respect  to the following tables of GSTR-1\/IFF, which have counter-party recipients :<\/p>\n<table width=\"400\" border=\"0\" cellspacing=\"1\" cellpadding=\"1\">\n<tr>\n<td><strong>Table No.<\/strong><\/td>\n<td><strong>Description<\/strong><\/td>\n<\/tr>\n<tr>\n<td>4A<\/td>\n<td>B2B supplies<\/td>\n<\/tr>\n<tr>\n<td>Table 4B<\/td>\n<td>Supplies attracting reverse charge<\/td>\n<\/tr>\n<tr>\n<td>Table 6B<\/td>\n<td>SEZ supplies<\/td>\n<\/tr>\n<tr>\n<td>Table 6C<\/td>\n<td>Deemed exports<\/td>\n<\/tr>\n<tr>\n<td>Table 9B<\/td>\n<td>Credit\/Debit notes<\/td>\n<\/tr>\n<\/table>\n<\/blockquote>\n<li>Summary  PDF<\/strong>: Taxpayers can now view and download  detailed summary of the GSTR-1\/IFF in a new PDF format.  The earlier format  of the GSTR-1 summary was slightly different  from the notified  format, in which  few tables of the notified  format were clubbed together and made available to the users. The new summary  format has been aligned with the  notified format of GSTR-1. It will also contain the total outward supplies  liability of the taxpayer (other than reverse charge),  to be auto-populated in GSTR-3B.<\/p>\n<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.gstworld.co.in\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0000.png\" alt=\"\" width=\"673\" height=\"502\" class=\"alignnone size-full wp-image-7143\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0000.png 673w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0000-300x224.png 300w\" sizes=\"(max-width: 673px) 100vw, 673px\" \/><\/p>\n<li> <strong>Steps to file GSTR-1: <\/strong>The existing filing steps of form GSTR-1\/IFF  shall be replaced  with the following steps :<br \/>\n<blockquote><p>  i.) Click Generate Summary button  to generate the summary,<\/br><br \/>\n  ii.) Click Proceed to File\/Summary button to view the final summary before filing and <\/br><br \/>\n  iii.) Click File Statement button  to file GSTR-1\/IFF.<\/br><\/p>\n<ol>\n<li>It may be noted  that with the removal of Submit button in GSTR-1\/IFF, the information uploaded in GSTR-1\/IFF shall  now freeze only upon clicking  the File Statement button.<\/li>\n<li>Any  document if it is added  after the Summary Generation, then the summary  will have to be generated again.<\/li>\n<li>In such cases, the Proceed to File\/Summary button will change to Generate Summary button and taxpayer will have to click this Generate Summary button  again before filing.<\/li>\n<\/ol>\n<\/li>\n<p>Further details  regarding the new steps in the filing  process are mentioned  below :<\/p>\n<ul>\n<li><strong>Generate  Summary<\/strong>: Once the records are savedin GSTR-1\/IFF, taxpayer shall be  required to click on the new Generate Summary button. System will acknowledge the request and taxpayer will then be required to refresh the GSTR-1\/IFF dashboard page by clicking  refresh icon at the top of page.<\/li>\n<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.gstworld.co.in\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0001.png\" alt=\"\" width=\"668\" height=\"527\" class=\"alignnone size-full wp-image-7144\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0001.png 668w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0001-300x237.png 300w\" sizes=\"(max-width: 668px) 100vw, 668px\" \/><br clear=\"ALL\">\n<\/p>\n<p>After successful generation of summary, taxpayer  will see a new <strong>Proceed to File\/Summary<\/strong> button at the bottom  of the GSTR-1\/IFF page. In case any new record(s) are added after previous summary generation, the taxpayer will be required  to click the <strong>Generate  Summary<\/strong> button again to get latest summary.<\/p>\n<p>After this, the taxpayer  will be navigated to the consolidated summary page containing table-wise summary of the total  records added in GSTR-1 so far. <\/p>\n<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.gstworld.co.in\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0002.png\" alt=\"\" width=\"711\" height=\"418\" class=\"alignnone size-full wp-image-7146\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0002.png 711w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0002-300x176.png 300w\" sizes=\"(max-width: 711px) 100vw, 711px\" \/><\/p>\n<li><strong>Consolidated Summary<\/strong> After generation of GSTR-1\/IFF summary,  taxpayers may note the following  changes :<\/li>\n<p>    (a) Status change from <strong>Not filed<\/strong> to <strong>Ready to file<\/strong><br \/>\n    (b) <strong>Generate Summary<\/strong> button  will be replaced by <strong>Proceed to File\/Summary<\/strong> button.<\/p>\n<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.gstworld.co.in\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image004_0000.png\" alt=\"\" width=\"685\" height=\"324\" class=\"alignnone size-full wp-image-7147\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image004_0000.png 685w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image004_0000-300x142.png 300w\" sizes=\"(max-width: 685px) 100vw, 685px\" \/><br clear=\"ALL\">\n<\/p>\n<p align=\"left\">The summary table will also provide the recipient-wise summary in respect of B2B tables 4A, 4B, 6B, 6C &amp; 9B of GSTR-1\/IFF, in cases where the recipient count is upto one hundred.<\/p>\n<li><strong>File Statement<\/strong> After verifying the consolidated summary,  taxpayers need to click <strong>File  Statement<\/strong> button, which shall be available at the bottom  of the consolidated summary page.<\/li>\n<\/ol>\n<p>On clicking of <strong>File Statement<\/strong> button, taxpayers  will be navigated to the filing page to file GSTR-1\/IFF using DSC\/EVC<\/p>\n<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.gstworld.co.in\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0003.png\" alt=\"\" width=\"662\" height=\"348\" class=\"alignnone size-full wp-image-7148\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0003.png 662w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/05\/test_clip_image002_0003-300x158.png 300w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/05\/gstcouncil.jpg<\/p>\n","protected":false},"author":1,"featured_media":7141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7275"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7275"}],"version-history":[{"count":0,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7275\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7141"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}