To prepare your return and file Form GST RET-1:
1. Login to the GST Portal. Navigate to be Services > Returns > New Return (Trial). Alternatively, click the NEW RETURN (TRIAL) button on the dashboard.
2. Select the fiscal year , Return Filing Period, Form/Return (as RET) and Preparation Mode (as Online) from the drop-down lists and click on PROCEED.
Note: Click the assistance button to look at the small print associated with this particular screen.
3. Click GENERATE button to form available return auto-drafted from FORM GST ANX-1 and FORM GST ANX-2 for preparation and filing of Form GST RET-1.
4. A message is displayed that Return generation is ongoing . The return generation process may take a while . you'll check the generation status by clicking on ‘Refresh’ button.
5. A confirmation message is displayed that your return has been generated. After the return is generated, you'll start preparing your return. Read the knowledge carefully highlighted within the screenshot below.
6. To file Nil Form GST RET-1, if required, select the File Nil GST RET-1 check-box.
Note: Nil Form GST RET-1 are often filed by you, if you have:
Not made any outward supply (commonly referred to as sale); AND
Not received any inward supply of goods/services (commonly referred to as purchase); AND
No other liability to report including interest; AND
No input decrease to be claimed or reversed etc.
7. Click the PROCEED TO FILE button.
Note: Click the DOWNLOAD GST RET-1 (PDF)/ DOWNLOAD GST RET-1 (EXCEL) button to download the shape GST RET-1 summary in PDF or the Excel format.
8. Preview for Form GST RET-1 is displayed. Click the CONTINUE button.
9. Select the checkbox against the declaration. Choose the Authorised signatory from the drop-down and click on File Nil GST RET-1.
Note: you'll click the DOWNLOAD GST RET-1 (PDF)/ DOWNLOAD GST RET-1 (EXCEL) button to download the shape GST RET-1 summary in PDF or the Excel format.
10. Click the YES button.
11. Click the FILE WITH DSC or FILE WITH EVC button.
12. a hit message is displayed and ARN is displayed. Status of the shape GST RET-1 changes to “Filed”.
6. From the shape GST RET-1 Dashboard, select an appropriate table from the ‘Select table to feature Details’ drop-down list to look at auto-drafted liabilities, Input decrease supported Form GST ANX-1 & 2 and to feature additional details.
Viewing and Adding Details in Tables
A. Table 3 - Summary of supplies and liabilities
B. Table 4 - Summary of inward supplies for claiming input decrease
C. Table 6 - Interest and late fee liability details
Note:
All the cells which are in grey color the screen are system computed values and are non-editable.
Save button is out there on Table 3D & E to save lots of the small print of Table 3.
7. Table 3A is auto-drafted supported details provided in Form GST ANX-1. Enter the extra details in Sr. No. 8 and 9 and click on subsequent button to navigate to table 3B.
Note: you'll click the rear TO RET-1 DASHBOARD button to travel back to RET-1 Dashboard screen.
8. Table 3B is auto-drafted supported details provided in Form GST ANX-1. Click subsequent button to navigate to table 3C.
Note: you'll click the PREVIOUS button to travel back to Table 3A screen.
9. Table 3C is auto-drafted supported details provided in Form GST ANX-1. Enter the extra details in Sr. No. 3, 4, 5 and 6 and click on subsequent button to navigate to table 3D & E.
Note:
You can enter negative values in Table 3C (3).
You can click the PREVIOUS button to travel back to Table 3B screen.
10. Table 3E is auto-drafted supported details provided and details auto-populated in table 3A, 3B, 3C and 3D. Enter the extra details in Sr. No. 1, 2 and three and click on the SAVE button to save lots of the small print in Table 3.
Note: Row 3D(4) is merely applicable for taxpayers who are registered as SEZ Unit or SEZ Developer.
Note:
You can enter negative values in Table 3D(1), 3D(2) & 3D(3).
You can click the PREVIOUS button to travel back to Table 3C screen.
11. A confirmation message is displayed that data is saved successfully. Once the small print are saved, click NAVIGATE TO TABLE 4 to travel to Table 4. Or, navigate back to make GST RET-1 Dashboard to pick another table from the drop-down list to feature details. Or, you'll select next table from the drop-down list available above the table 3.
B. Table 4 - Summary of inward supplies for claiming input decrease
Note:
All the cells which are in grey color are system computed values and are non-editable.
Save button is out there on Table 4C to save lots of the small print of Table 4.
12. Table 4A is auto-drafted supported details provided in GST ANX-1 & ANX-2. Enter the extra details in Sr. No. 4. 10 and 11 and click on subsequent button to navigate to table 4B.
Note: you'll click the rear TO RET-1 DASHBOARD button to travel back to RET-1 Dashboard screen.
13. Table 4B is auto-drafted supported details provided in GST ANX-1 & ANX-2. Enter the extra details in Sr. No. 2, 3, 4 and 5 and click on subsequent button to navigate to table 4C.
Note: You can click the PREVIOUS button to go back to Table 4A screen.
14. Table 4C is auto-drafted based on details provided in table 4A and 4B. Enter the additional details and click the SAVE button to save the details in Table 4.
Note: You can click the PREVIOUS button to go back to Table 4B screen.
15. A confirmation message is displayed that data is saved successfully. Once the details are saved, click NAVIGATE TO TABLE 6 to go to Table 6. Or, navigate back to Form GST RET-1 Dashboard to select another table from the drop-down list to add details. Or, you can select next table from the drop-down list available above the table 3.
C. Table 6 - Interest and late fee liability details
16. Enter the interest details, if applicable. Click the Add (+) icon, to add additional line items to provide the details of any other interest liability.
Note:
To delete any row, click on minus “-“ button.
Maximum of 5 rows can be added.
17. Click the SAVE button to save the details in Table 6.
Note: You can click the VIEW SUMMARY button to view the summary details.
18. A confirmation message is displayed that data is saved successfully. Once the details are saved, click BACK TO RET-1 DASHBOARD to navigate back to Form GST RET-1 Dashboard. To view the summary of the Total liabilities and ITC claimed during the period, click the VIEW SUMMARY button.
19. Click the PROCEED TO FILE button.
To re-generate the return, if some changes are made in Form GST ANX-1 and/or ANX-2, click the GENERATE button.
Click the RESET button to reset user input details provided in all the tables.
Click the DOWNLOAD GST RET-1 (PDF)/ DOWNLOAD GST RET-1 (EXCEL) button to download the Form GST RET-1 summary in PDF or the Excel format.
20. Preview for Form GST RET-1 is displayed. You can click the DOWNLOAD GST RET-1 (PDF)/ DOWNLOAD GST RET-1 (EXCEL) button to download the Form GST RET-1 summary in PDF or the Excel format. Click the CONTINUE button.
Note:
The table 5 pertaining to TDS/TCS is not being auto-drafted in trial version as it is based on actual deductions made.
The return can be filed on click of ‘Continue’ button. However, as the payment process is identical to the existing payment process of existing GSTR-3B, the same is not being made available in trial version.
21. The Payment of Tax page is displayed.
22. Available cash ledger and credit ledger balance as on date is shown to the taxpayer in "Ledger Balance" table.
23 (a). Scenario 1: Available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities then the additional cash required to be paid by taxpayer is shown in the (Additional Cash Required) column. You may create challan for the additional cash directly by clicking on CREATE CHALLAN button.
ii. The Create Challan page is displayed.
Note:
Tax Liability Details grid, the Total Challan Amount field and the Total Challan Amount {In Words} fields are auto-populated with total amount of payment to be made. You cannot edit this amount.
iii. Select the Payment Modes as on E-Payment/ Over the Counter/ NEFT/RTGS.
iv. Click the GENERATE CHALLAN button.
v. The Challan is generated.
Note: In case of Net Banking:
You will be directed to the Net Banking page of the select Bank. The payment amount is shown on Bank’s website. In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be display.
In case of Over the Counter:
Take a print out of Challan and visit the select Bank. Pay using on Cash/ Cheque/ Demand Draft with the Challan’s validity period. Status of the payment will be updat on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the Challan and visit the select Bank. Mandate form will be generated simultaneously. Pay using on Cheque or through your account with the select Bank/ Branch. You can also pay using on the account debit facility. The transaction will be process by the Bank and RBI shall confirm the same within. Status of the payment will be updat on the GST Portal after confirmation from the Bank.
23 (b). Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to off set the liabilities
i. If available cash balance in Electronic Cash Ledger is more than the amount required to off set the liabilities, no additional cash is required for paying liability. You can preview and then file Form GST RET-1, as explained in below steps.
24. You can click the DOWNLOAD GST RET-1 (PDF)/ DOWNLOAD GST RET-1 (EXCEL) button to download the Form GST RET-1 summary in PDF or the Excel format.
25. Select the Declaration checkbox and select the Authorized Signatory from the drop-down list.
26. Click the FILE GST RET-1 button.
Note: Form GST RET-1 once filed, cannot be revised.
27. The Submit Application page is displayed. Click on FILE WITH DSC or FILE WITH EVC button.
28. The success message is displayed and ARN is displayed. Status of the Form RET-1 return changes to “Filed”.
Note: After Form GST RET-1 is filed:
ARN will be generated on successful filing of the Form.
Status of GST RET-1 will be changed to ‘Filed’ from ‘Not filed’.
An SMS and e-mail will be sent to the taxpayer on the successful filing of Form GST RET-1.
Electronic Cash Ledger, Electronic Credit ledger and Electronic Liability Register Part-I will get updated after filing of Form RET-1.
Advance tax Statement, Provisional tax statement and Negative liability statement will get updated, if there are details present in Form GST RET-1.
The documents which have been marked as ‘Pending’, in Form GST ANX-2 by the recipient taxpayer, will flow to next tax period GST ANX 2 of the recipient taxpayer.
The documents which have been marked as ‘Rejected’, in Form GST ANX-2 by the recipient taxpayer, will be populated in Form GST ANX-1 of the supplier taxpayer, for correction.
The documents which are rejected by the recipient taxpayer and which have not been edited by the Supplier taxpayer in their Form GST ANX-1, will flow to next tax period Form GST ANX-1 of the supplier taxpayer.
The documents on which action has not been taken by the recipient taxpayer, in their Form GST ANX-2, will be treated as Accepted, on filing of their Form GST RET 1.
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