Learn to modify GSTR-1 details before submission using the offline tool. Includes the latest advisory on mandatory HSN code reporting.
Regular taxpayers registered under GST are obligated to submit monthly returns. If invoice details have been entered and saved on the GST portal, and there’s a need to edit, modify, add, or remove them, taxpayers have the option to download the GSTR-1 return file for bulk editing. After making the required changes, the file can be re-uploaded to the GST portal. Alternatively, minor adjustments can be completed directly online on the GST portal.
Important Update on HSN Code Reporting
The GSTN released an advisory on January 9, 2025, regarding the mandatory inclusion of HSN codes in GSTR-1 and GSTR-1A. The third phase for reporting HSN codes in GSTR-1 and GSTR-1A is effective from the January 2025 return period. In this phase, businesses are now required to select the appropriate HSN code from a provided dropdown menu instead of manual entry. For more details, refer to the official advisory here.
Step-by-Step Guide to Modifying Invoice Information
To adjust invoice details within your GSTR-1 return, follow these steps:
- Access the official GST Portal and log in.
- Navigate to ‘Services’, then ‘Returns’, and finally ‘Returns Dashboard’.
- Choose the appropriate Month and Year from the provided dropdown menus.
- Under the GSTR-1 section, select ‘PREPARE OFFLINE’.
- Proceed to ‘Download’ and click ‘GENERATE FILE’. Please note this process may take approximately 20 minutes.
- Once the file is generated, click on the ‘Click Here’ link to download a ZIP archive.
- Utilize the GST offline tool to open the downloaded return file from the GST portal by selecting ‘OPEN’ within the tool.
- To implement changes, click the ‘Edit Icon’ located in the Action column. To remove an invoice, tick the checkbox next to it and select ‘Delete’.
- After completing all necessary adjustments, click ‘Update’. A confirmation message will appear, and the status of the affected details will update to either Modified (M) or Deleted (D).
- Generate the JSON file by navigating to ‘View Summary’, then ‘Generate File’, and finally ‘Save’.
- Upload this newly generated JSON file to the GST Portal via ‘Prepare Offline’ > ‘Upload’ > ‘Choose File’.
- To confirm that all modifications have been successfully processed and updated on the website, download the GSTR-1 file again by repeating steps 2 through 5.
