Updates on enhanced version of GSTR-1/IFF on GST Portal

With the goal of improving the taxpayer experience, the Goods and Service Tax Network (GSTN) has improved the version of GSTR-1/IFF on the GST Portal.
To improve the taxpayer experience, a new and upgraded version of GSTR-1/IFF has been made available on the GST Portal. These improvements will make saving GSTR-1 information on the GST Portal more efficient and user-friendly. Furthermore, modifications are being implemented incrementally and gradually to take advantage of taxpayer familiarity and ensure that they can adapt to the changes smoothly.

The adjustments would be introduced in two phases to ensure that taxpayers are not inconvenienced and that important feedback is taken into account in following rounds.

How can I look at GSTR-1 on the GST Portal?

Returns Dashboard > Selection of Period > Details of outward supplies of goods or services is where you’ll find GSTR-1. > GSTR-1 Make your preparations online.

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GSTR-1 Dashboard’s functionalities have been reorganised.

Add Record Details and AMEND RECORD DETAILS are the two components that make up the GSTR-1/IFF.

Include information about the record.

Under the ‘Add Record Details’ area, all tables/tiles for adding new details will be available. The reorganisation of tables/tiles would ensure that taxpayers may easily add or change record details in the GSTR 1/IFF. The Add Record Details section will be extended by default (visible). These sections can be expanded or collapsed as needed by taxpayers. Because only about 1% of the details given by taxpayers are changed, it will be in collapsed mode.

Amended Record Details

Under the Amended Record Details section, all tables/tiles for amending previously filed details will be available. The area under “Amended Record Details” must be collapsed (hidden).

To make it easier to find, the e-invoice advisory and assistance links have been placed to the top of the dashboard page. It’s also worth noting that the e-invoice requirements only apply to a small group of taxpayers with annual revenue exceeding a certain threshold.


Table/Tile Document Counts

Color coding has been used to make the document count for each tile (table) more informative. The status of submitted documents (Saved, Pending, Errored) as well as their count will be accessible. From the dashboard, the taxpayer may now see if there are any pending or errored records in any of the GSTR-1/IFF tables. The system will update the count of records in the tiles in real time, making reconciliation easier. If any record entered by the taxpayer is incorrect, the tile will be highlighted in red. For your convenience, a sample image of the same is provided below.

Enhancement in B2B and CDNR table/tile

Taxpayers will now be able to view a new record details table with the details of the recipient-wise count of records. Record details table will have the following columns:

Taxpayer type: Type of recipient taxpayer (Regular, SEZ, and Composition) shall be displayed in this column.

Information about Annual Information Statement

Processed invoice: Number of processed invoices will be available in this column with hyperlink. On clicking it, the taxpayer will navigate to the document details page to view all the records added for the respective recipient(s).

Pending/errored invoice: Number of pending invoices will be available in this column with hyperlink. On click of it, the taxpayer can navigate to the pending/errored records details page to view all the records which are in pending or errored status for the respective recipient(s).

Add Invoice: Taxpayer can add new records for the selected recipient. On click of +symbol, add page shall open with pre-filled recipient GSTIN. On click of save, the add page will reopen so that taxpayers can continue to add multiple records.

Search: A general search functionality has been added in the Document details page. Using this, taxpayers can now search specific records pertaining to a specific GSTIN. This will help taxpayers to search added records seamlessly. Records per page feature

The records per page functionality will now be available in all tables under the ADD RECORD DETAILS area, allowing for easier browsing. This feature will allow taxpayers to select the number of records to be displayed on each page. The Records per page setting is set at 10 records per page by default, however it can be adjusted to 100 records per page.

GSTR-1/IFF Filing Procedures

A new check has been added to the system to see if the taxpayer has added any additional records after the summary has been generated. Taxpayers should be aware that the flow of funds will be disrupted in such a scenario. If new records are uploaded, the SUBMIT and PREVIEW buttons will be blocked until a fresh summary is generated once the records have been updated. This check will verify that the GSTR-1/IFF is always filed with the accurate and up-to-date summary, and that no errors occur.

Following the steps outlined below, a taxpayer can upload details of outward supplies and file GSTR-1/IFF:

  • The taxpayer can add or change records in the GSTR-1/IFF tables.
  • After saving the records, the taxpayer must click the GENERATE SUMMARY button.
  • The system will allow the PREVIEW and SUBMIT buttons after the summary has been successfully generated.
  • If the taxpayer wants to check the summary of GSTR-1/IFF, he or she can use the PREVIEW option to get the PDF version of the summary.
  • Before SUBMIT/FILE of GSTR-1/IFF, taxpayers can make any necessary modifications. If additional records are entered after the summary is generated, the SUBMIT and PREVIEW buttons will be hidden until a new summary is prepared by clicking the GENERATE SUMMARY button after changing the records.
  • In the event that the most recent summary is not available or generated, the taxpayer will be notified to generate a new summary.

Taxpayers should click the Generate summary button after making modifications to GSTR-1/IFF and then submit/file GSTR-1/IFF.

The second phase of the GSTR-1 enhancement will give taxpayers with an updated GSTR-1 online summary view, recipient(s)-specific summary PDF, and the ability to FILE without having to SUBMIT first. In due order, the taxpayers will be informed of the specifics of the situation.