GST portal not working: Tax experts have consistently raised issues concerning the Goods and Services Tax (GST) Portal was not working for several hours on August 11, 2023, was the last day for submitting GSTR-1 of July -2023 Tax Return. Social media platform Twitter is flooded with grievances directed at the Goods and Services Tax Network (GSTN) through tagging.
Tax professionals are having trouble filing, despite the GSTN’s claim that the GST portal is operating properly. According to reports, the portal is logging out users automatically, and despite repeated attempts to log in, they were unable to access the summary. This is the most frequent problem that experts bring up.
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Furthermore, the GST Council has proposed an extension of the GST registration cancellation deadline until August 31st, 2023. Taxpayers and professionals attempting to undertake this process are also encountering similar difficulties.
And it is fairly common for professionals to wait until the due date to file returns. Nevertheless, it is the responsibility of the Ministry, board, and GSTN to address these challenges and ensure a seamless process for filing returns.
What is GSTR 1 ?
Form GSTR 1 is the monthly/quarterly statement of outward supplies of goods or/and services supplied by a registered taxpayer. The taxpayer have to file the Form on a monthly or quarterly basis depending upon the turnover of his business on GST Portal.
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Who should file GSTR-1?
All the registered person including casual registered person under GST should file the return except the following:
- Persons registered under the Composition Scheme (GSTR 4)
- Non-Resident Taxpayers (GSTR-5)
- OIDAR Service Provider (GSTR-5A)
- TDS Deductor (GSTR-7)
- E-Commerce Operator, not being an agent (GSTR-8)
- Input Service Distributors (GSTR-6)
GSTR-1 Contents
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GSTR 1 : Due Date
The due date of filing the return is based on turnover of the business :
- File Monthly – If the aggregate turnover in the preceding financial year or the expected aggregate turnover in the current financial year exceeds INR 1.5 Cr.
- File Quarterly – If the aggregate turnover in the preceding financial year or the expected aggregate turnover in the current financial year is up to INR 1.5 Cr and they have opted for QRMP scheme.
| GSTR 1 Return Filing Frequency | Due Date |
| Monthly Filing | on or before 11th of the subsequent month |
| Quarterly Filing | on or before 13th of the month following the relevant quarter |
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How to revise GSTR-1?
A return once filed cannot be revised under GST. Any mistake made in the return can be rectified in the GSTR-1 filed for the next period (month/quarter). It means that if a mistake is made in GSTR-1 of July 2023, rectification for the same can be made in the GSTR-1 of August 2023 or subsequent months.
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