New GSTR 1

Steps for filing:-

1. Log in to the GST Portal, 
2. Navigate to GSTR-1,
3. Enter B2C Details:- Needs to fill in the details of suplies made to consumers. This includes, Place of supply state wise, Taxable value, tax amount(CGST, SGST/UTGST for intra state supplies, 
4. Submit and File GSTR-1
5. Verify and confirm,
6. B2 C Reporting: For B2 C supplies, contractors need to report state-wise details if the supplies exceed 2.5 lakhs rupees in a month.  Otherwise , they can report a consolidated amount.
7. Due date is 11th of the month following the reporting GSTR-1

If you are a contractor making only B2C (Business to Consumer) supplies, filing your GSTR-1 is straightforward under the current GST rules. Here’s what you need to do:

Prepare Your Sales Data

• Gather invoices for the tax period.

• Since you deal only in B2C, your sales will be reported in Table 7 (B2C Others) of GSTR-1.

• Ensure each invoice has: invoice number, date, taxable value, GST rate, and amount.

Login to GST Portal

• Visit www.gst.gov.in.

• Log in with your GSTIN, username, and password.

Select the Return Period

• Go to Services → Returns → Returns Dashboard.

• Choose the relevant financial year and month/quarter.

Open GSTR-1

• Click Prepare Online or Prepare Offline (if you use Excel/JSON utility).

Fill B2C Details

• Go to Table 7 – B2C Others.

• Enter consolidated sales value for each rate of GST (e.g., 5%, 12%, 18%).

• For intra-state sales, split into CGST and SGST; for inter-state sales, show IGST.

Review & Validate

• Check for typos or wrong tax rates.

• Ensure the total taxable value matches your sales records.

Save & Submit

• Click Save after each entry.

• Once all data is entered, click Preview to download a draft and review.

• Submit GSTR-1 and file using DSC/EVC.

Keep Proof

• Download the Acknowledgement (ARN) and keep it with your GST records.

Pro Tip from LegalDev: Even if you are filing nil B2C invoices in a month, you still need to file GSTR-1 Nil Return on time to avoid late fees. Filing late costs ₹50 per day (₹20 if Nil), so timely filing saves money.