Few changes are made in the form
GSTR 1 to improve the filing process. The changes are:
𝟭. 𝗥𝗲𝗺𝗼𝘃𝗮𝗹 𝗼𝗳 𝗦𝘂𝗯𝗺𝗶𝘁 𝗯𝘂𝘁𝘁𝗼𝗻 𝗯𝗲𝗳𝗼𝗿𝗲 𝗳𝗶𝗹𝗹𝗶𝗻𝗴: The present ‘Submit’ and ‘File’ buttons are replaced with a single-step filing process to improve the process and fast processing.
𝟮. 𝗖𝗼𝗻𝘀𝗼𝗹𝗶𝗱𝗮𝘁𝗲𝗱 𝗦𝘂𝗺𝗺𝗮𝗿𝘆: Table-wise summary to provide an overview of the records added in GSTR-1
𝟯. 𝗥𝗲𝗰𝗶𝗽𝗶𝗲𝗻𝘁 𝘄𝗶𝘀𝗲 𝘀𝘂𝗺𝗺𝗮𝗿𝘆: Total Supply value & total tax involved for each recipient
𝟰. 𝗡𝗲𝘄 𝗙𝗶𝗹𝗹𝗶𝗻𝗴 𝗣𝗿𝗼𝗰𝗲𝗱𝘂𝗿𝗲: The existing steps to file GSTR-1 shall be replaced with the following steps-
i.) Click ‘Generate Summary’
button for summary generation
ii.) Click ‘Proceed to
File/Summary’ button to view the final summary
iii.) Click the ‘File Statement’
button to file GSTR-1/IFF.
Please note this is author’s personal view for
educational purpose & do not constitute any legal advice and no intention
to hurt anyone’s intention. Please ask legal advice from your expert.
