Introduction:

In India, the Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. As a registered taxpayer, it is essential to file regular GST returns, such as GSTR-1, which includes details of outward supplies. One of the methods to upload GSTR-1 data is through JSON files on the official GST portal, gst.gov.in. In this blog post, we will guide you through the process, accompanied by helpful images to ensure a seamless upload.

Step 1: Accessing the GST Portal

Visit the official GST portal by navigating to www.gst.gov.in in your preferred web browser.

Step 2: Login to your Account

Enter your valid credentials, including your username, password, and captcha code, and click on the "LOGIN" button to access your GST account.

Step 3: Navigate to GSTR-1 Section

After successful login, you will be redirected to the dashboard. From the main menu, hover over "Services" and select "Returns" Then, click on "Returns Dashboard."

Step 4: Preparing GSTR-1 JSON File

Before uploading the JSON file, ensure that you have prepared the GSTR-1 data and exported it into a JSON format using GST software for online sellers tool. Verify that the file adheres to the specified format and does not exceed the size limit (currently 5 MB).

Step 5: Uploading the JSON File

On the GSTR-1 page, you will find a table with different sections. Locate the relevant month for which you want to upload the GSTR-1 data and click on the "Prepare Offline" button.

Step 6: Choose File and Validate

Click on the "Choose File" button and browse your computer to select the GSTR-1 JSON file. After selecting the file, click on the "UPLOAD" button. The portal will validate the file for any errors or discrepancies.

Step 7: View Summary and Submit

If the JSON file passes the validation, Go to GSTR1 section again and you will see a summary of your GSTR-1 data on the screen. Review the summary carefully to ensure its accuracy. If everything appears correct, click on the "GENERATE SUMMARY" button.

Step 8: Sign and Submit

After generating the file, you will be prompted to digitally sign the document using a digital signature certificate (DSC) or electronic verification code (EVC) authentication. Follow the instructions provided by the portal to complete this step.

Step 9: Success Message and Acknowledgment

Once you have successfully signed and submitted the GSTR-1 JSON file, you will receive a success message on the portal. Additionally, you can download the acknowledgment receipt as proof of filing.

Conclusion:

Uploading GSTR-1 JSON files on the gst.gov.in portal is an important step in complying with GST regulations. By following the step-by-step guide provided above and referring to the accompanying images, you can streamline the process and ensure accurate submission of your GST returns. Remember to keep a record of your acknowledgment receipt for future reference. If you encounter any difficulties during the upload, consult the GST helpdesk or seek professional assistance to ensure timely and accurate compliance.