The E-Way Bill System which is set to be executed national with effect from 01st....
GSTR 1 is a monthly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.
GSTR 1 contains details of all the sales transactions of a registered dealer for a month.
The GSTR 1 filed by a registered dealer is used by the government to auto-populate GSTR 3 for the dealer and GSTR 2A for dealers to whom supplies have been made.
GSTR-1 should be filed even if there are nil returns to be filed (no business activity) in the given taxable period.
Every registered person is required to file GSTR 1 irrespective of whether there are any transactions during the month or not.
The following registered persons are exempt from filing GSTR 1: