A Step By Step Guide to file GSTR-1 from Tally ERP 9

Tally ERP 9 is the most widely used ERP software in India. Most people use it for maintaining their day to day books of accounts. Many of these also use Tally to file their GST returns. However, many are not aware that it is so easy to file your returns from Tally. This is a step by guide on how to file your GSTR-1 from Tally.

The most important quality of any GST software is its capability to generate 100% accurate returns and that too with minimal efforts. This is what Tally’s renowned ‘Prevention – Detection – Correction’ technology does effortlessly. Tally’s amazing triangulation report helps achieve this. Tally is able to detect transactions with insufficient information or errors all the while allowing easy system assisted correction. With this, you are confident that 100% of your recorded transactions have been analyzed with only the right ones included in the returns filed. That said, lets directly dive into the GSTR-1 filing process from Tally ERP 9.

You can file your GSTR-1 from Tally by either exporting a JSON file from Tally and importing it directly into the GST portal or generate the GSTR-1 from Tally in excel format and import that file into the offline utility which will then generate a JSON file to be imported into the GST portal. We are going to look at the first option in this article. You might feel that this is a long post and pretty complicated at first glance. But it is not the case as we have considered various scenarios and errors, most of which might not be applicable to you and can be easily skipped.

Step 1. Check the GSTR-1 Report

The beginning of the process to file your GSTR-1 from Tally begins with checking the GSTR-1 report of Tally ERP 9. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–1 (Keyboard shortcut DOG from Gateway of Tally).

You can press Alt+V in the GSTR-1 report to change the view from Return Format to Summary View and vice-versa. Return Summary View report displays as below an consists of two sections:

1. Returns Summary provides a summary of all transactions recorded in the reporting period. You can drill down on each row to view the details.
2. Particulars displays the taxable value and tax amount from outward supplies considered in the returns.

1. Returns Summary

This section consists of the following sub sections

• Total number of vouchers for the period: Entering this shows a statistics report, listing all the vouchers participating in the particular GST return
• Included in returns: On entering this sub-section, you can view the ‘Summary of Included Vouchers’ report having the list of voucher-types with voucher count that have an effect on the return such as sales.
• Not relevant for returns: When you drill down from this row, you can view the ‘Summary of Excluded Vouchers’ report. This shows the transaction type-wise voucher count of vouchers not included in the particular return. These could include purchase vouchers etc
• Incomplete/mismatch in information (to be resolved) – GSTR-1: You will see the count of all vouchers with insufficient GST-related information on drilling down in this sub-section. You have to correct all exceptions in the vouchers appearing in this list before exporting GST returns. If the computed tax is not equal to the tax entered in the invoice, the transaction appears under Incomplete/Mismatch in information (to be resolved). You need to update the missing information and resolve the mismatches to include these in the returns. If the number of vouchers under this sub-section is zero, then in all probability, your return is ready. This is the most important sub-section among all four sections. Now, if this is showing some vouchers, then you need to correct them. Press Enter on No. of vouchers with incomplete/mismatch in information. You won’t require to spend much time in this section if you properly configure GST in Tally and pass your sales vouchers with some care. We have explained the various errors below.
  • Click X: This is to exclude from Summary in the Exception Resolution screen to exclude a voucher from the GSTR-1 return.
  • UoM not mapped to Unit Quantity Code (UQC): You can use only a fixed list of units of measurements specified by the government while filing GST returns. It is mandatory to map all your units in Tally, to one from the official list. You can drill down from this line to see the units that are are yet to get map to UQC.
  • Reporting Unit Quantity Code (UQC) not selected for stock items with multiple UQC: It is similar to the above error. This is to drill down to view the units for which alternate units have been defined, but not mapped to a reporting UQC.
  • Country, state and dealer type not specified: This indicates that you didn’t specify the country, state, dealer type or GSTIN of a ledger for which you have passed the sales entry.
  • Tax rate/tax type not specified: Drill down to view vouchers where you have missed setting the tax type or rate of tax.
  • Nature of transaction, Taxable value, rate of tax modified in voucher: This indicates that you have manually modified the nature of transaction, assessable value or rate of tax defined in the ledger master during sales voucher entry which was not done correctly.
  • Incorrect tax type selected in tax ledger: In this option, you can drill down to view vouchers in which you have not selected tax ledgers or they are incorrectly selected.
  • Vouchers having conflicting nature of transactions: This means that the voucher has two or more nature of transactions. Basically it means that interstate and intrastate natures of transactions are selected in the same voucher.
  • Mismatch in Nature of transaction and Place of supply, Party’s country: There is a mismatch in the nature of transaction, place of supply and party’s country.
  • Mismatch due to tax amount modified in voucher: There is a difference between the tax amount you have entered and the one calculated by Tally.
  • Vouchers with incomplete/incorrect adjustment details: Drill down from this line to view the journal vouchers with incorrect or incomplete adjustment details.
  • Vouchers having Reverse Charge and Other than Reverse Charge Supplies: You have passed vouchers containing both reverse charge and regular supplies. It displays the count of transactions that have stock items that attract regular tax rates and are taxed under reverse charge.
  • Information required for generating table-wise details not provided: Shows a count of transactions that are excluded from table-wise format of GSTR-1 due to incomplete information. The Exception Types button is provided to resolve all party ledger level or voucher level corrections from a single screen.

2. Particulars

1. B2B Invoices – 4A, 4B, 4C, 6B, 6C: This section, captures the taxable sales made to regular (registered) and composite dealers. Here you can see the total invoice value of your exempt and nil rated items along with taxable items.
2. B2C(Large) Invoices – 5A, 5B: B2C Large Invoice means Business to Large Customer Invoice. This includes Unregistered Interstate sale more than Rs. 2.50 Lacs.
3. B2C(Small) Invoices – 7: It means Business to Small Customer Invoice. Sales is Central Unregistered person and Amount is upto 250000. Sale is Local to Unregistered person (Even amount greater than 250000 to be entered here if it is local).
4. Credit/Debit Notes (Registered) – 9B: Displays the values of credit and debit notes (Registered), recorded in the reporting period.
5. Credit/Debit Notes (Unregistered) – 9B: Displays the values of credit and debit notes (Unregistered), recorded in the reporting period.
6. Exports Invoices – 6A: Displays the values of export sales recorded in the reporting period.
7. Tax Liability (Advances Received) – 11A(1), 11A(2): This section shows all the supplies for which an advance was received from the receiver of supplies but invoice was not raised.
8. Adjustment of Advances – 11B(1), 11B(2): The details of tax already paid on invoices issued in the current period against Advance Received and displays details for invoices issued in the current period on which tax has already been paid.
9. Nil Rated Invoices: Displays the net values of nil rated, exempt, and non-GST outward supplies made to registered and unregistered dealers, within and outside the state.

HSN/SAC Summary – 12: HSN/SAC Summary report contains the details of HSN/SAC-wise taxable value and tax amount.
Document Summary – 13: Provides the details of transaction count based on the nature of the document.

Press Alt+V: change the view from Return Format to Summary View and vice-versa. Click F1: Detailed to view the breakup of sales based on tax rates. The total local and interstate sales are divided into Taxable and Exempted . To view all the sales transactions, Press Enter to display the Voucher Registered Screen. You can view this report ledger wise or commodity wise by clicking L: Ledger-wise or S: Stock item-wise, and A: Party-wise respectively.

Step 2. Export your GSTR-1

You have to export the GSTR-1 Report from Tally ERP 9 in JSON format by clicking on Export GSTR-1 button in the button bar or press Ctrl+E

• Select JSON (Data Interchange) as the Format.
• Export HSN/SAC details even if UQC is not available? – Yes, to export transactions where UQCs are not available. For such transactions, you have to map the units of measurement of the stock items to related UQCs in the MS Excel or CSV file. For more details, click here.
• Export HSN/SAC details not included for other reasons? – Yes, to export transactions not included in the HSN/SAC Summary due to various reasons. You have to enter this data directly on the portal.
• Note: The options Export HSN/SAC details even if UQC is not available? and Export HSN/SAC details not included for other reasons? will appear only if you set the option Show HSN/SAC Summary? to Yes in the GSTR-1 report.
• If you export the data without enabling the option Show HSN/SAC summary? in the configuration screen of the GSTR-1 report, the HSN summary of the exported output file will be blank.
• Allow Export of:
  • All Vouchers: This is the option to use when you have to export all the transactions for the particular period for filing on the GST portal.
  • Only New Vouchers: You can use this option if you file your GSTR-1 more than once for a particular period in various parts.
• Press Enter to export.

Step 3. Upload your JSON file to the GST portal

Now we are in the last leg of the process to file GSTR-1 from Tally ERP 9.

Log in to the GST portal and click Services > Returns > Returns Dashboard .

Select the Return Filing Period , and click Search .

Click PREPARE OFFLINE .

Click Choose File to import the JSON file generated from Tally ERP 9.

Once your JSON file upload is successful, you will be notified by a message.

Verify the uploaded details after the time specified in the GSTR screen.

Then go to Services > Returns > Returns Dashboard, and click Prepare Online. Check all the tables once and verify if the uploaded data is correct. This is not mandatory but is a good practice to follow.

Now submit your returns and e-sign.

Conclusion

In brief, we can break the entire process in three simple steps.

• Create GSTR-1 in Tally ERP 9 (Actually, Tally creates it automatically. You just need to check it once and rectify errors if any)
• Exporting the GSTR-1 return from Tally ERP 9 in JSON, CSV or Excel file format as required.
• Uploading your GSTR-1 return on the GST portal and filing your return after verifying the information.

As written in the beginning, though the above post looks slightly unwieldy at first glance, it is actually a very simple process Once you understand, it can take just 30 mins to file your GSTR-1 returns from Tally if you pass entries in Tally with due care. Generating GSTR-1 in Tally ERP 9 has only one requirement; pass error-free sales vouchers.

We have seen the entire process of how to file GSTR-1 from Tally till the actual filing on the GST portal and hope this post has helped you gain better control over your Tally in your organisation. You can contact us in case you require any more information. Alternatively, you could also send us a message via WhatsApp by clicking here.