Type of registered taxpayers are not required to file the GSTR-1

The following taxpayers are not required to file GSTR-1:

• Taxpayers under the Composition Scheme (Return to be filled by them in GSTR 4);

• Non-resident foreign tax payers (Return to be filled by them in GSTR 5);

• Online information database and access retrieval service provider (Return to be filled by them in GSTR 5A);

• Input Service Distributors (ISD) (Return to be filled by them in GSTR-6);

• Tax Deducted at Source (TDS) (deductors) (Return to be filled by them in GSTR-7)

• E-commerce operators collecting TCS (Return to be filled by them in GSTR-8)

Export treated under the GST regime

Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC (against the exports made) or the taxpayer may pay IGST and claim refund of the IGST amount paid (post affecting the exports). 

Supplier is liable to pay tax on advances received from receivers for the supply of services and report the consolidated advance received details in a month in which payment is received. The amount of advances to be reported in GSTR-1 is net off the amount for which invoices have already been issued and the value reported in the same return in other sections.