Hello friends, welcome to the practical filing clip of R1.
We will see the practical filing of GST R1.
We have already logged in to the client on your computer
screen.
And what do you pay in R1?
Just remember in a second and tell me.
Sir, we pay the bill of the sales done by the client in R1.
There is no payment in R1.
Payment is in some other return.
It is in 3B, we will see later.
R1 means how much sales you have done in a month.
You just have to tell the government how much you have sold.
How much GST percent you have collected.
This is it.
June month is also going on, 2023.
When will we have the return date for this?
Sir, we will have the return date for this on 11th July,
2023.
Till then we will have to pay GST R1.
Today is 1st July practically.
Today is 1st July.
We are sitting here on 1st July.
And we will try to pay the June bill here.
The government gives you 11 days to pay the bill.
11 days is a lot, sir.
Sir, assume someone's bill is in thousands.
It is a very big organization.
There is also an offline facility here.
There is also an offline facility.
You can download it offline, feed the details and then
upload it.
We will go after seeing the online filing.
Because in most of the cases, there is only online filing.
How do we file directly on the portal?
We will go after seeing this.
Don't worry.
After that, there is also software.
There are a lot of things in the market.
We are teaching you the core, the base, the root.
GST portal itself.
Okay, sir.
Where should we go, sir?
It is a very big portal.
We are wandering.
Where should we go?
Tell us quickly.
There is a tab for services.
Yes, yes, yes, sir.
You won't say like Dhamal.
I pressed the red button.
I didn't have to press it.
No, I won't say that.
There is a tab for returns in it.
Yes, yes, yes.
There is a returns dashboard in it.
Ta-da.
The return dashboard has come.
This is the interface of the return dashboard.
Take a look at it.
Look at it.
One option is for the financial year.
One option is for the quarter.
One option is for the period.
What is written above, sir?
Some updates keep coming here on the portal.
They keep informing about it.
They keep giving some information.
As the information is going on now,
NIL return for GST-R1, 3B and CMP-08 can now be filed
through SMS as well.
If your NIL return is R1, 3B, CMP-08.
Whose is CMP-08, sir?
Those that are registered in the composition, their CMP-08
is there.
We will see that.
So, if there is a NIL return, there is no bill.
There is no bill.
There is no sale.
We have come here to increase the sale bill.
Suppose there is no sale.
It happens in June.
Yes.
I took the GST number.
There is no customer.
There is no sale.
So, in such a case, the return has to be paid even then,
sir.
Yes.
What do we show in that?
In that, we say zero bills.
We have to tell the government that there is not a single
bill.
You will not live without telling.
The return of NIL also has to be paid.
There is no sale of one rupee.
NIL sale.
The return has to be paid even then.
And then come to the portal, log in and pay.
Or you can work only through SMS.
Although, this thing is not being used in the market.
Through SMS, filling GST, R13, CMP-08.
Even if there is a NIL return, we go inside and work.
We come to the portal and file.
Without paying the bill, we verify it directly through OTP.
So, we reach the government.
The government says that they have not paid the bill.
This means that there is a NIL return.
They want to say that they have not made a single rupee
sale in this month.
Okay, sir.
Now, sir, we will raise the bills for June 2023.
Because we are in July 1.
From July 1 to July 11, 2023 is the time.
We have to raise all the bills for June.
Which year is going on?
Sir, sir, sir, sir, sir, sir, sir.
June 2023 means the year that started on April 1, 2023 and
will end on March 31, 2024.
Means, sir, 23-24.
I caught it right.
It will come in the financial year.
23-24.
Sir, if this return was of March 2023, then it would have
been 22-23.
Okay, okay, okay.
And which quarter does June fall in?
In the first quarter.
The first quarter is April, May, June.
So take quarter 1 here.
And take the month in the period.
Which month is June?
Sir, all this is automatically set.
So I didn't tell you now.
We are sitting here on July 1.
So you know that the portal is coming on July 1.
So it must be coming with the June bill.
The financial year is 23-24.
So it has set everything itself.
Okay, sir, okay.
Go to search.
This is how I understand the portal.
After clicking on the search, four boxes open in front of
you.
Four boxes.
Tan, tan, tan, tan, tan, tan, tan, tan.
GSTR 1, GSTR 2A.
GSTR 2B, GSTR 2B.
Is it 2 times, sir, 2B?
Yes, 2B is 2 times.
You too?
Yes, 2B is 2 times.
What do we mean by now?
Sir, we mean from the GSTR 1 tab.
What is already written in it?
Details of outward supplies of goods and services.
Say so.
Outward supplies means
The goods you have supplied,
The goods you have sold.
Whether you have sold goods or provided services.
We will pay the goods bill.
Can the services bill be paid?
Why not?
I am teaching.
I am providing services.
I am not selling goods.
I pay my service bill.
I pay my tuition fees bill.
I will pay that here.
They also have GST.
Yes, there is 18% on coaching.
Studying is very expensive.
You think teachers are taking money.
They are doing this, they are doing that.
They are teaching.
Teaching should not be a business.
This and that.
We ourselves believe in everything.
That's why we are very affordable.
We are giving you everything at prices.
But there are more problems.
There are more problems.
There are many things in the country.
It is worth paying attention to.
We have to go inside this tab.
An option is coming.
Let's see it above.
Let's read it once.
GSTR 1.
Details of Outward Supplies of Goods and Services.
Already saying.
Brother, outward supply.
Means what you have supplied.
The goods and services you have sold.
Just the details of that will go in this.
There is no payment.
There is no payment in this.
Only.
Only sales or service bills will be paid.
GST number is coming.
Client's.
Those who have sold.
Their portal.
Their GST number is coming.
Name is coming.
Financial year.
Tax period June.
Due date is showing.
July 11, 2023.
I said right.
Yes.
June due date.
July 11.
July due date will be 11 August.
August due date will be 11 September.
It keeps going like this.
What is the next option?
Sir, this.
This is to refresh.
Okay, sir.
Can you see this?
This.
Below English.
Small.
One arrow like this.
This is to refresh.
You have to refresh every page.
This is help.
Help, sir.
Help.
If you need first aid.
Then here.
Hey.
This help does not mean first aid.
What does this help mean?
This help means.
You are getting some portal error.
Some technical error is coming.
There is some issue.
So you go to help.
That thing.
Technical things.
They can sort.
I will tell you a better solution than this.
Come down.
Just below.
Okay, sir.
And here.
A small arrow is visible.
So I am a small arrow.
This is a small arrow.
Right hand side.
Just below.
If you take it.
Then the option comes.
If you click this.
Or top option.
If you click on the top.
Then you go to the top.
A little up on the side of the top.
This arrow.
If you click on this.
Sir contact us in.
A help desk number will open.
Contact us.
When you call this number.
So many of your queries.
It is solved.
Here.
Yes, see if you ask me this.
Which gst rate is on this product.
what is the HST rate, what is the HSN code of a particular
product
You can't get information from them that what is written in
the law
They will only tell you in CA, CS or CM
Are you getting me?
Yes sir, yes sir, yes sir
But from here, the technicalities can be sorted to a great
extent
Ok Ok If you didn't get the credit to the other party
Then you can file a grievance
Grievance means
You can ask them for help
They will help you
You can call them anytime
They will talk to you
Ok After this
E-Invoice Advisory
This is for big people
This is not yet fully applicable
E-Invoicing is coming slowly
When it comes, we will update it in the new course
Ok Sir Next option is
File NIL GSTR 1
If you click here
Everything will disappear
See All the boxes have disappeared
How long are those boxes there?
As long as you are saying
No, we have sales bills
We have done sales, we will raise the sales bill here
But if you want to tell the government
Government, there was not a single sale in June
Not a single bill was deducted
We have a NIL sale
So we will click on this tab
After this, you don't have to do anything
Just click on File Statement
Button File Statement button.
After that what will happen? Aison interface will come.
After that what will happen? Such interface will come.
What do you have to do here sir? Request failed, you can
file current period statement only after the exp...
means there is some issue here.
Any way we can't show you the whole thing because it is not
NIL, right right! After this what you have to do is tick in
this checkbox and here is this option.
This file with EVC is enabled.
If you click on it, the OTP will go to the client.
Whatever number you have registered in GST, your own, your
own, client's, client's, submit the OTP, finish.
And we don't have
NIL return, man, we are showing you the actual client, how
do we file NIL? Can I tell you how to file NIL? Yes, okay
sir.
Anyway, learning NIL return is not like shooting a gun, it
is a very simple thing.
Now learn to pay the bill.
And here we will untick this box that no, no, no, no, we
are not doing NIL return file.
Now comes 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, there are 11
tabs and there are some more tabs below.
See, everything will be done slowly.
If you say, tell everything very suddenly, sir, then see
this is neither our habit, nor nature, nor desire, nor
worship.
We are not going to do anything like this, step by step,
step by step, step by step.
First tab, you have to leave the arrow on them, you have to
leave the arrow on them.
As soon as you leave the arrow, a pop-up opens on top,
something is written in black.
I have written the first table where this 4A, 4B, 6B, 6C,
B2B, SDZ, DE invoices, everything is written, I left the
arrow here, it was written above that what do you have to
put
in the first box, that means the sale in which you have
charged GST from the customer.
If there are such bills, which are exempt supply, in which
you have not charged GST, those bills are not to be put
here, remember that, which bills to be put, the bills in
which GST has been charged from the customer, made to
registered persons and customers are also such who are
registered in GST themselves. Means in this first box,
those bills will be put, the bills you have given to those
people, who themselves are registered in GST, they also
have GST registration and you have charged GST in that bill.
Two conditions are met, then that bill will be placed in
the first table.
Remember, it is called B2B transaction, what does B2B mean?
Business to business, means registered to registered,
business to business means registered
person to registered person, both are registered in GST,
seller and buyer, both are registered in GST, such a sale
is there and GST is also in the bill, both are registered
in GST and
GST is also being charged in the bill, such bills will come
here, such bills will come here.
Next table, taxable outward supplies to an unregistered
person, where place of supply
is other than the state, where supply is located and
invoice value is more than rupees 2 lakhs, 2.5 lakhs.
Sir, I did not understand the thing, see friends, before
understanding this, you come to this on number 7, number 7,
B2C, I will try to explain, such bills that we have deducted
from a registered person, such sales that we have done to a
registered person, who himself is registered in GST and GST
is also charged in that bill, that came in the first table,
that came in the first table and such bills that we will
give to unregistered people, such bills that we will give
to unregistered people, where will they come, they will
come here, B2C others in number 7 table, number 7 table B2C
others, B2C means business to
consumer, business to consumer means a registered person is
selling to a consumer, that person who has a GST number,
like our client, if he sells to such a person who does not
have a GST number and charges GST in that bill, then those
details will come here, those details will come here.
But, but if a registered person has been sold to a person
who is not registered in GST, who is not registered in GST,
that is, B2C is sold, the other person is called a consumer
when he does not have a GST number, B2C is sold and the
amount of the bill is more than
2.5 lakhs and the person is a buyer and the seller is in
two different states, there are three conditions, there are
three conditions, the first condition, the person who is
being sold does not have a GST number and that thing is
that GST is being collected in that bill, that is there,
that is now the case, plus the amount of the bill is more
than 2.5 lakhs,
this is the second condition, plus the third condition, the
seller and the buyer are in two different states, these
three conditions will be fulfilled, then the bill will be
charged in 5A table, the bill will be charged in 5A table,
ok sir, and if there is an export invoice, you have jumped
out of the country, you have sold it abroad, then it will
come here in
6A table, in 6A table, ok sir, the rest of the tables one
by one, slowly, slowly, slowly, ok, now where to pay the
bills, this is our main discussion, so first there are four
tables where we pay the bill, mainly, I have discussed
about them with you now, first about four bills, sorry
about the first four tables, ok sir, revise once and then
we will start
without giving anything, revise once, revise quickly, we
are registered, we are a business,
if the other one is also registered and GST is being
collected in the bill, then the first table, 4A, 4B, this
one, this one, ok, we are registered, we are a business,
but the other one is not registered, he is a consumer, B2C
has been sold, B2C has been sold, where will
it be paid, in table 7, in B2C, but, but, if B2C is a sale
and the amount of the bill is more than 2.5 lakhs and the
state of the seller and the buyer is different, then where
will this thing go, in 5A table, it will come in this
table, in that one, now you have to see the bills one by
one, which case is it and where will you pay, the export
bill is in 6A table, now show the bill sir, where is the
bill that we have to pay, show us the
bill, ok, I will show you the bill, which bill you have to
pay.
This is the bill for sales, for June 2023, for our client,
for whom we have logged in, we have to pay them on GST
portal, their entire discussion is there, sir, show one
glimpse, open it and show a little, I will increase their
icon so that you can see it better, extra large icon, now
it is looking good, now it is looking good, first see the
bill number, 469, starting from 469, sir, where did the
first 468 bill go, their business has just started, I have
been paying their returns for years, oh, ok, ok, 468 bill
has been paid earlier, we are teaching you for June 2023,
so which number has been paid first in June, 469, first
bill has been paid in June, 469 number, after that 470,
470, 470, 470, 470, 470, 470, 470, 480, 480, 480, 482, 483,
484, 485, 486, 487, 489, after 487, 489, open your eyes and
see, sir, where did the 488 go, there is no 488,
if this ever happens, you will call the client and say,
send the June bill, today is July 1, we have to make your
return by July 11, GSTR 1, they sent you the bill, we got
the bill, we saw that in these bills, one bill is missing,
if this ever happens, call the client immediately, why, you
will file such a return, you will raise the number, you
will not pay attention to 488, tomorrow he will say to you,
raise the bill of 488 number,
tomorrow you will get a query, notice, he will say that you
are not paying attention, you will not pay attention, why
didn't you raise 488, what is the reason, because you
didn't get that bill, tomorrow if there is a scrutiny, if
there is a notice, if there is a problem, whatever it is,
brother, everything should be in your sight, you put it on
the client first, try to get as much data as possible from
the client in a pure form, why will you take anything on
your head, why will you take
on your head, tell me, we will not take sir, we will
definitely not take sir, absolutely good, I called the
client, I said
brother, where is the bill of 488 number, you have not sent
the bill of 488 number, he said, brother, And what happened
was, a client came to us, he was sitting with us.
He was telling that story, his client.
Our client, I am not talking about him.
A person came to him to buy things, whose returns we are
paying.
He said, a person came to us to buy things.
We liked the things, got the billing done.
And after that, at the end moment, he refused to purchase
it.
There was some personal reason for that, or any reason.
He refused to buy it at the end moment.
And we had to cancel that bill, sir.
What else could be the reason, sir?
There could be some other reason.
The bill amount was completely wrong.
We had to put a rate on it, we put something else.
We put the station code wrong.
So, if there is an error in the bill, or the other party
refuses to deal, or we cut the bill early, the other party
had not confirmed it yet.
There could be any reason.
That bill has been cancelled.
That bill does not exist.
The sale of that bill has not happened.
Okay, sir.
After that, I said, send us a photo of it.
If it has been cancelled, then cross mark it on that bill,
write cancel and send it to us. Sir, is this necessary?
Absolutely necessary.
This is really, really, really important.
Why, sir?
Look, everything should be in clarity with you.
You take the cancelled bill, and keep it with you.
Take the cancelled bill and keep it with you for further
recording.
Write that you had sent it, it is cancelled.
Tomorrow, they change something in it.
It is possible that they have hidden the 488 bill.
The amount of 488 bill is very huge.
A GST of 2 lakhs is being made on it, for example.
And they do not want to show it on the portal.
They do not want to put it on the portal.
What will happen with that? The liability of their sale
will be less.
When will the liability of their GST be less? They want to
save the liability of their GST.
What is the point of showing the sale bill to the
government?
We have sold this much to the customer, and we have
collected this much GST from him and kept it in our pocket.
They will catch you, when you will pay in GST or 3B.
So, if you do not tell the government that you have made a
sale, then you will not tell that you have collected GST
from the customer. Then you have hidden that sale, and the
GST that you have taken from the customer, you have kept it
in your pocket.
Tomorrow, they will get a notice.
They will say, Yes, we have this 488 bill.
They will cut it and show it to you immediately.
We had cut the 488 bill.
Who told you to cancel the 488 bill?
We have this 488 bill.
You will get into trouble.
If you have kept the bill with you, then you will say that
you have sent it by cancelling it.
We have kept this photo.
Where did we get this 488 cancelling?
Yes, yes.
This is how you have to save yourself.
This is the time.
These are the tricks.
Always keep the missing bill with you.
Do you know what the client will say?
If it is cancelled, what will you do with it?
What will you do with the cancelled bill?
If you have kept it with you, then it is of no use to us.
It is of no use to you.
It is of a lot of use to us.
You send it.
We have to submit the document number of the cancelled bill.
We need it.
We submit the GST return.
You don't submit it.
You leave your work.
You leave our work.
You do your work.
Whatever you are asking for, give the document.
Never deal with the client with pressure.
As a CAP, I am giving you advice.
Never deal with the client with pressure.
You are not their employee.
Number one thing.
Number two thing.
You are the intermediary between the client and the
government.
And it is your duty towards the government.
And it is your duty towards yourself.
So that you don't get trapped and you don't get a notice.
Deal properly.
Yes.
I want this document.
I want this.
Honesty may be a little late to the money of cunningness.
But it comes.
Once the money of honesty is collected, it speaks loudly.
It speaks loudly.
Hard work is clearly seen.
Purity is seen in it.
And that money can come soon.
It will last.
There is no guarantee.
This is a fact.
Today's generation considers these things less.
But this is a fact.
It was yesterday.
It is today.
It will always be there.
These things will never change.
Humans will change.
AI will come.
Chat GPT will come.
Everything will happen.
These facts will never change.
Why worry?
Okay, sir.
Let's go, sir.
Now we have to pay these bills.
I had taken that bill.
It was cancelled.
I had taken that bill with me.
And we had kept that bill.
Why not now, sir?
To show you.
He had sent WhatsApp.
Then we took it from WhatsApp in the mail.
Now here we have downloaded it in the folder and kept it.
Why worry?
Okay, sir.
Okay.
To show you.
I will show you.
To show you.
Let's go.
1,2,3,4,5,6,7,8,9,10,11,12,13,14,15 and 20.
22 bills total we have.
79-80.
One is missing.
1,2,3,4,6,7,8,9,10,11,12,13,14,15,16,18,20.
20 bills.
Okay.
Let's start.
First of all.
9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 20 bills.
Okay.
Let's start.
I'll show you the first bill.
Okay.
I'll show you the second bill.
Okay.
he also has GST number the one who has been sold he also
has GST number after that the item which has been sold
below is the detail below is the bill
GST has been collected means this is a sale of a registered
person to a registered person this is a sale of a
registered person to a registered person yes sir means the
one who is going to sell you are paying the return of that
and the one who is going to buy he also has GST number this
is a B2B transaction this will go to the first table which
is 4A how will you pay? see the bill amount see the GST
rate and client's GST number these are all things come
let's learn how to pay you idiots learn
to pay the bill we are talking about offering offering
harms the body we don't offer such things tell me your
dirty mind staying with you what will happen to me
sigh sigh let's go
let's go there
come to the first table
click something like this recipient wise count back, add
record, import eva bill data eva bill's discussion is
different eva bill's discussion is different click on add
record click on add record ok after clicking on add record
such interface will open and here you have recipient GST
recipient means buyer you have to enter buyer's GST number
how will you get that?
I haven't shown you the sales bill
I haven't shown you the sales bill is it there or not? it
is there you have to enter what is it? let's enter
hmm hmm
humm humm humm
humm humm humm humm humm humm humm humm humm humm
Otherwise, it's not good for anyone to use such things.
Okay, sir. I understand.
As soon as you put the GST number here, dear children,
automatically the name of the recipient will come out.
Automatically.
And immediately go to the bill.
As it is written here, the name of the recipient is Balaji
Rubber Industry.
Immediately go to the bill and check whether the same name
is written there or not.
Yes, the same name is written there too.
Sir, why should we go to the bill and check?
Sometimes the client makes a mistake.
Suppose our seller regularly sells to a lot of people.
So many times it may happen that someone's GST number comes
up and someone's name is written on it.
The bill has been deducted manually.
You can see that the bill has been deducted manually.
Okay, okay. So once the cross is verified from here.
Okay, what is the next point after that?
Invoice number.
Next point is invoice number.
Okay.
Next point is invoice date, which is 5th June, 2023.
5th June, 2023.
Here you will click on the calendar button and select 5th
June, 2023.
Next tab is very, very, very, very, very important.
Total invoice value.
Next tab is total invoice value.
What is written here, sir? I will show you the bill and
then tell you.
Total invoice value.
In this, you have to write that the total invoice value
means the amount of goods at the bottom, 57348 plus the
amount of GST.
It is 9% CGST and SGST.
What does CGST and SGST indicate?
CGST and SGST indicate that the seller and buyer are in the
same state.
That is why CGST and SGST are used.
When the seller and buyer are in different states, then in
the name of 18%, only one is written, i.e.
The one written below. This tab is empty now.
Why? Because the seller and buyer are in the same state.
So, it is 9% CGST and SGST.
If they were in different states, then 18% would have been
shown as IGST.
Okay, sir.
And when the total of goods and after applying GST, the
last final total is 67670.
You have to write this there.
67670, you have to write this there in the portal.
Okay, sir. Let's write that.
67670.
After that, the place of supply will come automatically.
You have to come down and find the rate in your bill.
Sir, 0.25, 1, 1.5, 3, 5, 6, 7.5, 12, 18, 28.
Sir, 9% is not there anywhere.
Total of 9% and 9%.
What is the total GST in your bill? 9% and 9%, 18%.
So, you have to write something here in the 18% tab.
Sir, what do you have to write here?
The value before tax in the bill.
You have to write the value before tax in the bill.
The value before tax in the bill.
Let me show you.
The tax amount before tax in the bill.
See, the value before tax in the bill.
5, 7, 3, 4, 8.
You have to write this there.
And check the GST amount.
5161.32, 5161.32.
And see the fun part.
As soon as you write 5, 7, 3, 4, 8.
Here.
5, 7, 3, 4, 8.
You will find 5161.32, 5161.32.
9% will be written here automatically.
That means the basic value.
And the tax amount is written here.
And the total is written here.
6, 7, 6, 7, 0.
We will click on save here.
You can find, it is written here.
Request accepted successfully.
And then it disappeared suddenly.
Why? The request was accepted and the bill was paid.
Sir, how will we know if we want to see the bill?
You can press this arrow up here.
This did not happen before.
Before, we had to press the back button.
Then the site people understood that there is a lot of
problem here.
You have to go down and press the back button.
If it is up, then give the option up too.
So if you press the back button up here, you will find that
under the ad record, a bill is coming up here and a
processed record is written.
That means this bill is not your error.
There is no processing pending in this.
This bill has been accepted by the portal.
Every detail in the bill is accepted successfully by the
portal.
You have entered everything correctly.
This is the proof, friends.
This is the proof.
Okay, sir.
In the same way, you have to pay the rest of the bills too.
Okay? And when you pay the rest of the bills, we will not
repeat the same thing in front of you.
We will pay all the bills and then come back to the portal
and we will start the discussion of GST R1 with you in the
future.
Okay? Okay, sir.
We will meet in the next clip.
Thank you. Bye-bye. Take care.