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Key Points to Note while preparing GSTR 1

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Key points to note

  1. File format supported – CSV and ZIP containing one or multiple CSV
  2. The format (including the headers and sequence of columns) needs to be strictly followed
  3. Multiple files can be uploaded. Size limit for each file is 20MB
  4. Invoice number and invoice type combination is the primary key. In subsequent files, if same combination exists, then the earlier uploaded invoice details will get replaced. [Hence the entire invoice details need to be present in one file and cannot be split across multiple files]
  5. Structural errors check for format of data. In case of structural errors, the entire file gets rejected and none of the invoices from that invoices will get uploaded
  6. Business rules are checked only after the file is structurally correct
  7. In HSN Summary, “Invoice Value” is calculated as Taxable Value plus Tax amounts. If in uploaded file, your Invoice Value for any invoice does not match the total of Taxable Values plus Tax amounts, then in HSN summary also the calculated Invoice Value will not match the total of Invoice Values provided in the uploaded excel.
  8. Invoices having errors will be highlighted and can be filtered in VIEW section. Invoices having errors will not be considered while creating GSTR 1 [If any discrepancy is found in the GSTR summary invoice count and invoices uploaded, invoices having errors could be one of the reason]