Facility of uploading invoices on individual GSTIN basis is also available.

• So for this, you need to select taxpayer i.e. GSTIN for which you want to upload invoices

• After selection of Taxpayer, you need to select return type i.e. GSTR-1

• Then select the filing period for which you upload your data.

• Now click on ‘Browse’ option to select CSV or zip file from your system.

• Select the file to be uploaded and click ‘Open’

• Click on ‘Upload’ option to upload the invoices

• You will see status as ‘IN PROGRESS’ in the upload history table (In case of file is in queue for further processing then status would be ‘UPLOADED’). Once the file passes all the technical validations, the status will change to ‘SUCCESS’. In case of any structural errors, you will get status as ‘FAILURE’

If you select the .csv or .zip format, ensure that the invoices are in the EMG Sapphire ready format. You can upload the invoices on a daily, weekly or monthly basis. The results of the validation will be displayed in the ‘Upload History’ section, visible below the upload option.

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Note on Structural Error check on Invoices

If the file you are trying to upload doesn’t conform to the specifications of EMG provided input format then, in such cases, the invoices will be rejected and status shown would be ‘FAILURE’. You can click on the structural errors in the result column to review the errors. The maximum limit of structural errors is 100, after that the file is not taken up for further processing.

Once the file is uploaded successfully, go to the View section.

 Here you can view the uploaded invoices in the respective fields as per the format of the uploaded document.

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• Invoice level Input

The invoices, debit notes, credit notes, export invoices and advance receipts uploaded at invoice level

• Supplies to Small customers

The data provided at aggregate level for un-registered dealers or customers.

• Nil Exempt Non GST

If the data is provided at aggregate level.

• Advances/Tax Paid

If the data is provided at aggregate level.

• Document details

Description and count of invoices and other documents issued.

• HSN Summary

If the data is provided at aggregate level.

• Viewing Invoice Details

1. Click on the Document No. to view the details.

2. ‘View Invoice’ section will display invoice-level details along with errors/warnings (if any). You can also click on error and warning icons in the Error/Warning tab to see the details.

• Click on ‘Other Details’ to view ‘Plant code’, ‘Branch Code’, ‘Area Code’ and other EMG additional fields

• Click on ‘Details’ to view line-item level details including description of item sold and quantity sold.

• Click on ‘As Calculated’ tab to view details clubbed rate-wise

After reviewing the invoices, you can create GSTR1 by following the below mentioned steps:

1. Go to the ‘GSTR1’ tab and click on ‘Create GSTR1’ option. Confirm the creation of GSTR1 (invoices with errors or pending user approval will not be considered while creating GSTR-1) to generate GSTR1.

 2. GSTR-1 for selected filing entities and filing period would be created and can be viewed table-wise as shown with an illustration below. The Summary tab will provide details of the uploaded data as per the GSTN API classification. Also if you uploaded your data division code wise then you will also get division code wise summary.

Saved data to GSTIN

Once verified, the data can be saved at GST system. Click on ‘Save Data to GSTN’ to save generated GSTR1 draft onto the GST system. You can also click on ‘Discard the Draft’ to reject the GSTR1 draft.

The GST session has to be active for saving data at GSTN. To activate/reactivate the session you need to go to GSTIN Connection settings as described earlier. The status of Save request can be checked

If there are any issues encountered during Save, these need to be corrected by doing correction in data. So if there any error from GSTN then you can view that error related to particular invoice in the View section.

The draft needs to be discarded to continue uploading of more invoices or deleting invoices.

 Important Note

There are some upper limits prescribed while sending data to the GST system. Hence in one Save request approximately 30,000 invoices /data can be sent. In case there are a large  number of invoices, multiple Save requests need to be initiated. These requests should be sequential i.e. only when one request is complete, the next can be initiated.

After creating GSTR1 draft and saving all data to GSTIN, now you are ready to submit GSTR 1 return. Please note that submission of return is the final step after which you are not allowed to make changes in submitted data. So be careful while submitting your return.

So from now on, using  Sapphire, you can submit your GSTR 1 return to GSTN.

So here in submit, firstly you will get checklist; based on which you need to first check the data and get assured that everything is correctly mentioned in return and now you can submit return.

Following are the type of checkpoints you will get:

HSN Summary is blank – If you have not provided HSN summary then you will get this check in Submit checklist

Document details is blank – If you have not provided document details then you will get this check in submit checklist

1. If any invoices are in”To be saved status” or if there are any invoices which are having errors and also if you have deleted some invoices from  Sapphire and not saved that invoices to GSTN, then for all these scenarios, you will get the checkpoint in submit checklist

Also here in this checklist, for every checkpoint, you will be provided a procedure to check those warnings. So just click on that warning then you will get the procedure to check data.

You can submit your GSTR1 once you have checked for all the points.

Here we take a confirmation from you as “You have reviewed the above errors/warnings checklist and want to submit your GSTR 1 return” So click on this confirmation and then click on “Submit GSTR 1” button.

Once you have clicked on Submit, below pop will come. Here you need to click on “Confirm”.

File your GSTR-1

So that your request for Submit GSTR will get in process.

And as shown above, in screenshot, you can see one info button i.e. “Check Latest Status”.

Now click on “Check Latest Status” to know if your GSTR 1 return got submitted successfully

So here your return status for that filing period will get changed from draft to submitted.

This is the procedure for Submitting  GSTR 1.

 Now next steps i.e. e-sign and EVC and file GSTR 1.

 Once you've submitted your GSTR-1 for return verification, you'll need to complete the E-sign and DSC processes.

For EVC verification, input the signatory PAN number, and an OTP will be generated and it will be file.

 Please adhere to the steps provided below for E-sign:

If DSC Signer is not already installed on your system then install it. To download DSC Signer, go to ‘Resources’ page, click ‘DSC Signer’ under ‘Utilities’ section.

• Run DSC Signer Software, it will check for updates. If there are no updates available, the user will be shown a “Your software is up to date” message. Else, newer versions of the software will get downloaded on user’s system which then user is required to install and run.

• Insert DSC token and click ‘Ensign’ in the application. A popup will appear.

• Provide following information in the popup and proceed:

  • Authorized Signatory’s PAN

  • Select certificate from the dropdown

  • Provide password for the certificate

• If all the provided information is correct, you will get a popup confirming that your return for the month has been filed successfully along with the acknowledgement number.

   

  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 the 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 the 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 the 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 reasons.