GSTR-1 is to be filed by all normal taxpayers who are registered under GST, including casual taxable persons. Any amendments to sales invoices made, even pertaining to previous tax periods, should be reported in the GSTR-1 return by all the suppliers or sellers.
A GST Taxpayer can easily check whether his/her vendor has filed GST returns or not. Login to the common portal at: → Select the GSTR dashboard → Select the return period for which you need to check the Invoice → Click on the GSTR-2A Return form and check the data Filed by your Vendors.
After the registration, the registered person shall be eligible to input tax credit claim. For claiming input tax credit, Invoice and debit note issued by the supplier must be in possession of the registered person. For availing input tax credit, goods or services should be received by the registered person.
The last date to file the GSTR-1 form is January 11, 2023, for taxpayers having an annual aggregate turnover of more than INR 1.5 crore or the ones who have opted for the monthly return filing.
All gst registered businesses have to file monthly or quarterly GST returns and an annual GST return based on the type of business.
Manual > View/ Download Certificates
  1. Access the URL. The GST Home page is displayed.
  2. Login to the GST Portal with valid credentials.
  3. Click the Services > User Services > View/Download Certificates command.