1. Objective

The objective of this procedure is to guide users through the process of verifying and filing their GSTR-1 returns using the Cygnet Portal. The portal simplifies the GSTR-1 preparation process by automatically populating relevant data into respective sections of the form, ensuring accuracy and efficiency.

2. Overview

The Cygnet Portal streamlines the preparation of GSTR-1 by auto-populating transaction data into corresponding sections of the return form. This automation reduces manual effort, minimizes errors, and ensures a smoother and faster filing process.

3. Benefits

• Automated Data Population: The system automatically fills in the relevant sections of the GSTR-1 form based on uploaded or integrated data.

• Time Efficiency: Significantly reduces the time required for data verification and filing.

• Accuracy: Minimizes manual intervention, reducing the likelihood of data-entry errors.

• Faster Compliance: Enables users to complete GSTR-1 filings swiftly and accurately, ensuring timely GST compliance.

4. Procedure to Verify and File GSTR-1

Step 1: Login to the Cygnet Portal using your authorized credentials.

Step 2: From the left navigation panel, select the “File Returns” option.

Step 3: Choose “GSTR-1” from the list of available return types.

Step 4: Apply the necessary filters for:

• Month 

• Location
  
  
  

• Please note: A pop-up box will appear prompting the user to enter the OTP if the session for the respective location has not been activated

Step 5: The portal will display the record details along with their respective values in each section of GSTR-1.

These changes will apply from the return period of May 2025.

Please take note of the following updates while filing GSTR-1/1A:

1. Separate reporting for B2B and B2C supplies:
   Taxpayers must now report HSN details separately for B2B and B2C supplies in Table-12. Additionally, the currently implemented GST system validates only the values entered in Table-12 (B2B section) of GSTR-1, as this field is mandatory. However, the system allows any numerical value to be entered—or even left blank—in the B2C section of Table-12, since this field is not mandatory.

2. Error message for missing B2B HSN details:
   If B2B supplies are reported in any of the relevant tables (like 4A, 4B, 6B, 6C, 8, 9A, 9B, 9C, 15, 15A) but the corresponding HSN details are not entered in the B2B section of Table-12, the system will show this error:
   “HSN wise B2B Supplies are not reported in Table 12. Kindly provide details to proceed further.”

3. Warning for mismatch or missing B2C HSN details:
   If B2C supplies are reported in relevant tables (like 5A, 6A, 7A, 7B, 8, 9A, 9B, 9C, 10, 15, 15A) but the HSN details are not provided in the B2C section of Table-12, a warning will appear:
   “HSN wise B2C Supplies are not reported in Table 12. Do you want to proceed further?”

4. Error for missing Table-13 details:
   If B2B or B2C supplies are reported but Table-13 is left blank, the following error will appear:
   “Please enter details in Table 13 before generating summary.”

Step 7: Verify the auto-populated data section-wise to ensure accuracy.

Step 8: Once verified, proceed with the filing of GSTR-1 as per the standard filing workflow on the portal.

5. Notes

• Ensure that all relevant transaction data has been uploaded before initiating the verification process.

• Any discrepancies should be reviewed and corrected prior to submission.