F. Uploading Generated JSON on GST Portal

After generating the JSON successfully, you need to upload json file on the GST Portal. To upload the .json file on GST Portal, perform the following steps:

  1. Access the https://gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.
  1. The File Returns page is displayed. In the Financial Year drop-down list, select the financial year for which the return has to be uploaded. In this example, we will select this as 2020-21. In the Quarter and Period drop-down list, select the relevant quarter and period for which the return has to be uploaded. In this example, we will select Quarter 4 (Jan – Mar) and period as January. Click the SEARCH button.

Note: In case the taxpayer have opted for quarterly filing of Form GSTR-1/ IFF, then for this example we need to select 2020-21, Quarter 4 (Jan – Mar) and January(M1)/ February(M2)/
March(M3) as the case may be.

  1. Applicable returns of the selected tax period is displayed. In the Outward Supplies made by the Taxpayer FORM GSTR-1/ IFF tile, click the Prepare offline button

4. The Upload page is displayed. Click the Choose File button.

Note: Below screen will be displayed only for taxpayers who have opted for quarterly filing of Form GSTR-1/ IFF. Click the HELP button to read the instructions and upload/ download JSON
successfully on the GST Portal.

  1. After uploading the invoices on GST Portal, a reference ID Number will be generated, and the
    status of invoice will display as In-Progress.

7.After validating the invoices, the message is displayed as invoices are being processed.

Note: There will a gap of few minutes between the time you upload the invoice data on the GST Portal, and it appears under the relevant section on the Returns dashboard. After upload, a transaction ID is generated, against which you can track your upload processing status. This happens as the GST Portal will perform the following processing functions before adding the invoice in respective section and enabling you to see the data populated in the relevant tables of FORM GSTR-1/ IFF:

  • Correctness of GSTIN of receivers (Valid GSTINs etc.)
  • Duplicate entries of Invoice number for all returns filed by you in past months of the Financial Year in which you are filing the data
  • Other sanity checks on the data uploaded by you
  1. Go to the B2B invoices in the FORM GSTR-1/ IFF tile. Notice the B2B invoices are
    uploaded.
  1. Similarly, you can view uploaded invoices for other sections as well.
    Note: In case data uploaded through JSON on GST Portal (invoice data or other record) fails validation, an Error Report will be created on the GST Portal for only those records which have failed validations.
    G. Downloading Error File of FORM GSTR-1/ IFF and Opening it in the Tool In case data uploaded through JSON on the portal (invoice data or other record) fails validation as defined in the GST Portal, an Error File will be created for only those records which have failed validations. The error file will be available in a hyperlink as given in the below screen on the upload offline page in the GST Portal, after login. Initially the Status of
    the error file will be shown as In-Progress.

Note: In case taxpayer has opted quarterly filing of Form GSTR-1/ IFF, then below screen is
displayed.