What is GSTR-1?
GSTR-1 is a monthly/quarterly return that contains details of all outward supplies (sales) made by a registered taxpayer. It includes B2B invoices, B2C sales, credit/debit notes, exports, and advances received.
GSTR-1 is a monthly/quarterly return that contains details of all outward supplies (sales) made by a registered taxpayer. It includes B2B invoices, B2C sales, credit/debit notes, exports, and advances received.
Who Must File GSTR-1?
All normal GST-registered taxpayers must file GSTR-1, except:
- Input Service Distributors (ISD)
- Composition scheme dealers (they file GSTR-4)
- Non-resident taxable persons
- Taxpayers filing GSTR-3B on quarterly basis under QRMP scheme may file GSTR-1 quarterly
Filing Frequency & Due Dates
| Taxpayer Type | Frequency | Due Date |
|---|---|---|
| Regular Taxpayers | Monthly | 11th of next month |
| QRMP Scheme Taxpayers (Turnover < ₹5 Cr) | Quarterly | 13th of month after quarter end |
Documents Required Before Filing
Keep these documents ready before you start:
- All Sales Invoices - B2B and B2C invoices for the tax period
- Credit/Debit Notes - If any issued during the period
- Export Invoices - With shipping bills if applicable
- Advance Receipts - Details of advances received against future supplies
- Customer GSTIN - For all B2B transactions
- HSN/SAC Codes - For goods and services supplied
Step-by-Step Guide to File GSTR-1
1Login to GST Portal
Visit www.gst.gov.in and click on "Login".
- Enter your GSTIN/UIN
- Enter your Username and Password
- Enter the Captcha code
- Click on LOGIN
💡 Pro Tip: If logging in for the first time, you'll receive an OTP on your registered mobile number and email for authentication.
2Navigate to GSTR-1 Return
After successful login:
- Go to Services > Returns > Returns Dashboard
- Select the Financial Year and Return Filing Period (Month)
- Click on PREPARE ONLINE button under GSTR-1 tile
⚠️ Important: Make sure you select the correct tax period. Once filed, you cannot edit that period's return.
3Select Invoice Furnishing Facility (IFF)
For QRMP scheme taxpayers, you have two options:
- Invoice Furnishing Facility (IFF) - Upload invoices monthly (optional for months 1 & 2 of quarter)
- Direct GSTR-1 - File complete GSTR-1 quarterly with all invoices
For monthly filers, proceed directly to GSTR-1.
4Enter B2B Invoice Details (Table 4A, 4B, 4C)
This is for all supplies made to registered taxpayers:
- Click on 4A - Invoice to add B2B invoices
- Click ADD INVOICE button
- Enter:
- Recipient GSTIN - 15-digit GSTIN of buyer
- Invoice Number - Your invoice number
- Invoice Date
- Invoice Value - Total invoice amount
- Place of Supply - State code where goods/services supplied
- Reverse Charge - Select Y if applicable, else N
- Invoice Type - Regular, SEZ, Deemed Export
- E-Commerce GSTIN - If sold through marketplace
- Click ADD ITEM DETAILS:
- HSN/SAC Code - At least 4/6 digits based on turnover
- Taxable Value - Before adding tax
- CGST Rate & Amount
- SGST/UTGST Rate & Amount
- IGST Rate & Amount - For interstate supply
- Cess - If applicable
- Click SAVE
Repeat for all B2B invoices. You can also use bulk upload feature to upload multiple invoices via Excel/JSON.
💡 Pro Tip: Use the JSON/Excel upload feature for multiple invoices. Download the template from the portal, fill it offline, and upload. This saves significant time.
5Enter B2C Large Invoice Details (Table 5A, 5B)
For B2C invoices where invoice value exceeds ₹2.5 lakh:
- Click on 5A - Invoice (B2C-Large)
- Click ADD INVOICE
- Enter invoice details similar to B2B (but no GSTIN required)
- Select Place of Supply - This is mandatory
- Add item details with HSN and tax amounts
- Click SAVE
6Enter B2C Small Invoice Details (Table 7)
For all other B2C supplies (invoice value ≤ ₹2.5 lakh):
- Click on 7 - B2C (Others)
- This is a consolidated entry by state and rate
- Select Place of Supply (State Code)
- Select Supply Type - Intra-State or Inter-State
- Enter Total Taxable Value for that rate
- Enter CGST, SGST/IGST amounts
- Add Cess if applicable
- Click SAVE
Example: If you made 100 intra-state B2C sales in Maharashtra @ 18% totaling ₹50,000 taxable value, make one consolidated entry.
7Enter Export Details (Table 6A, 6B, 6C)
If you have export transactions:
- 6A - Exports with Payment - WPAY (with payment of tax)
- 6B - Exports without Payment - WOPAY (under LUT/Bond)
- 6C - Deemed Exports
Enter export invoice details including shipping bill number and port code.
8Enter Credit/Debit Notes (Table 9A, 9B, 9C)
If you issued any credit or debit notes:
- Click on 9B - Credit Notes (B2B) or 9B - Debit Notes (B2B)
- Enter original invoice details and note details
- System will adjust the tax liability accordingly
9Enter HSN Summary (Table 12)
HSN-wise summary of outward supplies:
- Click on 12 - HSN-Wise Summary of Outward Supplies
- If you entered invoices correctly, this will auto-populate
- Verify HSN codes, quantities, taxable values, and tax amounts
- Click SAVE
Note: HSN requirement varies by turnover:
- Turnover > ₹5 Cr - Minimum 6 digits
- Turnover ≤ ₹5 Cr - Minimum 4 digits
10Review Summary Before Submission
Before filing, thoroughly review:
- Go to Summary section
- Check total taxable value
- Verify CGST, SGST, IGST, and Cess amounts
- Ensure all invoice types are correctly filled
- Match totals with your books of accounts
⚠️ Critical Check: Cross-verify GSTR-1 totals with your sales register and tally. Mismatches can lead to notices and reconciliation issues with GSTR-3B.
11Submit GSTR-1
Once you've verified all details:
- Click on SUBMIT button at bottom of page
- A confirmation dialog will appear
- Click PROCEED
- GSTR-1 will be submitted to GSTN
Important: "Submit" is not the same as "File". After submission, you still need to file the return with DSC/EVC.
12File GSTR-1 with DSC or EVC
Final step - Filing with authorization:
- After submission, return to GSTR-1 tile
- Click on FILE GSTR-1 button
- Select filing method:
- DSC (Digital Signature Certificate) - For companies/LLPs
- EVC (Electronic Verification Code) - For proprietors/individuals
- If using EVC:
- Select OTP or Aadhaar-based authentication
- Enter OTP received on registered mobile/email
- Click FILE WITH EVC
- If using DSC:
- Select your DSC from dropdown
- Click FILE WITH DSC
After successful filing, you'll see "Successfully Filed" message with ARN (Acknowledgement Reference Number).
💡 Pro Tip: Download the filed GSTR-1 summary PDF from the portal for your records. Keep this with your GST documentation.
Post-Filing Actions
After successfully filing GSTR-1:
- Download Acknowledgement - Save the ARN and filed return PDF
- Inform Your Customers - Your B2B customers can now see these invoices in their GSTR-2B for ITC claim
- Reconcile with GSTR-3B - When filing GSTR-3B, ensure outward supply values match with GSTR-1
- Note Amendments - Any errors found? Note them for correction in next period's amendment tables
Common Mistakes to Avoid
⚠️ Watch Out For:
- Wrong Place of Supply - Leads to incorrect IGST/CGST-SGST split
- Incorrect GSTIN - Recipient won't get ITC; verify customer GSTIN carefully
- HSN Mismatch - Ensure HSN codes match your product descriptions and tax rates
- Duplicate Invoices - Check before uploading; system may reject duplicates
- Round-off Errors - Total invoice value should match item values + taxes exactly
- Missing Invoices - Cross-check all issued invoices are included
- B2C Classification Error - Invoice > ₹2.5L should be in B2C Large, not B2C Others
Late Filing Penalties
Missing the GSTR-1 deadline attracts penalties:
- Late Fee: ₹50/day under CGST + ₹50/day under SGST = ₹100/day
- For NIL Returns: ₹20/day under CGST + ₹20/day under SGST = ₹40/day
- Maximum Late Fee: ₹10,000 (₹5,000 CGST + ₹5,000 SGST)
- Additional Impact: You cannot file GSTR-3B without filing previous period's GSTR-1
Bulk Upload via Excel/JSON
For taxpayers with many invoices, use bulk upload:
- Go to Download > Download Offline Tool
- Download Excel template or JSON schema
- Fill invoice details offline in the template
- Go to Upload section on portal
- Select file type (Excel/JSON)
- Upload the file
- System will validate and show errors if any
- Fix errors and re-upload
- Once successful, data will reflect in respective tables
GSTR-1 vs GSTR-3B - Key Differences
| Aspect | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Details of outward supplies (invoice-level) | Summary return with tax payment |
| Due Date | 11th of next month | 20th of next month |
| Level of Detail | Invoice-wise details | Consolidated summary |
| Tax Payment | No tax payment | Tax payment required |
| Sequence | Must file before GSTR-3B | Filed after GSTR-1 |
Need Help with GSTR-1 Filing?
Filing GSTR-1 can be complex, especially for first-time filers or those with high transaction volumes. Our GST experts can:
- File GSTR-1 on your behalf with 100% accuracy
- Reconcile your sales data with GST requirements
- Handle bulk invoice uploads and corrections
- Ensure timely filing to avoid penalties
- Provide ongoing GST compliance support
Contact us at 7575962424 or explore our GST filing services.