How to File GSTR-1: A Step-by-Step Guide

All registered businesses must submit the GSTR-1 return monthly or quarterly, as required. This return outlines all outward supplies for the specific tax period. Typically, the deadline for GSTR-1 is the 11th day of the subsequent month. For those filing quarterly, the due date is the 13th of the month following the end of the quarter.

Recent Update: Clarification on B2C HSN Summary (Table 12A) (June 11, 2025)

The GSTN recently provided guidance regarding the B2C table (Table-12) of GSTR-1. Taxpayers with only B2C supplies encountered issues when leaving Table 12A (B2B HSN Summary) blank. The department clarified that if no B2B supplies exist, taxpayers must make an entry in Table 12A. This involves entering any HSN code and UQC, and filling all other fields with “0” to proceed with the filing.

While GSTR-1 can be filed directly on the GST Portal, users might encounter challenges with data import. For instance, if the volume of sales invoices exceeds 500, the GST Offline Utility must be used to generate the return file. Additionally, the online portal lacks a feature for bulk actions on invoices.

Below is a detailed, step-by-step procedure for submitting GSTR-1 via the official GST Portal.

Accessing the GSTR-1 Return on the GST Portal

First, log in to the GST Portal. Navigate to the ‘Services’ menu, then select ‘Returns’, and finally click on ‘Returns Dashboard’.

Choosing Quarterly or Monthly GSTR-1 Filing

On the ‘File Returns’ page, specify the Financial Year, Quarter, and Month for your return from the provided dropdowns, then click ‘SEARCH’. The GSTR-1 return page offers two methods: ‘Prepare online’ or ‘Prepare offline’. This guide focuses on the online preparation process; proceed by clicking ‘Prepare online’.

Retrieving and Adjusting E-Invoice Information (When Applicable)

This part applies solely to entities mandated to use e-invoicing. The GST Portal automatically retrieves e-invoice data from the Invoice Registration Portal (IRP) and populates it into your GSTR-1 within two days. E-invoice information is automatically populated into the following GSTR-1 tables:

• 4A, 4B, 4C, 6B, 6C – Business-to-Business (B2B) Invoices
• 6A – Export Invoices
• 9B – Credit/Debit Notes (Registered)
• 9B – Credit/Debit Notes (Unregistered)

To access these e-invoice details, click the ‘DOWNLOAD DETAILS FROM E-INVOICES (EXCEL)’ button. Access our step-by-step guide on how to edit e-invoice data in the GSTR-1 return.

Inputting Details for the Current Tax Period into Various Sections

GSTR-1 is categorized into ‘Invoice Details’ and ‘Other Details’ sections, each containing specific tiles for data entry.

GSTR-1 – Invoice Details

• B2B Invoices (4A, 4B, 4C, 6B, 6C)
• B2C (Large) Invoices (5A, 5B)
• Credit / Debit Notes (Registered) (9B)
• Credit / Debit Notes (Unregistered) (9B)
• Exports Invoices (6A)
• Amended B2B invoice (9A)
• Amended B2C large invoice (9A)
• Amended Export invoices (9A)
• Amended Credit/Debit Notes (Registered) (9C)
• Amended Credit/Debit Note (Unregistered) (9C)

GSTR-1 – Other Details

• B2C Others (7)
• Nil Rated Supplies (8A, 8B, 8C, 8D)
• Tax Liability (Advances Received) (11A(1), 11A(2))
• Adjustment of Advances (11B(1), 11B(2))
• HSN-wise-summary of outward supplies (12)
• Documents Issued (13)
• Amended tax liability (Advance received) (11A)
• Amended of Adjustment of Advances (11B)
• Amended B2C (Others) (10)

B2B Invoices

1. 4A, 4B, 4C, 6B, 6C – B2B Invoices

All B2B invoice details must be entered in this section.

• Step 1: Click on the ‘4A, 4B, 4C, 6B, 6C – B2B Invoices’ tile.
• Step 2: Click on ‘Add Invoice’.
• Step 3: Enter the required details:
• Optionally, select the checkbox for Deemed Exports, SEZ Supplies with Payment, or SEZ Supplies Without Payment.
• Input the receiver’s GSTIN/UIN. The receiver’s name, Place of Supply (POS), and supply type will be automatically populated.
• Enter the invoice number, date, and value.
• Check the box if reverse charge applies or if the supply is via an e-commerce operator.
• Provide the taxable value of supplies. CGST and SGST or IGST will be calculated automatically based on whether the transaction is inter-state or intra-state.
• Click ‘Save’.
• Step 4: A summary page will display all entered invoices, allowing for editing or deletion.
• Step 5: Click the ‘BACK’ button to return to the ‘Invoices – Receiver-Wise-Summary’ page. You can add more invoices for a specific receiver from here.
• Step 6: Click the ‘Back’ button to return to the GSTR-1 page. The B2B Invoices tile will now show the updated count of invoices.

B2C (Large) Invoices

2. 5A, 5B – B2C (Large) Invoices

This tile requires details for outward supplies made to consumers where the invoice value exceeds Rs 2.5 lakh.

• Step 1: Click on the ‘5A, 5B – B2C (Large) Invoices’ tile.
• Step 2: A summary of B2C (Large) Invoices will appear. Click ‘Add Invoice’ to add a new one.
• Step 3: Enter the following details:
• Select the Place of Supply (POS) from the dropdown, which will auto-populate the supply type.
• Provide the invoice number, date, and total invoice value.
• Mark the ‘Is E-commerce’ checkbox if the supply was made through an e-commerce operator.
• Enter the taxable value. CGST and SGST or IGST will be calculated automatically based on the transaction type.
• Click ‘Save’.
• Step 4: A summary of all entered invoices will be displayed, with options to edit or delete.
• Step 5: Click ‘Back’ to return to the GSTR-1 page. The B2B Invoices tile will reflect the number of invoices added, along with total invoice value, total taxable value, and total tax liability.

Credit / Debit Notes (Registered)

3. 9B – Credit / Debit Notes (Registered)

Use this section to add credit and debit notes issued to registered dealers.

• Step 1: Click on the ‘9B – Credit / Debit Notes (Registered)’ tile.
• Step 2: On the summary page, click ‘Add Details’ to enter a credit or debit note.
• Step 3: Input the following information:
• Enter the receiver’s GSTIN (name will auto-populate).
• Provide the debit/credit note number and date.
• Enter the original invoice number and date against which the note is issued.
• Select the ‘Note Type’ (debit note, credit note, or refund voucher).
• Enter the note value and the reason for its issuance.
• Check ‘Pre-GST Regime’ if the original invoice was issued before July 1, 2017.
• Enter the taxable value of goods or services. CGST and SGST or IGST will be calculated automatically based on the transaction type.
• Click ‘Save’.
• Step 4: Click ‘Back’ to return to the GSTR-1 page, where a summary of all added debit notes, credit notes, or refund vouchers will be visible.

Credit / Debit Notes (Unregistered)

4. 9B – Credit / Debit Notes (Unregistered)

This tile is for adding credit and debit notes issued to unregistered dealers.

• Step 1: Click on the ‘Credit / Debit Notes (Unregistered)’ tile.
• Step 2: On the summary page, click ‘Add Details’ to enter a credit or debit note.
• Step 3: Provide the following information:
• Select the appropriate type from the dropdown (e.g., B2CL, export without payment).
• Enter the debit/credit note number and date.
• Input the original invoice number and date against which the note is issued.
• Select the ‘Note Type’ (debit note, credit note, or refund voucher).
• Enter the note value and the reason for its issuance.
• Check ‘Pre-GST Regime’ if the original invoice was issued before July 1, 2017.
• Enter the taxable value of goods or services. CGST and SGST or IGST will be calculated automatically based on the transaction type.
• Click ‘Save’.
• Step 4: A summary of all debit notes, credit notes, or refund vouchers issued to unregistered dealers will be displayed.

Export Invoices

5. 6A – Exports Invoices

Invoices for exported supplies must be added in this section.

• Step 1: Click on the ‘6A – Exports Invoices’ tile.
• Step 2: Review the instructions for claiming IGST refunds on exported goods and click ‘OK’.
• Step 3: On the summary page, click ‘Add Details’ to add an export invoice. Data can also be imported from the e-way bill system via the ‘IMPORT EWB DATA’ button.
• Step 4: The following details must be entered:
• Invoice number, invoice date, and port code.
• Shipping bill number and date.
• Total invoice value for all goods or services supplied.
• Select whether GST was paid from the dropdown.
• Enter the taxable value (IGST will be auto-calculated).
• Click ‘Save’.
• Step 5: Click ‘Back’ to return to the GSTR-1 page, where a summary of all added Export Invoices will be visible.

Amended B2B Invoice

6. 9A- Amended B2B invoice

Taxpayers can amend details of outward supplies previously furnished by following these steps:

• Step 1: Click on the ‘9A – Amended B2B Invoice’ tile.
• Step 2: Select the financial year from the dropdown and enter the invoice number from the earlier tax period that needs amendment. Click ‘Amend invoice’.
• Step 3: Enter the revised invoice number, select the revised invoice date, and make any other necessary changes. Click ‘Save’. The system will redirect to the previous page with a confirmation message.
• Step 4: Click ‘Back’ to return to the GSTR-1 landing page. The ‘9A – Amended B2B invoices’ tile will update, showing the number of amended invoices and the total tax liability. Taxpayers will only pay tax on the differential amount in the current period.

Amended B2C (Large) Invoice

7. 9A- Amended B2C large invoice

• Step 1: Click on the ‘9A- Amended B2C (large) invoice’ tile.
• Step 2: Select the financial year from the dropdown and enter the invoice number from the earlier tax period to be amended. Click ‘Amend invoice’.
• Step 3: Enter the revised/original invoice number, select the revised/original date, and make required amendments. Click ‘Save’. The system will redirect to the previous page with a confirmation message. The GSTR-1 landing page will then reflect the amended invoices and total tax liability, with tax payable only on the differential amount.

Amended Export Invoices

8. 9A- Amended Export invoices

To amend export invoices, taxpayers should perform these steps:

• Step 1: Click on the ‘9A- Amended export invoices’ tile.
• Step 2: Select the financial year from the dropdown and enter the invoice number from the earlier tax period for amendment. Click ‘Amend invoice’.
• Step 3: Enter the revised/original invoice number, select the date, and make necessary amendments. Click ‘Save’. The system will redirect to the previous page with a success message. On the GSTR-1 landing page, the ‘9A – Amended export invoices’ tile will update, showing the number of amended invoices and total tax liability. Taxpayers will only pay tax on the differential amount.

Amended Credit/Debit Notes (Registered)

9. 9C- Amended Credit/Debit Notes (Registered)

• Step 1: Click on the ‘9C- Amended credit/debit notes (Registered)’ tile.
• Step 2: Select the financial year and enter the credit/debit note number from the earlier tax period to be amended. Click ‘Amend note’.
• Step 3: Update the revised credit/debit note number, select the date, and make necessary amendments. Click ‘Save’. The system will redirect to the previous page with a success message. Clicking ‘Back’ will update the ‘9C- Amended credit note/debit note (Registered)’ tile on the GSTR-1 landing page with the number of amended invoices and taxable value. Taxpayers will pay the differential tax amount (net of amended debit notes minus amended credit notes).

Amended Credit/Debit Note (Unregistered)

10. 9C- Amended Credit/Debit Note (Unregistered)

Select the ‘9C amended credit/debit note (Unregistered)’ tile and follow the identical steps as for registered credit/debit notes.

B2C Others

1. 7- B2C Others

This section is for all B2C supplies where the invoice amount is less than Rs 2.5 lakh.

• Step 1: Click on the ‘7- B2C Others’ tile.
• Step 2: Select either the ‘E-commerce’ tab for e-commerce transactions or ‘Other than E-commerce’ for non-e-commerce transactions. Click ‘Add Details’.
• Step 3: Enter the following details:
• Select the Place of Supply (State Code) where the supply was delivered (Supply Type will auto-populate).
• Enter the value of taxable supplies.
• Select the applicable GST rate.
• Enter the GSTIN of the e-commerce operator (if any).
• Click ‘Save’.
• Step 4: Click ‘Back’ to return to the GSTR-1 page, where a summary of B2C other invoices will be displayed.

Nil Rated Supplies

2. 8A, 8B, 8C, 8D – Nil Rated Supplies

Details of all supplies attracting a nil GST rate must be entered in this tile.

• Step 1: Click on the ‘8A, 8B, 8C, 8D – Nil Rated Supplies’ tile.
• Step 2: Click ‘Edit’ to enable fields for modification.
• Step 3: Enter the amounts for Nil Rated Supplies, Exempted (other than Nil rated/non-GST supply), and Non-GST Supplies for the following categories:
• Inter-state supply to a registered dealer
• Inter-state supply to an unregistered dealer
• Intra-state supply to a registered dealer
• Intra-state supply to an unregistered dealer
• Step 4: Click ‘Save’, and a success message will appear.
• Step 5: Click ‘Back’ to return to the GSTR-1 page to view the summary of all nil-rated supplies.

Tax Liability (Advances Received)

3. 11A(1), 11A(2) – Tax Liability (Advances Received)

This section is for supplies where advances were received, but invoices were not yet issued.

• Step 1: Click on the ’11A(1), 11A(2) – Tax Liability (Advances Received)’ tile.
• Step 2: On the ‘Tax Liability (Advance Received) – Summary’ page, click ‘ADD STATE WISE DETAILS’ to add advance tax receipt and related liability details.
• Step 3: The following details are required:
• Select the Place of Supply (State Code) where the supply was delivered (Supply Type will auto-populate).
• Enter the gross advance received (IGST or CGST and SGST will auto-calculate).
• Click ‘Save’.
• Step 4: Click ‘Back’ to return to the GSTR-1 page, where the summary of adjustment of advances will be visible.

Adjustment of Advances

4. 11B(1), 11B(2) – Adjustment of Advances

This section covers invoices issued in the current filing month for which advances were received and tax was already paid in previous months.

• Step 1: Click on the ’11B(1), 11B(2) – Adjustment of Advances’ tile.
• Step 2: On the summary page (showing tax already paid on invoices issued in the current period), click ‘ADD STATE WISE DETAILS’ to add invoice details for which tax was previously paid.
• Step 3: The following details must be entered:
• Select the Place of Supply (POS) from the dropdown (supply type will pre-fill).
• Enter the amount received as an advance in the ‘Gross Advance Adjusted’ field (IGST or CGST and SGST will auto-calculate).
• Click ‘Save’.
• Step 4: Click ‘Back’ to return to the GSTR-1 page, where the summary of advance adjustments will be displayed.

HSN-wise Summary of Outward Supplies

5. 12 – HSN-wise-summary of outward supplies

GSTR-1 requires dealers to provide a HSN-wise summary of outward supplies, including rate-wise and quantitative details.

• Step 1: Click the ‘HSN-wise summary of outward supplies’ tile.
• Step 2: Click ‘Add Details’.
• Step 3: Provide the following information:
• HSN Code and Description of outward supplies.
• Select the Unit Quantity Code (UQC) (e.g., KGs, Liters).
• Enter the total quantity, total value, and total taxable value of outward supplies.
• Enter IGST or CGST and SGST based on whether the sale is inter-state or intra-state.
• Click ‘Add’, then ‘Save’ on the next page.

Important Note: As per Notification No. 78/2020 – Central Tax dated October 15, 2020, taxpayers must report a minimum of 4-digit or 6-digit HSN codes in Table 12 of GSTR-1, depending on their Aggregate Annual Turnover (AATO) in the preceding financial year. The GST portal enforces these validations. Furthermore, starting from the February 2025 return period, manual HSN code entry has been replaced by selection from a dropdown menu. Table 12 has also been split into ‘B2B’ and ‘B2C’ tabs for separate reporting, with validations for supply values and tax amounts introduced for both. Currently, these validations operate in warning mode and will not block GSTR-1 filing. However, if B2B supplies are reported in other GSTR-1 tables, the ‘B2B’ tab of Table 12 cannot be left empty.

• Step 4: Click ‘Back’ to return to the GSTR-1 page to view the summary of HSN-wise outward supplies.

Documents Issued

6. 13 – Documents Issued

Every taxpayer must provide details of all documents issued during a month.

• Step 1: Click on the ‘Documents Issued’ tile.
• Step 2: Click ‘Add Document’.
• Step 3: There are 12 document categories. Enter the serial number of the invoice issued, total number of invoices issued, and cancelled invoices in their respective fields. The ‘net invoices’ field will auto-populate.
• Step 4: Click ‘Save’ once all document details are entered.

Amended Tax Liability (Advance Received)

6. 11A – Amended tax liability (Advance received)

• Step 1: Click on the ’11A- Amended tax liability’ tile.
• Step 2: Select the financial year and return filing period for which amendments are needed. Click ‘Amend invoice’.
• Step 3: Make the necessary amendments (note: place of supply cannot be amended). Click ‘Save’. The system will redirect to the previous page with a confirmation. On the GSTR-1 landing page, the ’11A- Amended tax liability (Advance received)’ tile will update with the number of amended invoices and taxable value. Taxpayers will pay tax only on the differential liability in the current period.

Amended Adjustment of Advances

7. 11B Amended of Adjustment of Advances

• Step 1: Click on the ’11B – Amended of adjustment of advances’ tile.
• Step 2: Select the financial year and return filing period for which amendments are needed. Click ‘Amend invoice’. Make the required changes (note: place of supply cannot be amended). Click ‘Save’. The system will redirect to the previous page with a