GSTR-1 is the return filed by every registered taxpayer to report all outward supplies of goods and services during a tax period. The return captures B2B invoices, B2C sales, export invoices, credit and debit notes, advances received, and HSN-wise summary data. GSTR-1 must be filed monthly by the 11th of the following month, or quarterly by the 13th of the month after the quarter for taxpayers under the QRMP scheme.
What Is GSTR-1?
GSTR-1 is the outward supply return mandated under Section 37 of the CGST Act. It records every sale made by the registered taxpayer during the tax period, providing invoice-level details that flow into the recipient’s GSTR-2B for Input Tax Credit purposes. Accurate and timely GSTR-1 filing is therefore critical not just for the supplier’s compliance but also for enabling the buyer’s ITC claims.
GSTR-1 Filing Schedule
| Taxpayer Category | Filing Frequency | Due Date | Scheme |
| Turnover above Rs. 5 crore | Monthly | 11th of the following month | Standard |
| Turnover up to Rs. 5 crore (opted for monthly) | Monthly | 11th of the following month | Standard |
| Turnover up to Rs. 5 crore (opted for quarterly) | Quarterly | 13th of the month after quarter | QRMP |
| Casual registered person | Monthly | 11th of the following month | Standard |
Quarterly filers under the QRMP scheme can use the Invoice Furnishing Facility (IFF) to upload B2B invoices for the first two months of each quarter. These IFF uploads auto-populate into the quarterly GSTR-1.
Key Tables in GSTR-1
GSTR-1 contains multiple tables organised into Invoice Details and Other Details sections. Understanding each table’s purpose ensures accurate data entry.
| Table | Description | Data Captured |
| Table 4A, 4B, 4C | B2B invoices to registered persons | Invoice number, date, GSTIN, taxable value, tax amounts |
| Table 5A, 5B | B2C inter-state invoices (above Rs. 2.5 lakh) | Invoice-level details for large B2C interstate sales |
| Table 6A | Export invoices | Shipping bill, port code, invoice details for exports |
| Table 6B, 6C | Supplies to SEZ units/developers | Invoice details with or without payment of tax |
| Table 7 | B2C intra-state and inter-state (below Rs. 2.5 lakh) | Rate-wise consolidated Summary (not invoice-level) |
| Table 8 | Nil-rated, exempted, and non-GST supplies | Consolidated value of non-taxable supplies |
| Table 9A, 9B | Amendments to B2B invoices and credit/debit notes | Original invoice reference and revised details |
| Table 11 | Advances received and adjusted | Advance payments for which invoices are pending |
| Table 12 | HSN-wise Summary of outward supplies | HSN code, description, quantity, taxable value, tax |
| Table 13 | Documents issued during the tax period | Invoice ranges, credit notes, debit notes, receipts |
Step-by-Step Filing Process
Step 1: Log in and Access GSTR-1
Log in to the GST portal using your credentials. Navigate to Services, then Returns, then Returns Dashboard. Select the financial year and month, then click Search. On the GSTR-1 tile, click Prepare Online.
Step 2: Download E-Invoice Data (If Applicable)
For taxpayers mandated to use e-invoicing, the portal auto-populates e-invoice data from the Invoice Registration Portal (IRP) within two days. Click Download Details from E-Invoices (Excel) to review the auto-populated data. E-invoice data flows into Tables 4A, 4B, 4C, 6A, 6B, 6C, and 9B.
Review each entry for accuracy. Incorrect e-invoice data should be corrected at the IRP level, not directly in GSTR-1, as the IRP is the source of truth for e-invoiced transactions.
Step 3: Enter B2B Invoice Details (Table 4)
Click on the B2B Invoices tile. For each invoice to a registered person, enter the recipient’s GSTIN, invoice number and date, taxable value, GST rate, and the system auto-calculates CGST, SGST/UTGST, or IGST based on the place of supply. Select whether the supply is subject to reverse charge.
Step 4: Enter B2C Sales (Tables 5 and 7)
For B2C inter-state invoices above Rs. 2.5 lakh, enter invoice-level details in Table 5. For all other B2C sales (intra-state and inter-state below Rs. 2.5 lakh), enter rate-wise consolidated figures in Table 7. No invoice-level detail is required for Table 7 entries.
Step 5: Enter Export and SEZ Supplies (Table 6)
For exports, enter the shipping bill number, port code, invoice details, and select whether the export is with payment of IGST or under bond/LUT (Letter of Undertaking). For SEZ supplies, enter the recipient SEZ unit’s GSTIN and invoice details.
Step 6: Enter Credit and Debit Notes (Table 9)
Credit notes reducing the original invoice value and debit notes increasing it must be linked to the original invoice. Enter the original invoice number, the note number and date, the reason for issuance, and the differential taxable value and tax amounts.
Step 7: Complete HSN Summary (Table 12)
From January 2025, Phase III of HSN reporting requires selecting HSN codes from a dropdown menu instead of manual entry. Table 12 is split into B2B and B2C tabs. Enter the HSN code, auto-populated description, UQC (unit quantity code), total quantity, taxable value, and tax amounts for each category.
If only B2C supplies exist, enter a placeholder entry in Table 12A (B2B tab) with any HSN code, UQC, and all values as zero to enable filing.
Step 8: Complete Document Details (Table 13)
Enter the serial number ranges for all documents issued during the tax period, including invoices, revised invoices, debit notes, credit notes, receipt vouchers, payment vouchers, and refund vouchers. The system calculates the total documents issued, cancelled, and net issued.
Step 9: Preview, Verify, and Submit
Click Generate Summary to compile all entered data. Preview the complete return and verify all figures against your sales register. Submit the return using DSC or EVC. Upon successful filing, an ARN is generated. The filed GSTR-1 data flows into recipients’ GSTR-2B within two working days.
Using the Offline Utility
The GST Offline Utility is mandatory when the number of invoices exceeds 500. Download the utility from the GST portal under Downloads, then Offline Tools. Import invoice data from your accounting software into the utility’s Excel templates. Generate the JSON file and upload it through the Prepare Offline section of the Returns Dashboard.
The offline utility also supports bulk editing, deletion, and amendment of invoices, which is not available in the online mode.
Common GSTR-1 Filing Errors
| Error | Cause | Resolution |
| Wrong GSTIN of the recipient | Data entry error or outdated GSTIN | Amend in next period’s GSTR-1 Table 9A |
| Missing invoices | Not uploaded before filing | Add in the next period or through GSTR-1A |
| Incorrect place of supply | Wrong state code selected | Amend in the next period; affects CGST/SGST vs IGST |
| HSN code mismatch | Manual entry instead of dropdown (Phase III) | Re-select from dropdown; validate B2B/B2C tabs |
| Table 12A blank for B2C-only taxpayers | No B2B supplies, but Table 12A left empty | Enter placeholder HSN with zero values |
| E-invoice data is not reflecting | IRP upload delay (up to 2 days) | Wait 48 hours or contact the IRP helpdesk |
Key Terms
• GSTR-1: The outward supply return filed under Section 37 of the CGST Act, capturing all sales invoices, credit notes, debit notes, and HSN summary for each tax period
• Invoice Furnishing Facility (IFF): The optional facility for QRMP quarterly filers to upload B2B invoices in the first two months of each quarter
• Table 12 Phase III: The updated HSN reporting requirement from January 2025 mandates dropdown HSN selection with separate B2B and B2C tabs
• E-Invoice Auto-Population: The automatic transfer of e-invoice data from the Invoice Registration Portal (IRP) into GSTR-1 Tables 4, 6, and 9
• Place of Supply: The location that determines whether a transaction is intra-state (CGST + SGST) or inter-state (IGST), governed by Sections 10 to 14 of the IGST Act
Filing GSTR-1 Accurately Every Month?
Ensure every outward supply is reported correctly to protect your buyers’ ITC claims. Use WFYI tools to validate invoice data, reconcile with your sales register, and file GSTR-1 on time.
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: What is the due date for filing GSTR-1?
Monthly filers must submit GSTR-1 by the 11th of the following month. Quarterly filers under the QRMP scheme file by the 13th of the month after the quarter. Late filing attracts a fee of Rs. 50 per day (Rs. 20 for Nil returns), subject to a maximum cap.
Q2: Can I file GSTR-1 online if I have more than 500 invoices?
No. If the number of invoices exceeds 500, the GST Offline Utility must be used to prepare the return data in JSON format and upload it through the Prepare Offline section of the Returns Dashboard.
Q3: How does e-invoice data flow into GSTR-1?
E-invoice data auto-populates from the Invoice Registration Portal (IRP) into GSTR-1 Tables 4A, 4B, 4C, 6A, 6B, 6C, and 9B within two working days of IRN generation. This data should be reviewed, but not manually altered in GSTR-1.
Q4: What happens if I miss reporting an invoice in GSTR-1?
Missing invoices can be added in the next period’s GSTR-1 or through GSTR-1A if GSTR-3B for the same period has not yet been filed. The recipient’s ITC on that invoice will be delayed until the supplier reports it.
Q5: Is GSTR-1 filing mandatory even if there are no sales?
Yes. Even if there are no outward supplies in a tax period, a Nil GSTR-1 must be filed. Nil returns can be filed directly on the portal or via SMS without using the offline utility.
