GSTR-1 is the return for reporting all outward supplies (sales) made during a tax period. Every registered taxpayer (except composition dealers) must file GSTR-1 with invoice-level details of all B2B and B2C supplies, exports, credit notes, and debit notes.
GSTR-1is a monthly or quarterly return that contains details of all outward supplies of goods and/or services made by a registered taxpayer. It is the foundation of India's GST return system — the data you report in GSTR-1 auto-populates the buyer's GSTR-2A and GSTR-2B, enabling them to claim Input Tax Credit (ITC).
Who must file GSTR-1? Every person registered under GST must file GSTR-1, except: composition dealers (they file CMP-08/GSTR-4), Input Service Distributors, non-resident taxable persons, and persons liable to deduct TDS under Section 51.
Filing frequency: Taxpayers with annual turnover above ₹5 crore must file monthly (by the 11th of the next month). Taxpayers below ₹5 crore can opt for the QRMP scheme and file quarterly (by the 13th of the month following the quarter), but must use the Invoice Furnishing Facility (IFF) for B2B invoices in the first two months of each quarter.
GSTR-1 has 13 tables. Here are the key tables you need to fill for accurate filing.
Invoices issued to registered persons with GSTIN. Includes invoice number, date, value, taxable amount, and tax rates.
Inter-state supplies to unregistered persons where invoice value exceeds ₹2.5 lakh. State-wise summary required.
Exports with/without payment of IGST, supplies to SEZ units/developers. Shipping bill details required.
All other supplies to unregistered persons (below ₹2.5 lakh inter-state + all intra-state). Rate-wise summary.
Supplies that are nil-rated, exempted from GST, or are non-GST supplies (like petrol, alcohol).
Corrections to B2B, B2C (Large), and export invoices reported in earlier GSTR-1. Includes original and revised details.
Credit notes (sales return, discount) and debit notes (additional charges) issued to registered persons.
HSN code-wise summary of outward supplies. Mandatory: 4-digit HSN for T/O > ₹5 Cr, 6-digit for T/O > ₹5 Cr (from Apr 2021).
Summary of all documents issued — invoices, credit notes, debit notes, delivery challans with serial number ranges.
Visit gst.gov.in → Login with GSTIN and password → Navigate to Returns → GSTR-1
Choose the month (or quarter for QRMP) for which you are filing. Ensure previous period GSTR-1 is filed.
Enter invoice-wise details for all supplies to registered persons (Table 4). GSTIN, invoice no., date, value, tax.
Add B2C Large supplies (Table 5), Export supplies (Table 6), B2C Small summary (Table 7), and Nil-rated (Table 8).
Enter details of any credit notes or debit notes issued during the period (Table 11).
Provide HSN-wise summary (Table 12) and document summary with serial number ranges (Table 13).
Click 'Generate GSTR-1 Summary' → Review all sections → File via DSC or EVC → Download acknowledgment.
These errors cause ITC mismatch, audit notices, and penalties. Fix them before filing.
Always verify buyer's GSTIN on the portal before invoicing. Incorrect GSTIN means ITC is blocked for the buyer.
Every credit note reducing value must be reported. Unreported CNs create ITC mismatch in buyer's GSTR-2B.
Use the exact 4/6-digit HSN code. Mismatch causes e-Invoice rejection and reconciliation issues.
Ensure unique invoice numbers within a financial year. Duplicates are rejected at filing and cause audit queries.
If you discover errors in previously filed GSTR-1, use Table 9 in the next period to amend. Deadline: Nov 30 of next FY or annual return date.
Yes, but late fees apply — ₹50/day (₹25 CGST + ₹25 SGST) up to ₹10,000. For Nil returns, late fee is ₹20/day. Additionally, your buyers cannot see the invoices in their GSTR-2B until you file, blocking their ITC claims.
GSTR-1 is a detailed return of all outward supplies (invoice-level). GSTR-3B is a summary return with aggregate tax liability, ITC claimed, and net tax payable. You file GSTR-1 first (by 11th), then GSTR-3B (by 20th).
Yes. B2C supplies above ₹2.5 lakh (inter-state) go in Table 5 with state-wise details. All other B2C supplies go in Table 7 as rate-wise summary. Intra-state B2C of any value goes in Table 7.
You cannot revise a filed GSTR-1. Instead, use the amendment tables (Table 9 for invoices, Table 11 for credit/debit notes) in the GSTR-1 of a subsequent period. Amendment deadline is 30th November of the next financial year.
Yes, even if you had zero sales in a month, you must file a Nil GSTR-1. The process is simpler — just click 'Generate Summary' and file with EVC. Failure to file Nil GSTR-1 still attracts ₹20/day late fee.
Laabam.One auto-generates GSTR-1 from your sales invoices. B2B, B2C, exports, credit notes — all tables populated automatically. One-click file via API.
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