What Is GSTR-1? How to File GSTR-1 on the GST Portal

GST returns are an indispensable part of doing business in India, and GSTR-1 is the most crucial form for registered taxpayers. It includes all the details of all outward supplies (sales) made during a month or a quarter.

Through this blog, we are going to discuss GSTR-1, who should file it, and will guide you through the simple steps of filing GSTR-1 on the GST portal.

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that contains a record of all outward supplies of services or goods provided by a registered taxpayer. It contains invoice-wise sales, debit-credit notes, exports, and advances received.

This form is filled out electronically in the GST portal. After making the submission, this information is provided to the recipients in the form of auto-populated forms such as GSTR-2A, GSTR-4A, and GSTR-6A.

Who Should File GSTR-1?

Every registered taxable person who makes outward supplies must file GSTR-1, except:

• Composition scheme taxpayers (GSTR-4 filers)
• Input Service Distributors (GSTR-6 filers)
• Non-resident foreign taxpayers (GSTR-5 filers)
• OIDAR service providers (GSTR-5A filers)
• TDS deductors (GSTR-7 filers)
• E-commerce operators collecting TCS (GSTR-8 filers)

Note: If there are no sales in a specific tax period, GSTR-1 must still be filed as a Nil return.

Filing Frequency and Due Dates

How often you should file GSTR-1 is determined by your turnover:

• Monthly: Businesses whose turnover exceeds 1.5 crores
• Quarterly: Small taxpayers whose turnover is less than or equal to 1.5 crore per annum

Due Date:

• Monthly filers should provide GSTR-1 by the 11th of the next month.
• Quarterly due dates vary depending on the quarter and government notifications.

Can GSTR-1 Be Revised?

No, GSTR-1 cannot be revised once you have filed it.

In the event of correcting any mistakes or omissions, you are required to use the amendment parts of a subsequent tax period.

How Can You File GSTR-1?

There are three modes to prepare and file GSTR-1:

1. Online via GST Portal
2. Offline tool for uploading invoice data
3. Third-party GST software through GST Suvidha Providers (GSPs)

Key Information Included in GSTR-1

GSTR-1 is divided into a total of 13 tables. Here’s what each section captures:

Tables 1–3: Basic Information

Includes GSTIN, legal/trade name, and your previous year’s turnover.

Table 4: B2B Supplies

Details of sales made to registered persons, invoice-wise.

Table 5: B2C Large

Inter-state sales of more than INR 2.5 lakh were made to unregistered persons.

Table 6: Zero-Rated & Deemed Exports

Includes exports, supplies to SEZs, and deemed exports, whether with or without payment of tax.

Table 7: B2C Small

Sales up to INR 2.5 lakh to unregistered buyers, including intra-state and inter-state.

Table 8: Nil/Exempt/Non-GST Supplies

Details of supplies with 0% tax, exempted goods, or non-GST items.

Tables 9 & 10: Amendments

Used to update information from previously filed returns.

Table 11: Advances

Details of advance payments received or adjusted.

Table 12: HSN-Wise Summary

A summary of goods/services based on their HSN/SAC codes.

Table 13: Documents Issued

Keeps track of invoices, credit/debit notes, and vouchers issued in the tax period.

How to File GSTR-1 on The GST Portal?

Here is a step-by-step process of how you can fill out GSTR-1 in no time through the government GST portal:

Step 1: Log in to the GST Portal

• Go to the official GST website of the government, i.e., https://www.gst.gov.in
• Log in to the portal using your Username and Password.

Step 2: Open the Return Dashboard

• On your dashboard, click on ‘Returns Dashboard’

• Select the relevant Financial Year and Return Filing Period (Month/Quarter)
• Click ‘Search’
• Under the GSTR-1 row, choose ‘Prepare Online’.

Step 3: Enter Invoice and Other Supply Details

Once you have decided to file online GSTR-1, you will get a list of certain tiles (boxes). Each tile appears as a table that you have to fill in as per the details of your outward supplies. Here’s an easy guide on how to enter the relevant details:

B2B Invoices

Table 4A, 4B, 6B, 6C –Provide invoice-level details for taxable outward supplies that have been made to registered persons, which include UIN holders.

B2C (Large) Invoices

Table 5A, 5B – Add invoices for taxable outward supplies to unregistered consumers where:

Place of supply is different from your registration state (i.e., interstate)

Invoice value:

• For August 2024 onwards: More than INR 1,00,000
• For periods up to July 2024: More than INR 2,50,000

Note: The Threshold for reporting these invoices was INR 2,50,000 up to July 2024. From August 1, 2024, the lower threshold applies. This new ₹1,00,000 threshold will continue for future periods until the government changes it again.

Export Invoices

Table 6A – Report invoices related to export of goods and services, including deemed exports.

B2C (Others)

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₹ 1499.00 excl. GST

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Table 7 – Add consolidated details of taxable outward supplies made to unregistered persons:

• For August 2024 onwards: Inter-state invoices up to INR 1 lakh and all intra-state unregistered supplies
• For up to July 2024: Inter-state invoices up to INR 2.5 lakh

Nil-Rated, Exempt & Non-GST Supplies

• Table 8A, 8B, 8C, 8D – Provide consolidated details of nil-rated, exempted, and non-GST outward supplies.

Credit/Debit Notes

• Table 9B (Registered) – Add notes issued to registered recipients
• Table 9B (Unregistered) – Add notes issued to unregistered persons or against export invoices

Advance Received & Adjustments

• Table 11A(1), 11A(2) – Report tax liability arising from advance payments received
• Table 11B(1), 11B(2) – Show adjustments of advances received earlier but adjusted in the current period

HSN-Wise Summary

• Table 12 (from May 2021 onwards) – Furnish HSN/SAC-wise summary with quantity, taxable value, and tax rates
• Table 12 (before May 2021) – Furnish the same in legacy format (applicable for older filings)

Documents Issued

Table 13 – Declare details of invoices, debit/credit notes, delivery challans, etc., issued during the period

Amendments to Previous Returns

If you need to correct or update past returns, use these amendment tables:

Table 9A

• Amended B2B Invoices
• Amended B2C (Large) Invoices
• Amended Export Invoices

Table 9C

• Amendments to Credit/Debit Notes for both registered and unregistered recipients

Table 10

• Amended B2C (Others)

Table 11A & 11B

• Amendments to Advance Received and Advance Adjustments from earlier tax periods

Tip: Click on each tile to enter or edit the corresponding details. You can save each section individually as you go.

Step 4: Generate Summary and Review

• Click ‘Generate Summary’ (usually available after data is saved)
• Once summary generation is complete, click ‘Preview’ to download the return as a PDF.

• Review all entries carefully to ensure accuracy

Step 5: Submit GSTR-1

• After verifying, click ‘Submit’ to lock the data

• Once submitted, changes cannot be made to that period’s return

Step 6: File with DSC or EVC

After submission, click ‘File Return’

• Choose an authentication method:
• DSC (Digital Signature Certificate) – Mandatory for companies/LLPs
• EVC (Electronic Verification Code) – For other types of taxpayers

• Enter the OTP received on the registered mobile/email (if using EVC)

Step 7: Acknowledgment

Once the return is filed successfully, an ARN (Acknowledgment Reference Number) will be generated

You can download the acknowledgment from the dashboard for your records

Conclusion

GSTR-1 document is critical and should be duly filed with the correct returns on due dates by all the businesses under the GST scheme in India.

It not only provides compliance but also makes claims of the input tax credit as easy as possible for your buyers. It helps in building up business relations and avoids a penalty.

With the help of the above guide, you can easily file GST through the online system and avoid mistakes.

You should make a routine to check all the invoices periodically and make the returns on time to prevent last-minute rushes. Correct and regular GSTR-1 filing is an important aspect of a tax-compliant and efficient business.

Want to know more about GSTR-3B? Click here.

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