{"id":57395,"date":"2025-06-28T09:21:00","date_gmt":"2025-06-28T03:51:00","guid":{"rendered":"https:\/\/www.techjockey.com\/blog\/?p=57395"},"modified":"2025-06-28T09:21:14","modified_gmt":"2025-06-28T03:51:14","slug":"what-is-gstr-1","status":"publish","type":"post","link":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1","title":{"rendered":"What Is GSTR-1? How to File GSTR-1 on the GST Portal"},"content":{"rendered":"\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-gstr-1\"><span class=\"ez-toc-section\" id=\"what_is_gstr-1\"><\/span>What is GSTR-1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-who-should-file-gstr-1\"><span class=\"ez-toc-section\" id=\"who_should_file_gstr-1\"><\/span>Who Should File GSTR-1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every registered taxable person who makes outward supplies must file GSTR-1, except:<\/p>\n\n\n\n<ul>\n<li>Composition scheme taxpayers (GSTR-4 filers)<\/li>\n\n\n\n<li>Input Service Distributors (GSTR-6 filers)<\/li>\n\n\n\n<li>Non-resident foreign taxpayers (GSTR-5 filers)<\/li>\n\n\n\n<li>OIDAR service providers (GSTR-5A filers)<\/li>\n\n\n\n<li>TDS deductors (GSTR-7 filers)<\/li>\n\n\n\n<li>E-commerce operators collecting TCS (GSTR-8 filers)<\/li>\n<\/ul>\n\n\n\n<p><strong>Note:<\/strong> If there are no sales in a specific tax period, GSTR-1 must still be filed as a Nil return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-filing-frequency-and-due-dates\"><span class=\"ez-toc-section\" id=\"filing_frequency_and_due_dates\"><\/span>Filing Frequency and Due Dates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>How often you should file GSTR-1 is determined by your turnover:<\/p>\n\n\n\n<ul>\n<li><strong>Monthly<\/strong>: Businesses whose turnover exceeds 1.5 crores<\/li>\n\n\n\n<li><strong>Quarterly<\/strong>: Small taxpayers whose turnover is less than or equal to 1.5 crore per annum<\/li>\n<\/ul>\n\n\n\n<p><strong>Due Date:<\/strong><\/p>\n\n\n\n<ul>\n<li>Monthly filers should provide GSTR-1 by the 11th of the next month.<\/li>\n\n\n\n<li>Quarterly due dates vary depending on the quarter and government notifications.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-can-gstr-1-be-revised\"><span class=\"ez-toc-section\" id=\"can_gstr-1_be_revised\"><\/span>Can GSTR-1 Be Revised?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>No, GSTR-1 cannot be revised once you have filed it.<\/p>\n\n\n\n<p>In the event of correcting any mistakes or omissions, you are required to use the amendment parts of a subsequent tax period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-can-you-file-gstr-1\"><span class=\"ez-toc-section\" id=\"how_can_you_file_gstr-1\"><\/span>How Can You File GSTR-1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There are three modes to prepare and file GSTR-1:<\/p>\n\n\n\n<ol>\n<li>Online via GST Portal<\/li>\n\n\n\n<li>Offline tool for uploading invoice data<\/li>\n\n\n\n<li>Third-party <a href=\"https:\/\/www.techjockey.com\/category\/gst-software\">GST software<\/a> through GST Suvidha Providers (GSPs)<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-key-information-included-in-gstr-1\"><span class=\"ez-toc-section\" id=\"key_information_included_in_gstr-1\"><\/span>Key Information Included in GSTR-1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"643\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table-1024x643.png\" alt=\"\" class=\"wp-image-57412\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table-1024x643.png 1024w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table-300x188.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table-768x482.png 768w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table-1536x965.png 1536w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table-260x163.png 260w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19172938\/GSTR-1-Table.png 1872w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>GSTR-1 is divided into a total of 13 tables. Here\u2019s what each section captures:<\/p>\n\n\n\n<p><strong>Tables 1\u20133: Basic Information<\/strong><\/p>\n\n\n\n<p>Includes GSTIN, legal\/trade name, and your previous year\u2019s turnover.<\/p>\n\n\n\n<p><strong>Table 4: B2B Supplies<\/strong><\/p>\n\n\n\n<p>Details of sales made to registered persons, invoice-wise.<\/p>\n\n\n\n<p><strong>Table 5: B2C Large<\/strong><\/p>\n\n\n\n<p>Inter-state sales of more than INR 2.5 lakh were made to unregistered persons.<\/p>\n\n\n\n<p><strong>Table 6: Zero-Rated &amp; Deemed Exports<\/strong><\/p>\n\n\n\n<p>Includes exports, supplies to SEZs, and deemed exports, whether with or without payment of tax.<\/p>\n\n\n\n<p><strong>Table 7: B2C Small<\/strong><\/p>\n\n\n\n<p>Sales up to INR 2.5 lakh to unregistered buyers, including intra-state and inter-state.<\/p>\n\n\n\n<p><strong>Table 8: Nil\/Exempt\/Non-GST Supplies<\/strong><\/p>\n\n\n\n<p>Details of supplies with 0% tax, exempted goods, or non-GST items.<\/p>\n\n\n\n<p><strong>Tables 9 &amp; 10: Amendments<\/strong><\/p>\n\n\n\n<p>Used to update information from previously filed returns.<\/p>\n\n\n\n<p><strong>Table 11: Advances<\/strong><\/p>\n\n\n\n<p>Details of advance payments received or adjusted.<\/p>\n\n\n\n<p><strong>Table 12: HSN-Wise Summary<\/strong><\/p>\n\n\n\n<p>A summary of goods\/services based on their HSN\/SAC codes.<\/p>\n\n\n\n<p><strong>Table 13: Documents Issued<\/strong><\/p>\n\n\n\n<p>Keeps track of invoices, credit\/debit notes, and vouchers issued in the tax period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-to-file-gstr-1-on-the-gst-portal\"><span class=\"ez-toc-section\" id=\"how_to_file_gstr-1_on_the_gst_portal\"><\/span>How to File GSTR-1 on The GST Portal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Here is a step-by-step process of how you can fill out GSTR-1 in no time through the government GST portal:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-1-log-in-to-the-gst-portal\"><span class=\"ez-toc-section\" id=\"step_1_log_in_to_the_gst_portal\"><\/span>Step 1: Log in to the GST Portal<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul>\n<li>Go to the official GST website of the government, i.e., https:\/\/www.gst.gov.in<\/li>\n\n\n\n<li>Log in to the portal using your Username and Password.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-2-open-the-return-dashboard\"><span class=\"ez-toc-section\" id=\"step_2_open_the_return_dashboard\"><\/span>Step 2: Open the Return Dashboard<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul>\n<li>On your dashboard, click on \u2018Returns Dashboard\u2019<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"905\" height=\"207\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171628\/returns-dashboard.png\" alt=\"GST portal navigation menu highlighting the Services &gt; Returns &gt; Returns Dashboard path to access return filing sections.\" class=\"wp-image-57398\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171628\/returns-dashboard.png 905w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171628\/returns-dashboard-300x69.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171628\/returns-dashboard-768x176.png 768w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171628\/returns-dashboard-260x59.png 260w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/figure>\n\n\n\n<ul>\n<li>Select the relevant Financial Year and Return Filing Period (Month\/Quarter)<\/li>\n\n\n\n<li>Click \u2018Search\u2019<\/li>\n\n\n\n<li>Under the GSTR-1 row, choose \u2018Prepare Online\u2019.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"615\" height=\"385\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171653\/Financial-Year-and-Return-Filing-Period.png\" alt=\"Screenshot showing return filing interface on the GST portal where the user selects financial year, quarter, and period to proceed with GSTR-1 filing.\" class=\"wp-image-57399\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171653\/Financial-Year-and-Return-Filing-Period.png 615w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171653\/Financial-Year-and-Return-Filing-Period-300x188.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171653\/Financial-Year-and-Return-Filing-Period-260x163.png 260w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-3-enter-invoice-and-other-supply-details\"><span class=\"ez-toc-section\" id=\"step_3_enter_invoice_and_other_supply_details\"><\/span>Step 3: Enter Invoice and Other Supply Details<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>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&#8217;s an easy guide on how to enter the relevant details:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171745\/details-of-outward-supplies.png\" alt=\"Screenshot of the GSTR-1 filing page on the GST portal for FY 2023-24, showing outward supply details sections like B2B, B2C, Exports, Nil-rated supplies, Credit\/Debit notes, and others with status indicators for each table. The due date is 11\/01\/2024 and the status is Not Filed.\" class=\"wp-image-57401\" style=\"width:630px;height:616px\" width=\"630\" height=\"616\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171745\/details-of-outward-supplies.png 624w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171745\/details-of-outward-supplies-300x293.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171745\/details-of-outward-supplies-215x210.png 215w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/><\/figure><\/div>\n\n\n<p><strong>B2B Invoices<\/strong><\/p>\n\n\n\n<p><strong>Table 4A, 4B, 6B, 6C &#8211;<\/strong>Provide invoice-level details for taxable outward supplies that have been made to registered persons, which include UIN holders.<\/p>\n\n\n\n<p><strong>B2C (Large) Invoices<\/strong><\/p>\n\n\n\n<p><strong>Table 5A, 5B<\/strong> \u2013 Add invoices for taxable outward supplies to unregistered consumers where:<\/p>\n\n\n\n<p>Place of supply is different from your registration state (i.e., interstate)<\/p>\n\n\n\n<p><strong>Invoice value:<\/strong><\/p>\n\n\n\n<ul>\n<li>For August 2024 onwards: More than INR 1,00,000<\/li>\n\n\n\n<li>For periods up to July 2024: More than INR 2,50,000<\/li>\n<\/ul>\n\n\n\n<p><strong>Note: <\/strong>The Threshold for reporting these invoices was INR 2,50,000 up to July 2024. From August 1, 2024, the lower threshold applies.\u202fThis new \u20b91,00,000 threshold will continue for future periods until the government changes it again.<\/p>\n\n\n\n<p><strong>Export Invoices<\/strong><\/p>\n\n\n\n<p><strong>Table 6A <\/strong>\u2013 Report invoices related to export of goods and services, including deemed exports.<\/p>\n\n\n\n<p><strong>B2C (Others)<\/strong><\/p>\n\n\n\n<div class=\"wp-block-tj-custom-product-block-custom-product-card custom-product-card-plugin-style\" id=\"tagged_prod_container_11306\"><h3><span class=\"ez-toc-section\" id=\"gogstbill\"><\/span>GoGSTBill<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div>\n\n\n\n<p><strong>Table 7 <\/strong>&#8211; Add consolidated details of taxable outward supplies made to unregistered persons:<\/p>\n\n\n\n<ul>\n<li><strong>For August 2024 onwards:<\/strong> Inter-state invoices up to INR 1 lakh and all intra-state unregistered supplies<\/li>\n\n\n\n<li><strong>For up to July 2024:<\/strong> Inter-state invoices up to INR 2.5 lakh<\/li>\n<\/ul>\n\n\n\n<p>Nil-Rated, Exempt &amp; Non-GST Supplies<\/p>\n\n\n\n<ul>\n<li>Table 8A, 8B, 8C, 8D &#8211; Provide consolidated details of nil-rated, exempted, and non-GST outward supplies.<\/li>\n<\/ul>\n\n\n\n<p><strong>Credit\/Debit Notes<\/strong><\/p>\n\n\n\n<ul>\n<li>Table 9B (Registered) \u2013 Add notes issued to registered recipients<\/li>\n\n\n\n<li>Table 9B (Unregistered) \u2013 Add notes issued to unregistered persons or against export invoices<\/li>\n<\/ul>\n\n\n\n<p><strong>Advance Received &amp; Adjustments<\/strong><\/p>\n\n\n\n<ul>\n<li>Table 11A(1), 11A(2) \u2013 Report tax liability arising from advance payments received<\/li>\n\n\n\n<li>Table 11B(1), 11B(2) \u2013 Show adjustments of advances received earlier but adjusted in the current period<\/li>\n<\/ul>\n\n\n\n<p><strong>HSN-Wise Summary<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Table 12 (from May 2021 onwards) <\/strong>\u2013 Furnish HSN\/SAC-wise summary with quantity, taxable value, and tax rates<\/li>\n\n\n\n<li><strong>Table 12 (before May 2021)<\/strong> \u2013 Furnish the same in legacy format (applicable for older filings)<\/li>\n<\/ul>\n\n\n\n<p><strong>Documents Issued<\/strong><\/p>\n\n\n\n<p><strong>Table 13 \u2013<\/strong> Declare details of invoices, debit\/credit notes, delivery challans, etc., issued during the period<\/p>\n\n\n\n<p><strong>Amendments to Previous Returns<\/strong><\/p>\n\n\n\n<p>If you need to correct or update past returns, use these amendment tables:<\/p>\n\n\n\n<p><strong>Table 9A<\/strong><\/p>\n\n\n\n<ul>\n<li>Amended B2B Invoices<\/li>\n\n\n\n<li>Amended B2C (Large) Invoices<\/li>\n\n\n\n<li>Amended Export Invoices<\/li>\n<\/ul>\n\n\n\n<p><strong>Table 9C<\/strong><\/p>\n\n\n\n<ul>\n<li>Amendments to Credit\/Debit Notes for both registered and unregistered recipients<\/li>\n<\/ul>\n\n\n\n<p><strong>Table 10<\/strong><\/p>\n\n\n\n<ul>\n<li>Amended B2C (Others)<\/li>\n<\/ul>\n\n\n\n<p><strong>Table 11A &amp; 11B<\/strong><\/p>\n\n\n\n<ul>\n<li>Amendments to Advance Received and Advance Adjustments from earlier tax periods<\/li>\n<\/ul>\n\n\n\n<p><strong>Tip<\/strong>: Click on each tile to enter or edit the corresponding details. You can save each section individually as you go.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-4-generate-summary-and-review\"><span class=\"ez-toc-section\" id=\"step_4_generate_summary_and_review\"><\/span>Step 4: Generate Summary and Review<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul>\n<li>Click \u2018<strong>Generate Summary<\/strong>\u2019 (usually available after data is saved)<\/li>\n\n\n\n<li>Once summary generation is complete, click \u2018Preview\u2019 to download the return as a PDF.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"170\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171821\/preview-summary-1024x170.png\" alt=\"Preview screen with an acknowledgment checkbox to confirm details before submitting the GSTR-1 return on the GST portal.\" class=\"wp-image-57402\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171821\/preview-summary-1024x170.png 1024w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171821\/preview-summary-300x50.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171821\/preview-summary-768x127.png 768w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171821\/preview-summary-260x43.png 260w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171821\/preview-summary.png 1157w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul>\n<li>Review all entries carefully to ensure accuracy<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-5-submit-gstr-1\"><span class=\"ez-toc-section\" id=\"step_5_submit_gstr-1\"><\/span>Step 5: Submit GSTR-1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul>\n<li>After verifying, click \u2018Submit\u2019 to lock the data<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"175\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171845\/submit-1024x175.png\" alt=\"Final submission screen for GSTR-1 return on GST portal with checkbox selected and \u2018Submit\u2019 button highlighted.\" class=\"wp-image-57403\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171845\/submit-1024x175.png 1024w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171845\/submit-300x51.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171845\/submit-768x131.png 768w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171845\/submit-260x44.png 260w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171845\/submit.png 1152w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul>\n<li>Once submitted, changes cannot be made to that period\u2019s return<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-6-file-with-dsc-or-evc\"><span class=\"ez-toc-section\" id=\"step_6_file_with_dsc_or_evc\"><\/span>Step 6: File with DSC or EVC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After submission, click \u2018File Return\u2019<\/p>\n\n\n\n<ul>\n<li>Choose an authentication method:<\/li>\n\n\n\n<li><strong>DSC (<a class=\"wpil_keyword_link\" href=\"https:\/\/www.techjockey.com\/blog\/digital-signature-certificate\" title=\"Digital Signature Certificate\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"1565\">Digital Signature Certificate<\/a>)<\/strong> \u2013 Mandatory for companies\/LLPs<\/li>\n\n\n\n<li><strong>EVC (Electronic Verification Code)<\/strong> \u2013 For other types of taxpayers<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"626\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc-1024x626.png\" alt=\"GSTR1A filing confirmation screen with options to file return using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code), including checkbox for declaration and authorised signatory selection.\" class=\"wp-image-57405\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc-1024x626.png 1024w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc-300x183.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc-768x470.png 768w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc-1536x939.png 1536w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc-260x159.png 260w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171948\/file-with-dsc-and-evc.png 1766w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul>\n<li>Enter the OTP received on the registered mobile\/email (if using EVC)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"444\" height=\"308\" src=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171910\/OTP.png\" alt=\"GST portal OTP verification screen showing input field for entering one-time password received via email or SMS, used to verify filing\" class=\"wp-image-57404\" srcset=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171910\/OTP.png 444w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171910\/OTP-300x208.png 300w, https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171910\/OTP-260x180.png 260w\" sizes=\"(max-width: 444px) 100vw, 444px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-7-acknowledgment\"><span class=\"ez-toc-section\" id=\"step_7_acknowledgment\"><\/span>Step 7: Acknowledgment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Once the return is filed successfully, an ARN (Acknowledgment Reference Number) will be generated<\/p>\n\n\n\n<p>You can download the acknowledgment from the dashboard for your records<\/p>\n\n\n\n<p><strong>Conclusion<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>With the help of the above guide, you can easily file GST through the online system and avoid mistakes.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong>Want to know more about GSTR-3B? Click here.<\/strong><\/p>\n\n\n\n<p><strong>FAQs<\/strong><\/p>\n\n\n<div class=\"saswp-faq-block-section\"><ol style=\"list-style-type:none\"><li style=\"list-style-type: none\"><h4>Can I file GSTR-1 without a CA?<\/h4><p class=\"saswp-faq-answer-text\">Yes, by following the above guide, it\u2019s easy for a common person to file GSTR-1 without the help of a CA.<\/p><li style=\"list-style-type: none\"><h4>Who cannot file GSTR-1?<\/h4><p class=\"saswp-faq-answer-text\">Taxpayers under the composition scheme, non-resident taxpayers, and those not making outward supplies don\u2019t need to file GSTR-1.<\/p><li style=\"list-style-type: none\"><h4>Is GSTR 1 for sales or purchases?<\/h4><p class=\"saswp-faq-answer-text\">GSTR-1 is for reporting sales (outward supplies), not purchases.<\/p><li style=\"list-style-type: none\"><h4>Can I file GSTR-1 for the current month if the previous month&#039;s return is pending?<\/h4><p class=\"saswp-faq-answer-text\">No, you must file the previous GSTR-1 first. Also, GSTR-3B cannot be filed for the same period if GSTR-1 is not submitted.<\/p><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":214,"featured_media":57397,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7515],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v22.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What Is GSTR-1? How to File GSTR-1 on the GST Portal?<\/title>\n<meta name=\"description\" content=\"Learn how to file GSTR-1 on the GST portal, including due dates, eligibility, filing steps, and amendment process in this complete guide.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Is GSTR-1? How to File GSTR-1 on the GST Portal\" \/>\n<meta property=\"og:description\" content=\"Learn how to file GSTR-1 on the GST portal, including due dates, eligibility, filing steps, and amendment process in this complete guide.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395\" \/>\n<meta property=\"og:site_name\" content=\"Techjockey.com Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Techjockey\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-28T03:51:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-28T03:51:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171547\/What-is-GSTR-1-Featured-image.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Mehlika Bathla\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@TechJockeys\" \/>\n<meta name=\"twitter:site\" content=\"@TechJockeys\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mehlika Bathla\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"What Is GSTR-1? How to File GSTR-1 on the GST Portal?","description":"Learn how to file GSTR-1 on the GST portal, including due dates, eligibility, filing steps, and amendment process in this complete guide.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395","og_locale":"en_US","og_type":"article","og_title":"What Is GSTR-1? How to File GSTR-1 on the GST Portal","og_description":"Learn how to file GSTR-1 on the GST portal, including due dates, eligibility, filing steps, and amendment process in this complete guide.","og_url":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395","og_site_name":"Techjockey.com Blog","article_publisher":"https:\/\/www.facebook.com\/Techjockey\/","article_published_time":"2025-06-28T03:51:00+00:00","article_modified_time":"2025-06-28T03:51:14+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171547\/What-is-GSTR-1-Featured-image.png","type":"image\/png"}],"author":"Mehlika Bathla","twitter_card":"summary_large_image","twitter_creator":"@TechJockeys","twitter_site":"@TechJockeys","twitter_misc":{"Written by":"Mehlika Bathla","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#article","isPartOf":{"@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1"},"author":{"name":"Mehlika Bathla","@id":"https:\/\/www.techjockey.com\/blog\/#\/schema\/person\/1881fce242347f9140121fec5114dcc8"},"headline":"What Is GSTR-1? How to File GSTR-1 on the GST Portal","datePublished":"2025-06-28T03:51:00+00:00","dateModified":"2025-06-28T03:51:14+00:00","mainEntityOfPage":{"@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1"},"wordCount":1277,"publisher":{"@id":"https:\/\/www.techjockey.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#primaryimage"},"thumbnailUrl":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171547\/What-is-GSTR-1-Featured-image.png","articleSection":["GST Software"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1","url":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1","name":"What Is GSTR-1? How to File GSTR-1 on the GST Portal?","isPartOf":{"@id":"https:\/\/www.techjockey.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#primaryimage"},"image":{"@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#primaryimage"},"thumbnailUrl":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171547\/What-is-GSTR-1-Featured-image.png","datePublished":"2025-06-28T03:51:00+00:00","dateModified":"2025-06-28T03:51:14+00:00","description":"Learn how to file GSTR-1 on the GST portal, including due dates, eligibility, filing steps, and amendment process in this complete guide.","breadcrumb":{"@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.techjockey.com\/blog\/what-is-gstr-1"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#primaryimage","url":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171547\/What-is-GSTR-1-Featured-image.png","contentUrl":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2025\/06\/19171547\/What-is-GSTR-1-Featured-image.png","width":1200,"height":628},{"@type":"BreadcrumbList","@id":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-1#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.techjockey.com\/blog\/"},{"@type":"ListItem","position":2,"name":"GST Software","item":"https:\/\/www.techjockey.com\/blog\/category\/gst-software"},{"@type":"ListItem","position":3,"name":"What Is GSTR-1? How to File GSTR-1 on the GST Portal"}]},{"@type":"WebSite","@id":"https:\/\/www.techjockey.com\/blog\/#website","url":"https:\/\/www.techjockey.com\/blog\/","name":"Techjockey.com Blog","description":"","publisher":{"@id":"https:\/\/www.techjockey.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.techjockey.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.techjockey.com\/blog\/#organization","name":"Techjockey Infotech Private Limited","url":"https:\/\/www.techjockey.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.techjockey.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2019\/12\/logo.png","contentUrl":"https:\/\/cdn.techjockey.com\/blog\/wp-content\/uploads\/2019\/12\/logo.png","width":72,"height":72,"caption":"Techjockey Infotech Private Limited"},"image":{"@id":"https:\/\/www.techjockey.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Techjockey\/","https:\/\/twitter.com\/TechJockeys","https:\/\/www.linkedin.com\/company\/techjockey","https:\/\/www.youtube.com\/@techjockeydotcom"]},{"@type":"Person","@id":"https:\/\/www.techjockey.com\/blog\/#\/schema\/person\/1881fce242347f9140121fec5114dcc8","name":"Mehlika Bathla","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.techjockey.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0b4ccf9c0ec576de1b4b6b1d424bf97e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0b4ccf9c0ec576de1b4b6b1d424bf97e?s=96&d=mm&r=g","caption":"Mehlika Bathla"},"description":"Mehlika Bathla is a passionate content writer who turns complex tech ideas into simple words. For over 4 years in the tech industry, she has crafted helpful content like technical documentation, user guides, UX content, website content, social media copies, and SEO-driven blogs. She is highly skilled in SaaS product marketing and end-to-end content creation within the software development lifecycle. Beyond technical writing, Mehlika dives into writing about fun topics like gaming, travel, food, and entertainment. She's passionate about making information accessible and easy to grasp. Whether it's a quick blog post or a detailed guide, Mehlika aims for clarity and quality in everything she creates.","sameAs":["https:\/\/www.linkedin.com\/in\/mehlika-bathla05\/"],"jobTitle":"Content Writer","url":"https:\/\/www.techjockey.com\/blog\/author\/mehlika"}]}},"_links":{"self":[{"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395"}],"collection":[{"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/users\/214"}],"replies":[{"embeddable":true,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/comments?post=57395"}],"version-history":[{"count":9,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395\/revisions"}],"predecessor-version":[{"id":57568,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/posts\/57395\/revisions\/57568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/media\/57397"}],"wp:attachment":[{"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/media?parent=57395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/categories?post=57395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.techjockey.com\/blog\/wp-json\/wp\/v2\/tags?post=57395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}