What is GSTR1 ? How to File GSTR1 ?

 GSTR-1 is a monthly or quarterly return that every registered taxpayer under the Goods and Services Tax Network (GSTN) in India must file to report details of outward supplies (sales) of goods or services.

It contains invoice-wise details of all sales made during a particular tax period. The data filed in GSTR-1 is used to generate GSTR-2A / GSTR-2B for the buyer to claim Input Tax Credit (ITC).

Due Date of GSTR-1

Filing Type

Due Date

Monthly filing

11th of next month

Quarterly (QRMP scheme)

13th of the month after the quarter

Tables in GSTR-1 Explained

Table 4 – B2B Supplies

This table reports sales made to registered persons (GST registered buyers).

Details required:

GSTIN of recipient

Invoice number

Invoice date

Invoice value

Taxable value

GST rate (CGST/SGST/IGST)

Tax amount

Example:

If you sell goods worth ₹50,000 to another registered dealer.

Table 5 – B2C Large

Used when selling to unregistered customers where:

Invoice value more than ₹2.5 lakh

Interstate supply

Details required:

Invoice number

Invoice date

Place of supply

Taxable value

GST rate

Table 6 – Export Invoices

For export of goods or services outside India.

Two types:

With payment of IGST

Without payment of IGST (LUT/Bond)

Details required:

Shipping bill number

Shipping bill date

Port code

Invoice details

Table 7 – B2C Others

For sales to unregistered customers where:

Invoice value below ₹2.5 lakh

Includes both intra-state and inter-state supplies.

Only summary of sales state-wise and rate-wise is required.

Table 8 – Nil Rated / Exempt / Non-GST Supplies

Used to report sales where GST is not charged.

Includes:

Nil-rated supplies

Exempt supplies

Non-GST supplies (like petrol, alcohol)

Table 9 – Amendments to B2B / B2C Large

Used to correct previously filed invoices.

Example corrections:

Wrong GSTIN

Wrong taxable value

Wrong tax amount

Table 10 – Amendments to B2C Others

Used to correct B2C sales reported earlier.

Table 11 – Advance Received & Adjustment

This table shows:

Advance received for services

Adjustment of advance against invoices

Table 12 – HSN Summary of Outward Supplies

Shows HSN code wise summary of goods/services sold.

Details required:

HSN code

Description

Quantity

Total value

Taxable value

Tax amount

Table 13 – Documents Issued

Shows number of documents issued during the period:

Tax invoices

Credit notes

Debit notes

Receipt vouchers

Refund vouchers

Step-by-Step Process to File GSTR-1

Step 1

Visit the official GST portal of Goods and Services Tax Network

Step 2

Login using:

GSTIN

Username

Password

Step 3

Go to

Services → Returns → Returns Dashboard

Step 4

Select:

Financial Year

Return Filing Period

Step 5

Click Prepare Online / Upload JSON

Step 6

Fill all applicable tables:

B2B invoices

B2C sales

Export invoices

HSN summary

Step 7

Click Preview GSTR-1

Step 8

Click Submit

Step 9

File return using:

DSC (Digital Signature Certificate) or

EVC (OTP verification)

Important Points

GSTR-1 reports sales only, not purchases.

Once submitted, invoice data flows to the buyer's ITC statement.

Late filing may attract late fees and penalties

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