How to file GSTR-1

What is GSTR-1?

GSTR-1 records every outward supply — invoice-level details for B2B sales, consolidated figures for B2C sales, credit/debit notes, advance receipts and HSN-wise totals. It is the primary source for auto-populating buyers' GSTR-2B, so accurate, on-time filing protects their ITC.

Who files GSTR-1?

All regular GST taxpayers, including nil-supply periods. Composition scheme taxpayers, ISDs and persons covered by specific notifications are exempt.

Monthly vs QRMP — which applies to you?

Under QRMP, the optional IFF lets you upload B2B invoices for months 1 and 2 so buyers get timely ITC. Tax is still paid monthly via PMT-06 challan.

Key tables in GSTR-1

Table 4 — B2B taxable supplies

Report every invoice to a GST-registered buyer individually: invoice number, date, buyer GSTIN, taxable value, GST rate, CGST/SGST/IGST amounts, and place of supply (determines CGST+SGST vs IGST).

Table 5 — B2C Large (inter-state, above ₹2.5 lakh)

Inter-state invoices to unregistered buyers above ₹2.5 lakh go here invoice-wise, with the buyer's state and GST rate.

Table 7 — B2C Small (consolidated)

All other B2C invoices (intra-state any value; inter-state below ₹2.5 lakh) are reported as a state-wise, rate-wise total — no individual invoice details needed.

Tables 9A/9B/9C — Amendments and credit/debit notes

Credit notes (returns, price reductions) and debit notes (additional charges) go in Table 9B. Amendments to previously filed B2B invoices use Table 9A; B2C Large amendments use Table 9C. Both original and revised details are required.

Table 11 — Advances received

GST-liable advances for future supplies: report receipt in Table 11A, adjustment on final invoice in Table 11B. Leave blank if not applicable.

Table 12 — HSN-wise summary

For each HSN: description, UOM, total quantity, taxable value, IGST/CGST/SGST. Use the HSN code finder to look up codes and rates.

How to file GSTR-1 online — 7 steps

1. Log in to gst.gov.in → Services → Returns → Returns Dashboard. Select year and period, click Prepare Online under GSTR-1.
2. Click Add Details in Table 4 for each B2B invoice — buyer GSTIN, number, date, value, rate, tax.
3. Add B2C Large invoices in Table 5 (inter-state, >₹2.5 lakh to unregistered buyers).
4. Enter consolidated B2C Small totals in Table 7 by state and rate.
5. Add credit/debit notes in Table 9B with original invoice reference and revised figures.
6. Fill Table 12 HSN summary — BillRaja generates this automatically.
7. Click Preview → Submit (freezes data) → File GSTR-1 with DSC or EVC.

Reconcile GSTR-1 with GSTR-3B before filing

Tax on outward supplies in GSTR-1 must match Table 3.1(a) in GSTR-3B. Check:

• Total taxable value (Tables 4+5+7) ≈ GSTR-3B Table 3.1(a) taxable value
• Total IGST in GSTR-1 ≈ IGST in GSTR-3B
• Total CGST + SGST in GSTR-1 ≈ CGST + SGST in GSTR-3B

Systematic gaps — not just rounding — must be corrected by amending GSTR-1 or adjusting the next GSTR-3B.

How BillRaja structures your GSTR-1 data

Every BillRaja invoice captures buyer GSTIN, HSN code, GST rate and CGST/SGST/IGST split — exactly what GSTR-1 requires. Monthly B2B/B2C totals and the HSN summary are pre-calculated. For e-invoicing-enabled businesses, see the e-invoicing guide for the IRN flow.