GSTR -1
Filing GSTR-1 is one of the most critical monthly (or quarterly) compliance tasks under the GST regime. This return captures all outward supplies—essentially, your sales transactions—and directly feeds into your buyers’ Input Tax Credit (ITC) data. Any mismatch or delay can affect your customers’ ability to claim ITC and, consequently, your business relationships.
This comprehensive guide provides a step-by-step walkthrough of filing GSTR-1 on the GST Government Portal (www.gst.gov.in)— from preparation to final submission — along with practical tips and common pitfalls to avoid.
1. Understanding GSTR-1
GSTR-1 is a return that details all outward supplies made by a registered taxpayer. It includes B2B and B2C invoices, exports, credit/debit notes, advances, and HSN-wise summaries of goods and services.
The frequency of filing depends on the taxpayer’s turnover:
- Monthly filing: For taxpayers with turnover above ₹5 crore.
- Quarterly filing (QRMP scheme): For those with turnover up to ₹5 crore.
2. Pre-Filing Checklist
Before logging in to the portal, ensure that the following are ready:
- Reconciled Sales Data: Cross-check your sales register with your accounting books to ensure accuracy.
- Invoice Details: Have invoice number, date, customer GSTIN (for B2B), taxable value, tax rate, and place of supply handy.
- e-Invoice Data: Download JSON or Excel files if you generate e-invoices.
- Authentication Device: Use a valid DSC (for companies/LLPs) or ensure access to OTP (for EVC filing).
- Filing Mode: Decide whether to prepare returns online or upload JSON files using the offline utility.
3. Step-by-Step Filing Procedure
Step 1: Log in to the GST Portal
- Visit http://www.gst.gov.in.
- Click Login and enter your Username, Password, and Captcha code.
Step 2: Open the Returns Dashboard
- Navigate to Services → Returns → Returns Dashboard.
- Select the relevant Financial Year and Return Filing Period (Month or Quarter).
- Click SEARCH to view all available returns for that period.
Step 3: Select GSTR-1 and Choose the Preparation Mode
- Locate the GSTR-1 tile for the chosen period.
- Choose one of the following options:
- Prepare Online: Enter data directly on the GST portal.
- Prepare Offline / Upload JSON: Upload JSON files generated from the offline utility or your accounting software.
Step 4: Enter Data in the Relevant Sections
GSTR-1 consists of several tables (sections) for different types of transactions. Below is a summary:
| Table | Description |
|---|---|
| 4. B2B | Details of supplies made to registered persons (invoice-wise). |
| 5. B2CL | B2C invoices where the invoice value exceeds ₹2.5 lakh. |
| 6. B2CS | Details of smaller B2C sales (less than ₹2.5 lakh per invoice). |
| 7. CDNR / CDNUR | Credit/Debit Notes for registered and unregistered recipients. |
| 8. Exports | Export invoices (with or without payment of tax). |
| 9. Advances | Advances received and subsequent adjustments. |
| 11. HSN Summary | HSN-wise summary of goods/services supplied. |
To enter data:
- Click Add New to manually enter invoice details, or
- Click Import File if using a JSON upload.
Step 5: Generate Summary and Validate Data
- Once all entries are completed, click GENERATE SUMMARY.
- The system will process your data and display consolidated figures.
- Review totals carefully to ensure they match your books—particularly B2B supplies, as these directly impact your buyers’ ITC.
Step 6: Preview and Proceed to File
- Click PROCEED TO FILE to view the final summary.
- Download the Preview (PDF or Excel) copy for your records.
- Double-check invoice counts, taxable values, and total tax amounts before submission.
Step 7: File the Return Using EVC or DSC
- Click FILE GSTR-1.
- Choose one of the following authentication methods:
- EVC (Electronic Verification Code): OTP sent to registered mobile and email.
- DSC (Digital Signature Certificate): Use DSC token for authentication (mandatory for companies and LLPs).
- Upon successful filing, the system generates an ARN (Acknowledgement Reference Number).
- Save or print the acknowledgment for future reference.
4. Filing for QRMP Taxpayers and Nil Returns
- QRMP Taxpayers:
If you are registered under the Quarterly Return, Monthly Payment (QRMP) scheme, you can furnish details of B2B invoices every month using the Invoice Furnishing Facility (IFF) and file the full GSTR-1 quarterly. - Nil GSTR-1:
If there are no outward supplies for the period:- Select the relevant filing period.
- Confirm Nil filing.
- Submit directly — no data entry is required.
5. Post-Filing Actions
After successful filing:
- Download Filed Return: Save the ARN and acknowledgment PDF for audit or compliance purposes.
- Share Data with Customers: B2B invoices will automatically reflect in recipients’ GSTR-2A/2B for ITC claims.
- Reconcile Regularly: Compare GSTR-1 figures with GSTR-3B and your accounting data for consistency.
- Make Corrections (if required): Errors can be rectified in the next filing period using amendment tables or GSTR-1A, if enabled.
6. Common Errors to Avoid
| Error | Impact | Prevention |
|---|---|---|
| Wrong or missing GSTIN | Invoices rejected or not visible to buyer | Validate GSTINs using the GST portal before uploading |
| Invoice value mismatch | Filing error or rejection | Verify totals and tax calculations before submission |
| Missing HSN codes | Non-compliance for goods suppliers | Maintain a ready HSN/SAC master list |
| Duplicate entries | Inflated tax liability | Run duplicate checks using Excel or reconciliation tools |
| DSC/EVC authentication failure | Filing failure | Test DSC token or OTP system beforehand |